JC Master Legal News Issue 1001

Key Takeaways for This Issue
The China Securities Regulatory Commission and the Ministry of Finance have jointly issued the Measures for the Administration of Commitment Funds in Administrative Enforcement Cases in the Securities and Futures Sectors.

To implement the decisions and arrangements of the CPC Central Committee and the State Council, as well as the requirements of the Securities Law, the State Council has formulated and promulgated the Measures for the Implementation of the Commitment System for Parties in Administrative Enforcement in the Securities and Futures Fields (hereinafter referred to as the “Measures”). Article 18, paragraph 2 of the Measures stipulates that the China Securities Regulatory Commission, in conjunction with the Ministry of Finance, shall separately formulate specific measures governing the management and use of commitment funds. Accordingly, building on the Interim Measures for the Administration of Administrative Settlement Funds, issued and implemented by the CSRC and the Ministry of Finance in 2015 (hereinafter referred to as the “Settlement Fund Measures”), the two authorities have jointly promulgated the Measures for the Administration of Commitment Funds in Administrative Enforcement in the Securities and Futures Fields (hereinafter referred to as the “Commitment Fund Measures”).
22 departments: During the 14th Five-Year Plan period, efforts will be stepped up to promote the adoption and use of new-energy vehicles and boost consumption of home appliances, furniture, and home décor.
　The Ministry of Commerce and 21 other departments have issued the “14th Five-Year Plan for Domestic Trade,” which calls for shifting the management of consumer goods such as automobiles from a purchase‑based approach to a usage‑based one. The plan encourages regions with the necessary conditions to launch initiatives promoting rural car purchases and trade‑in programs, strengthens the system for the recycling and utilization of end-of-life motor vehicles, expands the promotion and application of new‑energy vehicles, and actively develops the automotive aftermarket. It also seeks to boost consumption of home appliances, furniture, and home‑improvement products, while improving the collection and processing systems for used household appliances, consumer electronics, and other durable goods.
Certain preferential personal income tax policies will continue to be implemented.

At its executive meeting held on the 29th, the State Council decided to extend certain preferential personal income tax policies. The meeting outlined several measures that will continue to ease the tax burden on individual taxpayers and alleviate pressure on middle- and low-income groups, with an estimated annual tax reduction of 110 billion yuan.

The Supreme People’s Court, the Supreme People’s Procuratorate, the Ministry of Public Security, and the Ministry of Civil Affairs have issued guiding opinions to streamline legal remedies for disputes arising from fraudulent marriage registrations.
Recently, the Supreme People’s Procuratorate, in conjunction with the Supreme People’s Court, the Ministry of Public Security, and the Ministry of Civil Affairs, formulated and issued the “Guiding Opinions on Properly Handling Issues Related to Marriage Registration Obtained Through Impersonation or Fraud” (hereinafter referred to as the “Guiding Opinions”), further strengthening efforts to uphold the order of marriage registration and safeguard the legitimate rights and interests of the parties involved.

Finance & Capital Markets
The China Securities Regulatory Commission and the Ministry of Finance have jointly issued the Measures for the Administration of Commitment Funds in Administrative Enforcement Cases in the Securities and Futures Sectors.

To implement the decisions and arrangements of the CPC Central Committee and the State Council, as well as the requirements of the Securities Law, the State Council has formulated and promulgated the Measures for the Implementation of the Commitment System for Parties in Administrative Enforcement in the Securities and Futures Fields (hereinafter referred to as the “Measures”). Article 18, paragraph 2 of the Measures stipulates that the China Securities Regulatory Commission, in conjunction with the Ministry of Finance, shall separately formulate specific measures governing the management and use of commitment funds. Accordingly, building on the Interim Measures for the Administration of Administrative Settlement Funds, issued and implemented by the CSRC and the Ministry of Finance in 2015 (hereinafter referred to as the “Settlement Fund Measures”), the two authorities have jointly promulgated the Measures for the Administration of Commitment Funds in Administrative Enforcement in the Securities and Futures Fields (hereinafter referred to as the “Commitment Fund Measures”).
The “Measures on Commitment Funds” generally retain the institutional framework of the “Measures on Settlement Funds,” while incorporating amendments and refinements in light of higher‑level laws and practical needs. The key changes are as follows: First, in accordance with Article 171 of the Securities Law, references to “settlement funds” have been revised to “commitment funds,” and the corresponding definitional provisions have been deleted. Second, the management procedures for commitment funds have been improved to address specific circumstances encountered in practice. Third, investor protection has been strengthened, with encouragement extended to parties to proactively compensate investors, and institutional flexibility has been preserved to allow for self‑initiated compensation by the parties involved.
The issuance of the Measures on Commitment Funds will help strengthen investor protection, ensure more effective compensation for harmed investors, and further enhance regulatory effectiveness while stabilizing market order.

