China Extends some Income Tax Benefits till 2023 年终奖计税优惠政策将延续

China Extends some Income Tax Benefits till 2023

China will extend some favourable income tax policies to ease the burden for middle- and low-income groups, state media said on Wednesday, quoting a cabinet meeting chaired by Premier Li Keqiang.
The measure is expected to cut taxes by 110 billion yuan a year, the cabinet was quoted as saying.

China will further cut taxes and fees next year to support struggling businesses, the finance ministry said on Monday, echoing pledges from the annual Central Economic Work Conference held earlier this month, an agenda-setting meeting of the country's top leaders.


Preferential taxes on year-end bonuses will stay in place till the end of 2023, lower taxation on equity incentives will continue through 2022 and exemptions on some tax payments will be given to low income earners, according to a State Council statement released Wednesday. 

年终奖计税优惠政策将延续至2023年底预计1年减税1100亿元
12月29日召开的国务院常务会议，决定延续实施部分个人所得税优惠政策。会议明确了多项政策，将持续减轻个人所得税纳税人负担，缓解中低收入群体压力，预计一年可减税1100亿元。
会议决定，将全年一次性奖金不并入当月工资薪金所得、实施按月换算税率单独计税的政策，延续至2023年底。
北京国家会计学院财税政策与应用研究所所长李旭红表示，这一政策是一项优惠的计税方式，主要涉及年终奖类的全年一次性奖金，有利于缓解以工资薪金收入为主要来源的纳税人的税收负担。“年关将至，年终奖发放在即，延续此项优惠政策，利好广大‘工薪族’。”
此外，会议决定，继续对年收入不超过12万元且需补税或年度汇算补税额不超过400元的免予补税，政策延续至2023年底；将上市公司股权激励单独计税的政策，延续至2022年底。

Tang Dynasty saltworks discovered in Dongli District, Tianjin

Archaeologists have recently unearthed the ruins of a salt-making workshop dating back to the Tang Dynasty (618-907) as well as a large number of relics in Dongli District of Tianjin Municipality, the municipal cultural heritage protection center said Wednesday.
The salt-making workshop is located in the Junliangcheng site, where a large-scale rammed earth platform has also been discovered.
Pottery bowls dating back to the Tang Dynasty
The excavation of the site was launched in April 2021, and an area of 8,000 square meters has been excavated so far.

Ancient wells, pits, ovens and kilns for salt making and tracks of wheels have been found at the site.
"This is the first time that ancient salt-making ruins have been discovered in Tianjin. It is of great significance to the study of the development of the salt industry in northern China in ancient times," said Gan Caichao, a researcher at the center.

Household utensils such as pottery jars, pots and bowls, building parts including tiles and bricks, as well as copper coins and animal bones have also been found at the site.

Gan said the latest findings and other sites and tombs previously discovered at the Junliangcheng site offer valuable material for the study of the history of the Tianjin port. 
天津考古又有新发现：大规模唐代文化遗存在军粮城出土
在报市文物局批准、取得国家文物局颁发的考古执照后，2021年4月至今，天津市文化遗产保护中心在东丽区文化旅游和体育局的协助下对军粮城遗址开展了考古发掘工作，完成发掘面积8000平方米，发现一处唐代大型夯土台基和唐代制盐作坊区，清理出灰坑、灰沟、灶、井、窑、车辙等200余处遗迹，出土了一大批时代特征明显的唐代器物标本，主要有陶罐、陶盆、青釉碗（盏）、白釉碗（盏）、黑釉碗（盏）、三彩罐等生活器皿，板瓦、筒瓦、莲花纹瓦当以及大量小方砖和粗绳纹砖等建筑构件，此外还出土少量铜钱（开元通宝为主）、铜甲片、动物骨骼等标本。发现元明清时期灰坑、灰沟、灶、房基址20余处，出土大量陶罐、青花瓷碗、青釉碗、白釉碗、陶灯等生话用品和砖、瓦等建筑构件。
军粮城遗址位于天津市东丽区军粮城示范镇一期北部（原刘台新村），是土地整理项目考古勘探工作中发现的，遗址北部和东部临近袁家河，主体部分分布在原刘台村西南一个台地上，遗址区大部分被取土破坏，整体地势呈中北部高周围低。

Wuhan possibly not the origin of SAR-CoV-2 human infection

Researchers from China and the US released an article recently that supports twin-beginnings of COVID-19 in Asia and Europe, which further demonstrates that Wuhan, where the world's first COVID-19 outbreak was reported, is probably not where the SARS-CoV-2 first infected humans. 

During the spread of SARS-CoV-2, there have been multiple waves of replacement between strains, each of which having a distinct set of mutations. The first wave is a group of four mutations all belong to the amino acid change D614G. 

