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.

During the process of handling criminal cases, family members often ask the prosecutor how long it takes to make a decision? How long does it take to reach a conclusion after submitting the review of the necessity of detention? Is it okay for the lawyer not to be present when pleading guilty and accepting punishment? Why is the case going to the prosecutor's committee? What is a joint meeting? Why do we need a hearing... Today, the author will use this article to answer questions related to the procuratorate that the parties or their families are concerned about and often ask.

At the time of its establishment, Company A had a registered capital of 60 million, including nine shareholders, Company B (holding 20% of the shares) and Company C (holding 10% of the shares). Before the establishment of Company A, nine shareholders fully contributed 60 million yuan of registered capital through external parties, and immediately transferred the registered capital back to the external parties after its establishment. Afterwards, Company C entered bankruptcy liquidation proceedings, and 10% of the equity of Company A under its name was ruled by the court to belong to the buyer, Company D. After acquiring the equity, Company D filed a lawsuit with the Minhang District Court in Shanghai, demanding that Company B return its investment of 6 million yuan to Company A. The Minhang District Court in Shanghai ruled that only honest shareholders can claim that shareholders who have withdrawn their capital can return their capital, and rejected D Company's lawsuit request. D Company appealed and the Shanghai First Intermediate People's Court revised its judgment to support D Company's lawsuit request. Case excerpt from (2021) Hu 01 Min Zhong No. 14513.

The recent verdict of the "first nationwide competition case involving encyclopedia entry data" (hereinafter referred to as "this case") has attracted widespread attention in the industry. The case ended with BD Baike winning the lawsuit and ZJ Jump's HD Baike (referred to as "Yi Baike" in the judgment) being awarded a compensation of 8 million yuan, setting a benchmark for the legal protection of platform data collections.

On April 30, 2025, the "Private Economy Promotion Law" was officially released and implemented on May 20, 2025. The promulgation of this law has brought unprecedented development opportunities and guarantees for private enterprises, and injected strong impetus into the high-quality development of the private economy.

When humans first broke free from the constraints of gravity, flight became the ultimate romance engraved in their genes. In the tourism industry, low altitude tourism is restructuring the traditional sightseeing mode. Low altitude tourism, as an emerging form of tourism, provides unique viewing experiences through low altitude aircraft such as helicopters, hot air balloons, and gliders, but it also comes with certain risks. This article analyzes the responsibility of operators, tourists, coaches and other entities when tourists are injured during low altitude tourism using paragliders.

On April 30, 2025, the "Private Economy Promotion Law" was officially released and implemented on May 20, 2025. The promulgation of this law has brought unprecedented development opportunities and guarantees for private enterprises, and injected strong impetus into the high-quality development of the private economy.

We all know that the law does not protect those who sleep on their rights. In civil litigation, a statute of limitations system has been established to encourage and urge rights holders to actively exercise their rights. In administrative litigation, there is also a similar concept called the statute of limitations for filing a lawsuit. The statute of limitations is a proprietary term for administrative litigation, and the purpose of establishing a statute of limitations is to urge administrative counterparties to exercise their rights as soon as possible, improve the efficiency of administrative law enforcement, and maintain administrative management order.