The China Securities Regulatory Commission has issued the “Provisions on the Implementation of the Commitment System for Parties in Administrative Enforcement Cases in the Securities and Futures Sectors.”
 Recently, the State Council promulgated the Measures for the Implementation of the Commitment System for Parties to Administrative Enforcement in the Securities and Futures Fields (hereinafter referred to as the “Measures”). To ensure effective implementation of the Measures and to fully realize the institutional value of the administrative enforcement commitment system, the China Securities Regulatory Commission has further refined and improved the relevant provisions of the Measures and issued the Provisions on the Implementation of the Commitment System for Parties to Administrative Enforcement in the Securities and Futures Fields (hereinafter referred to as the “Provisions”).
The drafting of the Regulations adhered to the following principles: First, leveraging the distinctive features of the system. By fully harnessing the unique attributes of the administrative enforcement commitment mechanism—promptly compensating investors for their losses and enhancing their sense of gain and satisfaction—the Regulations provide a new, timely, and effective avenue for redress. This approach better safeguards the legitimate rights and interests of investors, particularly small and medium-sized investors; swiftly restores market order and stabilizes market expectations; effectively improves enforcement efficiency, resolving the tension between the difficulty of investigations and the market’s demand for swift action; and serves as an effective complement to administrative penalties, thereby better adapting to the complex regulatory landscape. Second, advancing in a steady and prudent manner. With respect to this novel enforcement tool—the administrative enforcement commitment—the overall approach remains guided by the principle of steady and prudent progress. On the basis of compliance with higher-level laws and regulations, the Regulations carefully draw on practical experience, strictly delineate the scope of application, and refine and improve procedural guidelines, ensuring the smooth implementation of this new institutional framework. Third, strengthening oversight and checks and balances. A rigorous system of internal and external supervision has been established, clearly defining the responsibilities of the department handling commitment applications and of relevant units—including investigation, adjudication, insurance, and branch institutions—to prevent moral hazard and conflicts of interest.
The Regulations consist of 23 articles without separate chapters. Building on the Securities Law and the Measures, they primarily elaborate on procedural requirements, the administration and use of commitment funds, and other related matters. The specific details are as follows:
First, clarify the coordination and handover mechanisms between the department responsible for handling commitment applications and the investigation and adjudication departments. The department handling commitment applications is required to solicit the views of the investigation and adjudication departments on matters related to the application of the parties’ commitment; cases subject to such a commitment must undergo necessary investigations, and once a case is accepted, the investigation shall not be suspended, nor shall the adjudication proceedings be halted. Second, ensure effective coordination and cooperation between the commitment‑handling department and the department tasked with calculating the commitment amount. The Investor Protection Fund Company shall be responsible for assessing investor losses, while the investigation department, the adjudication department, securities and futures trading venues, securities registration and clearing institutions, and investor protection organizations shall provide the necessary support. Third, establish arrangements for an investor compensation mechanism. The Investor Protection Fund Company is required to formulate a plan for the management and use of the commitment funds and file it with the China Securities Regulatory Commission; at the same time, procedures for parties to compensate investors on their own are clearly defined, and parties are encouraged to make early payments to investors. Fourth, specify the role of branch offices in administrative enforcement involving parties’ commitments. On the one hand, branch offices in the jurisdiction where the party resides are designated to verify and accept the party’s compliance with the commitment‑recognition agreement; on the other hand, cases investigated by branch offices may also be subject to administrative enforcement involving parties’ commitments, with such cases currently handled centrally by the commitment‑handling department. Fifth, strengthen oversight and checks to prevent moral hazard. A collective decision‑making mechanism and an internal supervision and restraint system have been established, the discretionary scope for negotiating the amount of the commitment fund has been narrowed, the verification and supervisory role of branch offices during the implementation of commitments has been reinforced, and timely public disclosure of relevant information is mandated.
Going forward, the China Securities Regulatory Commission will fully implement the requirements of the Regulations, promptly address new developments and emerging issues in the application of the commitment system for parties involved in securities and futures administrative enforcement, safeguard investors’ legitimate rights and interests in accordance with the law, uphold an open, fair, and impartial capital market order, and promote the steady and sound development of the capital market.

The central bank plans to issue a document to strengthen local financial supervision and administration.
On January 1, reporters learned from the People’s Bank of China that, in order to improve the local financial regulatory framework and enhance the effectiveness of local financial oversight, the People’s Bank has recently collaborated with relevant authorities to draft the “Regulations on Local Financial Supervision and Administration (Draft for Public Comment)” and is now soliciting public feedback.
According to officials from the People’s Bank of China, in recent years, local financial sectors have expanded rapidly and played a vital role in supporting the regional real economy and financing small and medium-sized enterprises. However, some institutions suffer from inadequate internal control mechanisms and misaligned strategic positioning, giving rise to certain risk factors. A small number of entities have engaged in illegal or non-compliant operations, and even in illicit financial activities, thereby exacerbating regional financial risks. It is therefore necessary to enact relevant regulations to establish a local financial regulatory framework characterized by clear delineation of powers and responsibilities and robust enforcement.
The reporter learned that the draft for public comment brings all types of local financial activities under a unified regulatory framework, clarifies local financial regulatory responsibilities, empowers local financial supervisory authorities with the necessary enforcement tools, and strengthens efforts to prevent, defuse, and address local financial risks.
The draft for public comment clarifies the regulatory requirements applicable to four categories of entities: local trading venues, farmer‑led specialized cooperatives engaging in credit‑mutual assistance, investment companies, and social crowdfunding platforms, while emphasizing the need to strengthen monitoring, identification, and handling of illegal financial activities.
In addition, the draft for public comment proposes establishing a transitional period to ensure a smooth transition.

　Seven departments: No organization or individual shall provide online marketing services for illegal stock and fund recommendations, virtual currency trading, or similar activities.
The People’s Bank of China and six other departments have launched a public consultation on the “Administrative Measures for Online Marketing of Financial Products (Draft for Comments).” The draft stipulates that no institution or individual may provide online marketing services for illegal financial activities, including but not limited to illegal fundraising, unauthorized issuance of securities, unlawful lending, unauthorized recommendations of stocks or funds, virtual currency trading, and foreign‑exchange margin trading. Furthermore, such entities are prohibited from conducting online marketing targeted at the general public for private‑placement asset management products, non‑publicly issued securities, and other financial products.

The Shanghai Stock Exchange has issued a notice on the temporary exemption of certain 2022 fees.
To all market participants:
To better serve the real economy and reduce market costs, upon deliberation, the Shanghai Stock Exchange (hereinafter referred to as “the Exchange”) has decided, effective January 1, 2022, to temporarily waive certain fees. The relevant matters are hereby notified as follows:
I. The preferential policy of waiving the initial listing fee for all newly listed companies is extended through December 31, 2022 (inclusive).
II. The preferential policy of waiving the annual listing fee for listed companies with a total share capital ranging from 400 million to 800 million shares (inclusive) is extended through December 31, 2022 (inclusive).
III. Waiver of the handling fee for the transfer of asset management plan shares in 2022.
IV. The 2022 listing annual fee shall be waived for listed companies registered in Shanxi Province, and the 2022 initial listing fee and annual listing fee shall be waived for newly listed companies registered in Shanxi Province.
V. This Exchange has instructed its subsidiary, the SSE Information Network Co., Ltd., to waive the online voting service fees for the 2022 annual general meetings of listed companies headquartered in Shanxi Province.
This is to notify you.