This D614G group, fixed at the start of the pandemic, is the foundation of all subsequent waves of strains. Curiously, the group is absent in early Asian samples but present (and likely common) in Europe from the beginning, according to the article. 

However, the European strains would have no time to evolve into the 4 DG mutations, had they come directly from the early Asian strain. Very likely, the European strain had acquired the highly adaptive DG mutations in the pre-pandemic Europe and had been spreading in parallel with the Asian strains, the article said. 

There was a period of two-way spread between Asia and Europe but, by May of 2020, the European strains had supplanted the Asian strains globally. This large-scale replacement of one set of mutations for another has since been replayed many times as COVID-19 progresses.

With the twin-beginnings, the place in China that takes the credit of being PL1 (or even PL0) is not even the one that dominates in the subsequent global spread; it is merely the first one to be out of the gate, read the article. 
The remaining issue is why the weaker strain in China was noticed earlier than the European strain. One simple explanation is the different R0 (basic reproduction number) values in different socio-behavioral settings in different regions (such as higher population density in urban markets of bigger cities). Moreover, early stage epidemics are highly stochastic even with the same R0 value, according to the article. 

The article was published in the Chinese journal National Science Review on December 11. Co-authors include researchers from the Sun Yat-sen University, Kunming Institute of Zoology under the Chinese Academy of Sciences and the University of Chicago. 

The place where SARS-CoV-2 originated is referred to PL0. It has been suggested that PL0 is not the same as PL1, the first place that reports the impending epidemic, as people in PL1 are not immuned to the virus, which demonstrated that they had not contacted the virus previously, Chung-I Wu, one of the co-authors and a professor from the University of Chicago and Sun Yat-sen University, said in an email to the Global Times on Thursday.

In one word, PL0 should be a place that provides the environment for the virus to gradually evolve from animals to humans in a long period. So far, there still lacks clear scientific proof and determined conclusion of the PL0 for SARS-CoV-2, according to Wu.

2019年秋季前，新冠病毒已分别在亚洲和欧洲缓慢传播 
来自中山大学、中国科学院昆明动物研究所、国家生物信息中心和芝加哥大学等国内外单位的研究人员发现，虽然亚洲的新冠病毒毒株最早引发人们对公共卫生的关注，但是在2019年秋季前，新冠病毒已经分别在亚洲和欧洲缓慢传播。两地新冠病毒竞争的结果是，到2020年4月，亚洲的毒株已经完全被欧洲毒株取代了。相关研究成果近日发表在《国家科学评论》。
关于病毒起源和疫情传播，要区分“病毒起源地”与“疫情暴发地”这两个不同的概念。任何生物的起源，无论是人、狗或被子植物，往往都有一个漫长的进化过程，生物特征会在这个过程中一步步形成。
病毒起源地应当是人迹稀少，动物宿主的栖息地，病毒得以在此处与其动物宿主展开“军备竞赛”。随后，病毒进化成熟后再扩散到没有免疫的人群。疫情暴发地，准确来讲与病毒起源地有所不同，原因是疫情暴发地里的人群对此种病毒没有免疫力，说明人群事先并没有接触过这种病毒。
简言之，病毒起源地必须有一定的条件让病毒在一个漫长的过程里，逐步从动物传播到人类。到目前为止，新冠病毒的原发地仍然没有清晰的科学证据和确定结论。
从人口健康的角度来看，真正重要的问题不是病毒的起源，而是疫情的扩散。病毒离开原发地之后开始传播，虽然初始时最受瞩目的是第一疫情区，也就是第一个正式报道疫情的地方，但病毒很可能从起源地入侵几个不同的地方，从而引发疫情。
过去研究焦点放在一株一株的病毒分析。因为毒株数量巨大，有几百万条序列，一条条来看很容易忽视初始的变化。这项研究把焦点放在对突变位点的研究上。突变位点的总数不到一百个，因此很容易掌握病毒早中晚期的演化。
研究人员发现，病毒的演化是一波波“突变群”的更迭取代。从2020年初到2021年底，新冠疫情至少有5波的“突变群”。每一波由一个带有新突变群的毒株引发。
2020年初的第一波“D614G突变群”非常特别，也是这项研究的关注点。这一突变群的4个突变（以下简称DG组突变）在人群传播之后，不但没有消失，反而成了整个疫情的奠基石。
更重要的是，疫情在2020年初刚开始时，DG组突变在欧洲已经是主要的毒株，2019年9月已经在意大利发现。2020年3月之前，DG组突变没在中国发现，在亚洲也极少见。
因此，新冠病毒早期分别在亚洲与欧洲两地独立传播。DG组突变在欧洲出现，进而扩散全球。在这之后，又有4波新的毒株传播，包括最近的德尔塔变异株，都是从DG组突变毒株持续进化而来的。在新冠病毒的流行演变过程中，变异毒株的取代更迭已经发生了多次，后续还有发生新的更替的可能。

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