The current low altitude economy is becoming a new engine driving economic growth with its unique development trend. The gradual opening up of airspace resources and the rapid advancement of technology have made the low altitude field full of infinite possibilities. Drone express delivery, as one of the key applications of low altitude economy, is quietly changing the traditional logistics pattern. It breaks through geographical limitations, crosses mountains and rivers, and shuttles between cities and rural areas in an efficient and flexible manner, not only solving the "last mile" delivery problem, but also opening a new chapter in the logistics industry. However, legal risks have also quietly emerged with this new logistics technology, and concerns about lost or damaged packages from express delivery drones are increasing. Who is responsible for the loss or damage of the package? How to avoid risks? Let's explore together.

In recent years, the online gaming industry has developed rapidly, and the business phenomenon of game training, which operates on the edge of the law, has become increasingly common. Many players choose to pay someone to play their game account on their behalf in order to quickly upgrade and obtain rare equipment. However, this behavior involves the transfer of account control, violation of game rules, and may even involve cheating, leading to ongoing disputes over the legal validity and nature of the contract for proxy training. This article will analyze the actual precedents of the court, explore why the contract for proxy training is judged invalid, how to handle the money after the contract is invalid, and further discuss how to determine the legal nature of the contract if it is valid.

Over the years, the author has found that tax authorities in different regions have completely different ways of handling when cases are transferred to judicial authorities. Some regions do not impose penalties on cases to be transferred temporarily and will wait for judicial results after transfer; But in some areas, after the punishment is imposed, it is transferred to the judicial authorities. So when is the most appropriate time to transfer? This article provides the following analysis of the issue for readers' reference.

In recent years, the global energy transition has accelerated and the proportion of renewable energy has continued to rise, posing many challenges to the traditional centralized power production and dispatch model The traditional power system focuses on centralized power generation and transmits electrical energy to users through ultra-high voltage transmission networks However, with the rapid development of distributed energy sources such as wind and solar power, this centralized power dispatch model is difficult to cope with the strong volatility and wide distribution of renewable energy In this context, virtual power plants have emerged as a new energy management and scheduling model, gradually becoming an important way to solve the problem of distributed energy coordination and scheduling in modern power systems

During the construction process of a construction project, due to various reasons, there may often be delays in the project schedule. In order to avoid the contractor claiming compensation for the delay, the project construction unit usually makes a similar provision in the construction contract: if the delay in the project schedule is caused by the employer's reasons, the employer can give the corresponding extension of the project schedule, but the contractor cannot make any claims, that is, an exemption clause for the employer's delay in the project schedule is agreed upon.

This year marks the 130th anniversary of the birth of world cinema and the 120th anniversary of the birth of Chinese cinema. At the opening forum of the Shanghai International Film Festival on June 15, 2025, "reducing costs and increasing efficiency" became a hot topic among film industry leaders and directors.

Drone performances empower art with technology, presenting dynamic images in the air through hundreds or thousands of drone formations. With their stunning visual effects, they have become a "eye-catching tool" for various commercial activities and large-scale celebrations. From airspace approval to flight safety, from intellectual property to emergency response, risks are hidden in every link. A rigorous drone performance contract is the key to protecting the rights and interests of all parties and avoiding potential risks, however, the signing of such contracts is far more complex than ordinary commercial contracts. This article will analyze and provide suggestions on the special content that drone performance contracts should pay special attention to compared to traditional service contracts, based on the particularity of drone performance.

On June 23, 2025, the Provisions on Reporting Tax related Information of Internet Platform Enterprises (hereinafter referred to as the "Provisions") was promulgated and implemented. Compared with the Regulations on Submission of Tax related Information by Internet Platform Enterprises (Draft for Comments) released on December 20, 2024 (hereinafter referred to as the "Draft for Comments"), the Regulations set more reasonable responsibilities for platform enterprises and made the submission of tax related information by platform enterprises more operational. Here, from the perspective of a tax lawyer, the author interprets the provisions in the Regulations that have an impact on tax authorities, platform enterprises, platform operators, and practitioners one by one.

With the rapid development of emerging fields such as drone technology and urban air traffic (UAM), the low altitude economy, as a new economic form that integrates advanced manufacturing, intelligent transportation, and digital economy, has become a new track for global urban competition. As the forefront of China's reform and opening up, Shenzhen has taken the lead in establishing a legal framework for the development of low altitude economy through local legislation, providing replicable experience for the whole country. This article takes the first low altitude economy regulation in China, the "Shenzhen Special Economic Zone Low altitude Economy Industry Promotion Regulations" [1] (hereinafter referred to as the "Regulations"), as the core, and other low altitude economy related laws as auxiliary, analyzing the institutional innovation, practical effectiveness, and challenges faced by Shenzhen.