Commercial & Corporate
Four departments: In 2022, subsidies for new energy vehicles will be reduced by 30% compared to 2021 levels.
According to the Ministry of Finance website, the Ministry of Finance, the Ministry of Industry and Information Technology, the Ministry of Science and Technology, and the National Development and Reform Commission have issued a notice on the 2022 fiscal subsidy policy for the promotion and application of new energy vehicles. To ensure policy stability, the existing framework of technical indicators and threshold requirements for purchase subsidies will remain unchanged in 2022. In accordance with the “Notice from the Ministry of Finance, the Ministry of Industry and Information Technology, the Ministry of Science and Technology, and the National Development and Reform Commission on Improving the Fiscal Subsidy Policy for the Promotion and Application of New Energy Vehicles” (Cai Jian [2020] No. 86), the subsidy standards for new energy vehicles in 2022 will be reduced by 30% compared with 2021. For eligible vehicles used in urban public transportation, road passenger transport, taxis (including ride-hailing services), sanitation, urban logistics and delivery, postal and express services, civil aviation airports, and official use by Party and government agencies, the subsidy reduction will be 20% compared with 2021.
In accordance with the “Notice from the Ministry of Finance, the Ministry of Industry and Information Technology, the Ministry of Science and Technology, and the National Development and Reform Commission on Improving the Fiscal Subsidy Policy for the Promotion and Application of New Energy Vehicles” (Cai Jian [2020] No. 86), which stipulates that “taking into account factors such as technological progress and economies of scale, the implementation period of the fiscal subsidy policy for the promotion and application of new energy vehicles shall be extended to the end of 2022,” in order to sustain the favorable momentum of the new energy vehicle industry, and after comprehensively considering the industry’s development plan, market sales trends, and the need for a smooth transition for enterprises, the 2022 purchase subsidy policy for new energy vehicles will expire on December 31, 2022; vehicles registered after that date will no longer be eligible for subsidies. At the same time, efforts to strengthen review and oversight will continue, and final settlement and closure of previously promoted vehicles will be carried out diligently.

22 departments: During the 14th Five-Year Plan period, efforts will be stepped up to promote the adoption and use of new-energy vehicles and boost consumption of home appliances, furniture, and home décor.
The Ministry of Commerce and 21 other departments have issued the “14th Five-Year Plan for Domestic Trade,” which calls for shifting the management of consumer goods such as automobiles from a purchase‑based approach to a usage‑based one. The plan encourages regions with suitable conditions to launch initiatives promoting rural vehicle purchases and trade‑in programs, strengthens the system for the recycling and reuse of end-of-life motor vehicles, expands the promotion and application of new‑energy vehicles, and actively develops the automotive aftermarket. It also seeks to boost consumption of home appliances, furniture, and home‑improvement products, while improving the collection and treatment systems for used household appliances, consumer electronics, and other durable goods.
Notice from the Ministry of Commerce and 21 other departments on the issuance of the “14th Five-Year Plan for Domestic Trade Development”
To the competent authorities for commerce, development and reform, education, science and technology, industry and information technology, finance, human resources and social security, natural resources, ecological environment, transport, agriculture and rural affairs, culture and tourism, health, emergency management, market regulation, postal administration, and intellectual property in all provinces, autonomous regions, municipalities directly under the central government, cities separately listed for planning purposes, and the Xinjiang Production and Construction Corps; to the Shanghai Headquarters of the People’s Bank of China, its branches, business management departments, central sub-branches in provincial (capital) cities, and central sub-branches in sub-provincial cities; to the tax bureaus of all provinces, autonomous regions, municipalities directly under the central government, and cities separately listed for planning purposes under the State Taxation Administration, as well as the State Taxation Administration’s resident commissioner offices stationed in various localities; to the branch institutions of the China Securities Regulatory Commission; and to the regional railway regulatory bureaus and the regional civil aviation administrations:
To promote high-quality development of domestic trade during the 14th Five-Year Plan period and to support the establishment of a new development paradigm, in accordance with the Outline of the 14th Five-Year Plan for National Economic and Social Development of the People’s Republic of China and the Long-Range Objectives for 2035, the Ministry of Commerce and 21 other departments have formulated the “14th Five-Year Plan for Domestic Trade Development.” This document is hereby circulated to you; please organize and implement it conscientiously in light of your specific circumstances.

Internet Media Industry: An Overview of the Metaverse Framework—The Algorithm Engine
　We view the metaverse as the next-generation internet, or what might be called the “fully immersive internet.” Compared with today’s internet, its defining features lie in enhanced immersion and a greater emphasis on user-generated content (UGC). Driven by the compensatory appeal of virtual worlds and the sense of accomplishment and satisfaction that comes from creating one’s own digital environment, people are leveraging rapidly advancing technologies to build a virtual realm that is tightly integrated with reality—one that offers far more immersive experiences and richer UGC than the mobile internet. We believe the evolution of the metaverse will be a long‑term process, progressing in a spiral as computing power, algorithms, XR, communications, and blockchain technologies continue to advance, ultimately transforming fields such as gaming, industrial design, remote visualization, and remote industrial operations.
An algorithm (or engine) defines the fundamental rules and presentation methods within a virtual world. It specifies and implements the game’s “laws of nature,” which encompass elements such as lighting and shading effects, animation systems, and physics engines. An engine helps reduce redundant development efforts and lowers the barrier to entry for creating games. Typically, it handles tasks like physics simulations, AI computations, graphics rendering, audio processing, and animation‑system rendering.
We believe that as the virtual world continues to evolve, platform‑based engine software will serve as a foundational development gateway, attracting an ever‑growing user base and expanding its applications from gaming to areas such as advertising design, film production, exhibitions, and more. With the rise of the metaverse concept, engine companies are poised to benefit as the “shovel‑makers” in the software ecosystem.
Risk Warning: The metaverse remains in its early stages of development, and the time required for technological R&D is uncertain; there are policy and regulatory risks; and systemic market risks exist.

