For automotive companies and professional Internet of Vehicles companies, in order to provide relevant Internet of Vehicles services, is it necessary to apply for a telecommunications license or purchase services from a service provider with a telecommunications license? The customer is a B2B automotive parts manufacturing enterprise that does not target individual consumers. Will customers fall into the category of network operators under the Cyber Security Act? In April 2021, a car owner failed to brake during driving, and the car company released the car owner's brake data to the media without permission in order to certify that the brakes were working well. Is this a violation of personal information security regulations?

In recent years, aircraft accidents have occurred frequently worldwide. Every plane crash touches the heartstrings of people. On March 21st, the news of the crash of a domestic China Eastern Airlines passenger plane is heartbreaking. According to reports, the accident has killed 132 people on board, including 123 passengers and 9 crew members. After the accident, dozens of insurance companies have launched emergency mechanisms for settling claims. Insurance compensation in air accidents has also increasingly aroused high public attention. What insurance claims will be involved in the air crash? This article briefly summarizes this.

Last month, Russia launched a special military operation against Ukraine, causing a huge shock in the international community. The United States and its allies have introduced a series of new sanctions against Russia. Since the Crimean incident in 2014, the United States has continuously upgraded and developed its sanctions laws against Russia, which have had a huge and far-reaching impact on global enterprises, forming a complex legal issue. This article hopes to systematically review the sanctions laws of the United States against Russia, provide reference for Chinese enterprises in the current responsible international situation, and effectively identify and handle risks.

Due to the recent Russia-Ukraine conflict, the United States and other western countries have increased sanctions against Russia. After being subject to export control and economic embargo by the United States and other western countries, Russia is bound to choose to increase cooperation with other countries. The US government has frequently threatened to impose severe penalties on China if it continues to provide relevant products to Russia and fails to comply with its so-called economic sanctions against Russia. Against this background, it can be predicted that China's economic and trade exchanges with Russia will also likely be greatly affected. This article analyzes the current laws related to export controls in the United States against Russia, in order to maximize the prevention of legal compliance risks in future trade transactions between Chinese enterprises and Russian related entities.

In the early morning of March 12, Yan Yalun sent a long article in response to the death accident of the crew members of his new drama "Chu Yong" who fell into a valley, shelling the producer "Doumani" and asking for a reasonable explanation and a correct attitude. Netizens who follow the film and television industry will find that many film and television dramas often encounter various legal issues during the process of preparation, shooting, and distribution, such as Jin Dong's crew's disclosure of a default in the remuneration of the cast members, the plot of "Haoyi Xing" being recruited by enthusiastic fans Reuters, bad institutions posing as "Super Prince" crew members to recruit actors, and the crew of "Red Cliff" suffered casualties, among others, to name a few. Typically, the crew will make one or more statements to set the stage straight. So, what kind of unit is the crew? What is the relationship between the production team and the investment producer of the film and television series? If there is a dispute or accident, who bears the responsibility?

With the coming into force of the "Announcement of the Ministry of Finance and the State Administration of Taxation on the Administration of the Collection of Individual Income Tax on Income from Equity Investment and Operation" (Announcement No. 41 of the Ministry of Finance and the State Administration of Taxation in 2021), various regions have gradually implemented policies for the collection of accounts of individual proprietorship enterprises, making the practice of high income groups in the cultural and entertainment field relying on registration for independence and achieving the goal of reducing tax burden through the verification of collection policies completely become history. At the same time, it can be seen from the exposure of tax evasion by many employees such as Weiya and Deng Lun who used fictitious businesses to convert personal labor remuneration into corporate income and falsely declare it, that the country is determined to thoroughly rectify the tax related issues in the field of cultural and entertainment. This can not help but make relevant practitioners begin to ponder how to reduce tax burden in a compliant manner. The Hainan Free Trade Zone, with relatively large tax preferential policies, has become the consideration and aspiration of high-income people. So, is it feasible for cultural and entertainment practitioners to invest in the Hainan Free Trade Zone? How should they achieve tax compliance?

Article 20 of the Provisions on Several Issues Concerning the Alteration and Addition of Parties in Civil Enforcement (hereinafter referred to as the "Alteration and Addition Provisions") issued by the Supreme People's Court (hereinafter referred to as the "Supreme Court") on August 29, 2016 stipulates: "If the property of a one-person limited liability company that is the subject of enforcement is insufficient to meet the obligations specified in the effective legal documents, and the shareholder cannot prove that the company's property is independent of his or her own property, the people's court shall support the application by the executor for changing or adding the shareholder as the subject of enforcement, and assuming joint and several liability for the company's debts." According to the above provisions, it is possible for creditors to apply for the addition of shareholders of a one person limited liability company (hereinafter referred to as "one person company") as the person to be executed during the execution process.

With the technical support of tax big data, the state has made greater efforts and breadth in investigating and handling tax violations than ever before. "For transactions that have been completed many years ago, the ticketing party's enterprise was suddenly subject to tax inspections, and it is also inevitable that it was panicked and at a loss.".

On March 5, Premier Li Keqiang of the State Council issued a "Report on the Work of the Government", clarifying the overall requirements and policy orientations for economic and social development in 2022, which released a lot of tax related information. Here, we join readers in adopting a government work report and looking forward to fiscal and tax policies in 2022.