Top 100 developers posted negative sales growth at year-end, with leading property offices outpacing the rest in growth.
CRIC released the December 2021 sales figures for the top 100 property developers. In December alone, the top 10, top 50, and top 100 recorded sales of RMB 342 billion, RMB 879.3 billion, and RMB 1.0906 trillion, respectively, with year-on-year growth rates of -21.39%, -32.91%, and -37.98%. For the full year from January to December, cumulative sales totaled RMB 4.1092 trillion, RMB 10.4384 trillion, and RMB 12.6318 trillion, corresponding to year-on-year growth rates of -1%, -2%, and -4%, respectively.
In terms of sales, December saw a month-over-month increase, though most developers reported year-on-year declines. Looking at cumulative data, the pace of sales growth among property offices continued to decelerate. Developers in first- and second-tier cities experienced smaller declines in year-to-date growth compared with those in third- and fourth-tier markets, while the year-to-date growth rate for key developers eased slightly from the January–November period. On the pricing front, the year-on-year growth rate of average selling prices in December moderated compared with November, and the year-on-year share of attributable sales declined marginally. The overall average selling price fell year over year; for the top 10 companies, the December average was RMB 14,934.7 per square meter, down 5.15% year on year, though six of these top 10 offices posted month‑on‑month increases in their average selling prices. Regarding sales targets, among the 29 developers that have disclosed their goals, the average achievement stood at 90.92%; 17 offices exceeded 90% of their targets, and three met their annual sales objectives.
Sales in the new-home, existing-home, and land markets have improved year over year.
This week, the new-home market recorded 7.99 million square meters in sales, down 14.71% year-on-year but up 5.02 percentage points from last month; cumulative inventory stands at 158.18 million square meters, with destocking accelerating in second-tier cities and third-tier and lower‑tier markets, while pace in first-tier cities remained steady. Meanwhile, the existing-home market saw 1.50 million square meters sold this week, a year-on-year decline of 25.33%, though this represents a 7.59 percentage-point improvement compared with last month.
This week, the land market recorded 41.86 million square meters of transactions, down 53.77% year-on-year over the past 12 weeks; total transaction value reached RMB 202.1 billion, a 36.97% year-on-year decline over the same period. The national average land premium stood at +3.32%, while the 12‑week rolling average fell by 10.51 percentage points year on year.
This week, the SW Real Estate Index rose 0.65%, down 0.58 percentage points from last week, ranking 21st out of 31 in terms of gains and outpacing the CSI 300 Index by 0.26 percentage points. On the H‑share front, the Wind Hong Kong Real Estate Index gained 0.93% this week, up 1.41 percentage points from last week, placing it 3rd among 11 indices and outperforming the Hang Seng Index by 0.19 percentage points; meanwhile, the CRIC Domestic Property Stocks Leading Index advanced 0.20%, a 1.37‑percentage‑point increase from the previous week.
Seize opportunities on the left side—M&A—and on the right side—rising industry concentration.
Investment Recommendation: Recently, management has issued frequent statements guiding the industry toward a more standardized, stable, and healthy medium- to long-term development. Short-term policy adjustments have eased pessimistic sales expectations, while government‑backed rental housing is helping to offset potential declines in development investment, thereby steering the sector back into a virtuous cycle of sustainable growth. Going forward, the industry’s beta will hinge on the pace of structural adjustment, the rate of capacity elimination, and the strength of policy support; alpha will depend on M&A activities’ ability to restore key developers’ balance sheets and profit margins, the precision of counter‑cyclical leverage deployment, and the long‑term capture of value embedded in housing‑related use cases. We continue to recommend: 1) Leading high‑quality stocks: Gemdale Group, Poly Development, Sunac China, Vanke A, Longfor Group, and China Merchants Shekou; 2) High‑growth names: Jinke Corporation, Xincheng Holding, China South Construction, and Agile Holdings; 3) Top‑tier property management offices: Country Garden Services, New City Holdings, Greentown Service, China Merchants Capital, and Poly Property.
Risk Warning: Spillover of industry credit risks; the onset of a downturn in sector sales; continued stringent administrative controls, with real estate tax pilot programs proving more aggressive than expected.

Taxation TAXATATION
Certain preferential personal income tax policies will continue to be implemented.
At its executive meeting held on the 29th, the State Council decided to extend certain preferential personal income tax policies. The meeting outlined several measures that will continue to ease the tax burden on individual taxpayers and alleviate pressure on middle- and low-income groups, with an estimated annual tax reduction of 110 billion yuan.
The meeting decided to extend, through the end of 2023, the policy that treats year-end one-time bonuses as separate from monthly salary income and subjects them to a monthly tax rate schedule.
Li Xuhong, Director of the Institute for Fiscal and Taxation Policy and Application at the National Accounting Institute in Beijing, stated that this policy represents a preferential tax‑calculation method, primarily applicable to year‑end lump‑sum bonuses. It helps ease the tax burden on taxpayers whose primary income derives from wages and salaries. “With the year-end approaching and year‑end bonus payments imminent, extending this preferential policy will benefit the vast majority of salaried workers.”
In addition, the meeting decided to extend, through the end of 2023, the policy exempting from additional tax those whose annual income does not exceed RMB 120,000 and whose supplementary tax liability—whether arising from regular tax filing or from an annual final tax settlement—does not exceed RMB 400. The policy providing for separate taxation of equity incentives granted by listed companies was also extended to the end of 2022.
“Previously, China introduced a series of tax‑cut measures aimed at businesses, delivering tangible benefits to the corporate sector. This time, it has extended several tax‑relief policies targeting individuals, particularly those in the middle and lower income brackets, with a strong focus on improving people’s livelihoods, boosting disposable incomes, and thereby supporting consumption and stabilizing economic growth,” said Li Xuhong.
 
“Tax and fee reductions, as well as tax and fee payment deferrals,” have become a new hallmark; over the past six years, cumulative tax and fee cuts have exceeded 8.6 trillion yuan.
According to a report by China National Radio’s “Economic Voice” program, the National Tax Work Conference was held in Beijing on the 30th, unveiling the tax sector’s 2021 performance record and its 2022 action plan. “Tax and fee reductions coupled with tax and fee payment deferrals” emerged as a defining feature of 2021. Amid signals that a new round of tax and fee cuts will be implemented, the upcoming year 2022 is poised to become another landmark year for such measures.
Data released at the National Tax Work Conference show that from 2016 to 2021, the cumulative total of new tax and fee reductions nationwide exceeded RMB 8.6 trillion. In 2021 alone, the estimated amount of new tax and fee reductions surpassed RMB 1 trillion.
It is worth noting that “tax and fee reductions coupled with tax and fee payment deferrals” are emerging as a new hallmark, reflecting the growing flexibility, foresight, and targeted precision of fiscal policy tools in macroeconomic regulation.
State Taxation Administration Director Wang Jun stated: “In support of bolstering industrial economic performance and ensuring stable energy and power supply, we have effectively and efficiently implemented policies such as tax deferrals, which are expected to provide tax and fee relief totaling 200 billion yuan for small and medium-sized manufacturing enterprises, and to deliver 27 billion yuan in tax reductions, refunds, and deferrals to coal-fired power and heating companies, helping businesses feel the warmth of tax measures during these challenging times. In alignment with the innovation-driven development strategy, we have fully and diligently implemented the R&D expense super‑deduction policy, which has been ‘upgraded’ twice this year, enabling enterprises to enjoy advance tax reductions and exemptions amounting to 333.3 billion yuan.”
In addition, at its meeting on the 29th, the State Council Executive Meeting reviewed and approved three personal income tax preferential policies, including a tax break for year-end bonuses, which are expected to reduce taxes by 110 billion yuan annually.
What were the specific outcomes of the 2021 tax and fee reductions, and did they meet expectations for boosting market vitality? The number of newly established tax‑related market entities offers one lens through which to assess this. According to Wang Jun, “In 2021, the number of newly established tax‑related market entities is projected to reach approximately 13 million, up 13.6% year on year—2.4 times the level in 2012.”
Looking ahead to 2022, the recently held Central Economic Work Conference made it clear that “we will continue to implement new tax and fee reductions targeted at market entities, helping small, medium, and micro enterprises as well as individual business households alleviate their burdens, overcome difficulties, and resume growth.” Notably, in 2022, the structural features of tax and fee cuts became even more pronounced, with small, medium, and micro enterprises, individual business households, and the manufacturing sector all receiving precisely tailored policy support.
Wang Jun stated that in 2022, efforts will be further stepped up to enhance taxpayers’ sense of gain from tax and fee reductions. “This calls for us to strengthen inter‑departmental coordination, ensure the efficient implementation of tax and fee reduction policies, and wholeheartedly support economic and social development.”

Hainan: An Intelligent Service Platform for Taxpayer–Tax Authority Interaction Tackles Tax-Related Challenges
“Through the tax‑payer interaction intelligent service platform, we received the announcement on deferring the payment of fourth‑quarter taxes and fees for small and medium‑sized manufacturing enterprises almost immediately, enabling our company to promptly benefit from this policy and easing our financial strain,” said the finance director of Wenchang Yezhixiu Food Co., Ltd., praising the launch of the taxpayer‑administration interaction platform.
The Taxpayer‑Tax Authority Interactive Intelligent Service Platform is a unified, highly interactive platform developed by the Hainan Provincial Tax Service of the State Taxation Administration on the WeChat platform. It serves as a single, standardized channel for tax authorities at all levels across the province to engage in tax‑related communication with taxpayers and payers. Taxpayers and payers need only scan a QR code, follow the account, and leave a message to receive prompt, dedicated online responses, easily resolve tax‑related issues, and promptly access a wide range of tax information. Building on pilot programs conducted in three municipal and county tax bureaus—Wenchang, Haikou, and Sanya—the platform was rolled out provincewide effective December 1, 2021.
Extensive promotion, with initiatives flourishing across both online and offline channels.
Since the pilot program launched in August this year, the Hainan Provincial Tax Service Bureau has adhered to a publicity strategy of “comprehensive online and offline coverage, with tiered and categorized reach extending to all taxpayers.” It has leveraged multiple channels—including LED screens at tax service halls, distribution of promotional brochures, the 12366 SMS platform, the official WeChat account, and tax‑enterprise WeChat groups—to disseminate information. At the same time, it has intensified outreach to key industries and priority enterprises, enhancing the precision of its guidance and establishing a structured sequence—“tax agency–general taxpayer enterprise–small-scale taxpayer enterprise–individual business household”—to expand from targeted initiatives to broader coverage, swiftly reaching more taxpayers and boosting user activation and adoption rates.
Detailed guidance and integrated all-in-one services
According to the head of the Taxpayer Services and Publicity Center of the Hainan Provincial Tax Service Bureau, the taxpayer‑administration interaction platform integrates functions such as tax‑related notifications, lobby appointment booking, intelligent consultation, real‑name tax processing, tax education, and peer‑to‑peer enterprise support. By addressing longstanding issues of communication bottlenecks, inconvenient guidance, and untimely information delivery, the platform has established a new approach to tax administration and a new model of taxpayer services. To enhance the platform’s outreach, the Wenchang Municipal Tax Service Bureau has set up a dedicated liaison group on the platform, using it to gather feedback, coordinate promotional efforts, and provide taxpayers with personalized, one‑on‑one guidance. At the same time, the bureau employs a multi‑pronged mentoring strategy—offering on‑site guidance at tax service halls, conducting door‑to‑door visits with key enterprises, and providing online support through the platform—to deliver targeted assistance. Additionally, leveraging peer‑to‑peer knowledge sharing among taxpayers further accelerates the platform’s adoption.
Full Coverage: Tax Policies Delivered Directly for Quick Access and Benefits
The taxpayer‑tax authority interaction platform leverages WeChat, the everyday tool used by taxpayers, to deliver tax‑related information promptly. In particular, through its “tagging” feature, the tax authorities can create multi‑dimensional taxpayer “tags” based on factors such as business type and industry, thereby customizing a precise taxpayer profile. This enables the platform to tailor and deliver personalized tax and fee policies that align with each taxpayer’s specific needs, truly achieving “rapid policy delivery.” During recent outreach and guidance efforts for small and medium‑sized manufacturing enterprises regarding fourth‑quarter tax deferral measures, the Wenchang Municipal Tax Service utilized this feature to precisely target 16 eligible medium‑sized manufacturing offices within its jurisdiction, ensuring that policy information was delivered without delay, follow‑up services were provided promptly, and businesses could benefit immediately.
A relevant official from the Hainan Provincial Tax Service Bureau stated that, going forward, the bureau will take the “Doing Practical Things for Taxpayers and Payers” campaign as an opportunity to further advance diversified, timely, and targeted tax publicity and guidance, striving to ensure that tax policies are delivered swiftly and directly to taxpayers, thereby further optimizing the tax-related business environment.

Tianjin: Providing Tailored Services to Enterprises Going Global
Since the State Taxation Administration issued the “Tax Guidance for Enterprises Going Global,” the Tianjin tax authorities have remained officely problem‑oriented, taking taxpayers’ needs as their starting point. They have employed a variety of approaches and channels to vigorously promote the Guidance, providing meticulous policy guidance to enterprises expanding overseas.
In November 2021, the State Taxation Administration released the 2021 revised edition of the “Guidance.” Covering four areas—tax policies, tax treaties, administrative regulations, and service measures—the Guidance provides a detailed enumeration of 99 matters relevant to Chinese enterprises operating overseas, organized by applicable entities, policy (treaty) provisions, eligibility criteria, and legal bases, thereby offering guidance on tax laws and regulations for China’s outbound enterprises.
Tianjin has a large number of enterprises engaged in overseas expansion, with investment projects spanning more than 100 countries and regions worldwide. To effectively promote the “Guidance” and better serve these outbound enterprises, the Tianjin Municipal Tax Service of the State Taxation Administration has made full use of forums, specialized seminars, and on-site visits to distribute the document, thereby enhancing its outreach. In addition, the bureau has produced 41 short online courses based on the Guidance’s content and published them on the “Taxpayer Academy” section of the Tianjin Tax WeChat official account.
In light of the oil‑extraction industry’s characteristics—long overseas deployment and substantial investment—the Tianjin tax authorities, drawing on the “Guidance,” have developed a specialized “Overseas‑Going Enterprises Tax Compliance Guide” tailored to the sector. The guide also incorporates concrete case studies to clarify how relevant policies apply, helping taxpayers gain a thorough understanding of the applicable regulations. An accountant at China National Petroleum International Exploration & Development Co., Ltd. remarked that this Tax Compliance Guide is highly practical and serves as an indispensable reference for companies operating abroad to navigate the policy landscape.
An official from the Tianjin Municipal Tax Service stated that the Tianjin tax authorities will continue to intensify their efforts, aligning with the needs of the Belt and Road Initiative, fully leveraging the role of taxation, and precisely addressing the demands of taxpayers and payers. They will provide more refined policy services and more scientifically grounded policy guidance to enterprises expanding overseas, thereby supporting high‑level internationalization and contributing the strength of Tianjin’s tax administration to advancing the high‑quality development of the Belt and Road Initiative.

 
Litigation & Arbitration
The Supreme People’s Court, the Supreme People’s Procuratorate, the Ministry of Public Security, and the Ministry of Civil Affairs have issued guiding opinions to streamline legal remedies for disputes arising from fraudulent marriage registrations.
Recently, the Supreme People’s Procuratorate, in conjunction with the Supreme People’s Court, the Ministry of Public Security, and the Ministry of Civil Affairs, formulated and issued the “Guiding Opinions on Properly Handling Issues Related to Marriage Registration Obtained Through Impersonation or Fraud” (hereinafter referred to as the “Guiding Opinions”), further strengthening efforts to uphold the order of marriage registration and safeguard the legitimate rights and interests of the parties involved.
In response to the current challenges in addressing cases of marriage registration obtained through impersonation or fraudulent means, the Guiding Opinions seek to remove bottlenecks between judicial and administrative processes, thereby reducing administrative costs and conserving judicial resources. By strengthening coordinated collaboration and proactively resolving disputes, they aim to ensure that existing cases of this nature are handled appropriately, while simultaneously intensifying efforts to crack down on fraudulent practices in marriage registration and rigorously preventing the emergence of new instances of impersonation or deception.
The “Guiding Opinions” set forth clear requirements for judicial and administrative organs to strengthen coordination and pool their efforts, stipulating that, upon conducting investigations and ascertaining the relevant facts, if a court determines that a marriage registration should be revoked, it shall promptly issue a judicial recommendation to the civil affairs department. Similarly, where the procuratorial organ, based on its investigation, verification, and findings of oversight, concludes that a marriage registration contains errors warranting revocation, it shall promptly submit a prosecutorial recommendation to the civil affairs department. Public security organs shall promptly accept reports or complaints concerning identity‑impersonation or fraudulent marriage registrations; if evidence indicates criminal or unlawful conduct and the conditions for initiating a case are met, they shall, in accordance with the law, file a case and launch an investigation. Upon substantiated findings, the matter shall be handled in compliance with applicable laws and regulations, and the relevant supporting documentation shall be issued. Upon receipt of factual determinations, explanatory statements, judicial recommendations, prosecutorial recommendations, and other evidentiary materials from public security, judicial, and other authorities, the civil affairs department shall review the circumstances and, where the criteria are satisfied, promptly revoke the corresponding marriage registration. Furthermore, the civil affairs department shall promptly include parties involved in identity‑impersonation‑based marriage registrations on the list of seriously untrustworthy individuals in the field of marriage registration, subject to joint punitive measures by the relevant departments.

The Ministry of Public Security, in collaboration with the Ministry of Ecology and Environment and the Supreme People’s Procuratorate, has launched a vigorous crackdown on environmental crimes and illegal activities involving hazardous waste.
The Ministry of Public Security, in collaboration with the Ministry of Ecology and Environment and the Supreme People’s Procuratorate, has launched a vigorous crackdown on environmental crimes involving hazardous waste. To further integrate the nationwide education and rectification campaign within the public security forces with the “Doing Practical Things for the People” initiative, and to translate the outcomes of this campaign into tangible results that serve the public, the Ministry of Public Security has focused on pressing environmental issues of public concern. Working jointly with the Ministry of Ecology and Environment and the Supreme People’s Procuratorate, it has initiated a special operation to severely combat environmental offenses related to hazardous waste, continuously strengthening inter-agency coordination and fostering cross‑departmental, cross‑regional enforcement synergy. This effort has effectively curbed the frequent and escalating occurrence of environmental pollution crimes, thereby safeguarding the health and safety of the people. During the course of this joint campaign, public security organs across the country have solved more than 2,300 criminal cases involving environmental pollution, apprehended over 4,000 suspects, and successfully brought to justice all 40 major cases involving hazardous waste that had been placed under supervised investigation.
According to reports, during the joint special campaign, the three departments issued a notice on further cracking down on environmental crimes and illegal activities involving hazardous waste, laying out a unified plan that calls for a comprehensive survey to promptly identify leads of such offenses, assigning dedicated task forces to closely monitor key cases, and imposing severe penalties on ecological and environmental violations. The Ministry of Public Security will also closely integrate this special campaign with the “Kunlun 2021” operation, advancing them in tandem to generate synergistic effects, while making specific arrangements to combat environmental pollution crimes in priority areas such as the Yangtze River Economic Belt and the Yellow River Basin.
The Ministry of Public Security and two other departments have strengthened interagency coordination, jointly convening six specialized meetings to deliberate on difficult and complex cases, examine issues of legal application, and provide guidance on standardizing the handling of hazardous waste-related cases. They also co‑hosted two training sessions on the seamless linkage between administrative law enforcement and criminal justice in ecological and environmental protection, training over 600 personnel from public security organs, procuratorial organs, and ecological and environmental authorities across the country. The Ministry of Public Security has issued 13 batches of normative documents to guide local public security agencies in further improving the mechanism for linking administrative and criminal proceedings. In Zhejiang Province, the Public Security Department, the Department of Ecology and Environment, and the People’s Procuratorate jointly promulgated normative documents to refine the administrative–criminal linkage system, stipulating that ecological and environmental authorities shall assist and cooperate with requests from public security and procuratorial organs for inspections, appraisals, and determinations conducted in accordance with the law. Meanwhile, the Hubei Provincial Public Security Department and the Department of Ecology and Environment jointly introduced a supervision and oversight system to further standardize the joint supervision of environmental cases. In Hainan, public security authorities, in collaboration with multiple departments, dismantled a long‑running criminal network engaged in the illegal collection and storage of waste lead‑acid batteries, which then transported them across provinces for unlicensed dismantling and smelting or direct sale.
During the joint special campaign, local authorities strengthened inter‑regional cooperation, with 23 provinces, autonomous regions, and municipalities nationwide establishing 12 mechanisms for cross‑regional environmental joint law enforcement or coordinated prevention and control involving hazardous waste. Chongqing and Sichuan have formulated and implemented a working mechanism for cross‑provincial, cross‑departmental joint law enforcement on hazardous‑waste cases; in Taiyuan, Shanxi, the public security organs and the ecological environment department formed a task force to jointly investigate a case involving an organized group illegally dumping hazardous waste across provincial borders; and Jiangsu dispatched personnel to Shandong, Anhui, Zhejiang, Jiangxi, and other provinces to discuss the establishment of an inter‑provincial collaborative law‑enforcement mechanism for ecological‑environmental prevention and control, while also coordinating investigations into leads from 16 cases.
Since the nationwide education and rectification campaign for public security forces was launched, the Ministry of Public Security has conducted regular surveys and on-site visits under the “Benefiting the People and Enterprises” initiative. In response to crimes involving hazardous waste and related offenses, six working groups were dispatched to Jiangsu, Shanghai, Anhui, and other regions to carry out supervisory inspections. The Jiangsu Provincial Public Security Department, in collaboration with relevant departments, issued guidelines on cross‑jurisdictional investigation, elevated‑level investigation, and joint case‑supervision for environmental pollution crimes, thereby accelerating the progress of case handling. Fujian established nine specialized supervision teams for hazardous waste and two for automatic monitoring, focusing on key areas and entities, and implemented elevated‑level investigations for interprovincial hazardous‑waste environmental cases and automatic‑monitoring violations. Meanwhile, Zhejiang launched a province‑wide coordinated operation codenamed “Sword Edge No. 5,” resulting in the solving of 71 criminal cases involving environmental pollution.

The Supreme People’s Court has introduced the “Four Strict Prohibitions” to address the issue of courts refusing to accept cases at year-end, officely preventing any resurgence or recurrence of disguised difficulties in filing lawsuits.
Recently, a reporter learned from the Case Filing Division of the Supreme People’s Court that, in order to deepen and solidify efforts to address the practice of refusing to file cases at year-end and to fully honor the solemn commitment of “every case must be filed, every complaint must be handled,” the Supreme People’s Court has launched a nationwide special campaign targeting this issue, leveraging the Court Case Filing Deviation Early-Warning System and the 12368 hotline. The initiative has yielded significant results. Data show that, compared with the same period last year, the number of cases accepted by courts across the country in November and December this year increased substantially. For example, from November 29 to December 17, the number of newly filed cases rose by 718,673, a year-on-year increase of 93.80%. The vast majority of courts have resolutely implemented the requirements of the case-filing registration system, effectively eliminating practices of restricting or delaying case filings at year-end, thereby further enhancing the people’s courts’ capacity to safeguard and protect parties’ right to bring suit.
To consolidate the achievements of efforts to address the issue of refusal to file cases at year-end and to effectively safeguard parties’ right to bring suit in accordance with the law, the Supreme People’s Court has introduced “four strict prohibitions” aimed at tackling the persistent problem of disguised difficulties in filing cases at year-end. First, it is strictly prohibited to delay or obstruct case registration by issuing numbered forms. Where a complaint meets the statutory requirements, it must be accepted without fail, registered on the spot, and filed immediately; no separate appointment for filing may be imposed. If it is impossible to determine on the spot, the case must be filed within the time limit prescribed by law, and any form of disguised refusal to file is forbidden. Second, it is strictly prohibited to impose quotas or otherwise restrict case filing. Any case that satisfies the conditions for bringing an action must be accepted openly and processed in accordance with the law; no quota-based restrictions on filing, nor any practice of refusing to file without adjudication, shall be permitted. Third, it is strictly prohibited to substitute mediation for formal filing. The principles of voluntariness and legality in mediation must be rigorously observed; where mediation fails and the parties do not consent to further mediation, the case must be registered and filed in accordance with the law, and prolonged mediation without subsequent filing is expressly forbidden. Fourth, it is strictly prohibited to impose additional, unwarranted barriers. All procedures, including registration and filing as well as notices of deficiency, must be carried out in strict compliance with the law and relevant judicial interpretations; no substantive review of the submitted materials may be conducted beyond what is prescribed by law.
Whenever courts engage in unlawful practices such as refusing to accept a case, unduly delaying registration, or imposing undue restrictions on filing, all sectors of society—including the media—may lodge complaints or reports by calling the 12368 hotline. The Supreme People’s Court will review and supervise each case individually, ensuring that “every complaint receives a response.” With regard to the issue of cases not being filed at year-end, the Supreme People’s Court has once again emphasized a zero‑tolerance stance: every instance will be investigated, prosecuted, and publicly reported; no leniency will be shown. Relevant personnel and leaders will be held strictly accountable in accordance with law and disciplinary regulations, and no compromises, selective implementation, or circumvention of the requirements of the case‑filing registration system will be permitted.

Ten departments have jointly issued the “Opinions on Lawfully Punishing Crimes Involving Firearms, Ammunition, Explosives, and Flammable and Explosive Hazardous Materials.”

　On December 30, ten departments, including the Supreme People’s Court, the Supreme People’s Procuratorate, the Ministry of Public Security, and the Ministry of Industry and Information Technology, jointly issued the “Opinions on Lawfully Punishing Crimes Involving Firearms, Ammunition, Explosives, and Flammable and Explosive Hazardous Materials” (hereinafter referred to as the “Opinions”), which shall take effect as of December 31, 2021.
The regulation and management of firearms, ammunition, explosives, and flammable and explosive hazardous materials are directly linked to public order and public safety. If these items fall into the wrong hands—whether through lax oversight or loss of control—and are misused for illicit purposes, they can inflict serious social harm and pose significant security risks. Therefore, stringent regulatory and administrative measures are indispensable. In China, strict controls and management regimes have been established for the production, trade, possession, use, storage, and transportation of firearms, ammunition, explosives, and flammable and explosive hazardous materials. At the same time, as the country is undergoing a period of social transformation, the systems governing these items are continually adjusted in response to evolving circumstances. In practice, illegal activities involving firearms, ammunition, and explosives, as well as unauthorized production and operation of flammable and explosive hazardous materials, occur from time to time. Typical examples include falsely or deliberately concealing such activities and engaging in the unauthorized storage or transportation of these substances, which seriously undermine public safety and endanger the lives and property of the people. Addressing such conduct presents considerable challenges for administrative law enforcement, making it urgently necessary to further clarify the scope of criminal penalties and to refine the procedures and mechanisms for coordinating administrative enforcement with criminal justice. To better implement the decisions and arrangements of the CPC Central Committee and advance the building of a higher‑level safe China, the Supreme People’s Court has taken the lead, together with the Supreme People’s Procuratorate, the Ministry of Public Security, the Ministry of Industry and Information Technology, and five other administrative law‑enforcement agencies, in conducting a comprehensive research study and soliciting extensive input from all sectors. Based on this work, the “Opinions” have been formulated.
The “Opinions” comprise five sections—general requirements, proper identification of crimes, accurate application of criminal policies, enhanced coordination between administrative law enforcement and criminal justice, and other matters—totaling twenty-five provisions. Guided by Xi Jinping’s thought on the rule of law, the document upholds the overarching principle of strictly punishing, in accordance with the law, offenses involving firearms, ammunition, explosives, and flammable or explosive hazardous materials that seriously endanger public safety, thereby effectively safeguarding public security and protecting the lives and property of the people. At the same time, it adopts a problem‑oriented approach, refraining from attempting to address every issue comprehensively, and instead focusing on resolving the most salient challenges encountered in practice, thus providing effective guidance for both administrative law enforcement and judicial proceedings. Furthermore, it emphasizes strengthened coordination and collaboration to forge a concerted effort in combating illegal and criminal activities.
The Opinions emphasize that the illegal manufacture, sale, transport, mailing, storage, possession, clandestine concealment, or smuggling of firearms, ammunition, and explosives are strictly prohibited. Likewise, the unauthorized production, storage, use, operation, or transport of flammable and explosive hazardous materials without proper approval and licensing is forbidden. Violations of safety management regulations in the production, storage, use, operation, or transport of such materials are also strictly prohibited. Criminal offenses involving firearms, ammunition, explosives, and flammable and explosive hazardous materials shall be severely punished in accordance with the law. People’s Courts, People’s Procuratorates, public security organs, and relevant administrative law enforcement agencies must uphold the principle of putting the people first and life above all else, balance development with security, fully exercise their respective functions, assume responsibility and cooperate in accordance with their statutory duties, and strengthen communication and coordination. When, in the course of performing their duties, they discover suspected crimes involving firearms, ammunition, explosives, or flammable and explosive hazardous materials, they shall promptly notify one another, jointly undertake preventive measures and impose appropriate penalties, and safeguard overall social order and stability.
In response to the salient issues that arise in the investigation and punishment of crimes involving firearms, ammunition, explosives, and flammable or explosive hazardous materials, the “Opinions” set forth clear provisions on how to accurately determine criminal liability. First, where an individual illegally manufactures, trades, transports, mails, stores, steals, snatches, robs, possesses, conceals, or smuggles firearms, ammunition, or explosives, and then uses such weapons, ammunition, or explosives to commit intentional homicide, intentional injury, robbery, kidnapping, or other offenses, multiple counts shall be punished cumulatively. Second, anyone who, in violation of regulations on the safety management of hazardous chemicals, transports flammable or explosive hazardous materials by road in a manner that endangers public safety, shall be convicted and punished under the crime of dangerous driving; and if, during highly hazardous production activities involving the manufacture, operation, or storage of such materials, one violates relevant safety‑management rules and thereby creates a real risk of serious casualties or other grave consequences, such conduct shall be prosecuted as the crime of dangerous operations. If the aforementioned acts result in serious casualties or other severe consequences, constituting offenses such as the crime of causing an accident with hazardous materials, the more serious offense shall be selected and punished more severely. Third, in the course of transporting or conducting production operations involving flammable or explosive hazardous materials by waterway, railway, or air, anyone who violates applicable safety‑management regulations and, knowing full well of significant accident hazards yet failing to eliminate them, thereby endangering public safety, may be found guilty of the crime of endangering public safety by dangerous means; and if a passenger carries small quantities of flammable or explosive hazardous materials on their person or conceals them in checked baggage, thereby jeopardizing public safety and committing a serious offense, such conduct shall be prosecuted as the crime of illegally carrying hazardous materials to endanger public safety. Judicial authorities shall, in accordance with the Criminal Law and the foregoing provisions of the “Opinions,” lawfully and appropriately apply penal measures to effectively combat related criminal activities.
The “Opinions” uphold the criminal policy of combining leniency with strictness and clarify the application of policy in handling criminal cases involving firearms, ammunition, explosives, and flammable or explosive hazardous materials. The “Opinions” stipulate that anyone who illegally buys or sells such items via information networks, or who illegally transports them through postal or courier channels, shall be held strictly criminally liable if their conduct constitutes a crime under the law. However, those who commit such offenses out of legitimate production or daily‑life needs, or who voluntarily surrender firearms, ammunition, explosives, or flammable and explosive hazardous materials, or who demonstrate self‑surrender or meritorious service, shall be given more lenient punishment in accordance with the law.
In addition, the Opinions, in accordance with relevant laws and administrative regulations, set forth detailed provisions on how to strengthen the coordination between administrative law enforcement and criminal justice procedures in cases involving violations of the law related to firearms, ammunition, explosives, and flammable and explosive hazardous materials, and also establish general principles regarding the scope of such flammable and explosive substances.
Following the implementation of the Opinions, the Supreme People’s Court, the Supreme People’s Procuratorate, and the Ministry of Public Security will further strengthen coordination and cooperation with relevant administrative law enforcement agencies, establishing a long-term mechanism for combating illegal and criminal activities involving firearms, ammunition, explosives, and flammable and explosive hazardous materials. This will effectively safeguard public safety and overall social order, protect the legitimate rights and interests of the people, and provide robust security guarantees for economic and social development.

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