Hi everyone. I’m Stephanie LI.
大家好，我是主持人李莹亮。
Coming up on today’s program.
重点提要
Top live-streamer Viya “disappears” on every online platform after receiving huge fines for dodging taxes;
China Mobile is set to list as the biggest IPO in Shanghai on Wednesday.
Here’s what you need to know about China in the past 24 hours
中国经济要闻
China's “queen of online sales” went offline within 6 hours last night since authorities announced that she has been fined a flabbergasting 1.34 billion yuan for tax evasion, in the country’s latest step to regulate the booming live-streaming e-commerce industry.
Taxation authority in Hangzhou, East China's Zhejiang Province, announced on Monday that online influencer Huang Wei, better known as Viya, was fined 1.34 billion yuan for dodging taxes. This is the largest fine ever imposed on a live-streamer.
As a result, her scheduled live-streaming last night was cancelled, and soon after her official accounts on Weibo, Taobao Live and short-video platforms Douyin and Kuaishou were all found banned.
Authorities said Viya evaded a total of 643 million yuan in taxes and 60 million yuan of other underpayments between 2019 and 2020 by concealing her personal income along with other false tax declarations.
The e-commerce live-streamer, who has more than 18 million followers on Weibo and over 80 million followers on Taobao, has since apologised, saying that she “fully accepts the decision of the tax department in accordance with the law, and will actively raise funds to complete the payment within the specified time.”
Viya’s case has a striking resemblance to two other internet influencers who were together fined nearly 100 million yuan for tax evasion last month. Their live-streaming services have since closed.
More than 1,000 live-streamers have carried out internal audits and made overdue tax payments after the country urged them to correct their mistake in September. Li Jiaqi, who rose to fame by selling lipstick on Taobao, responded on the matter saying that ""we operate honestly, live broadcast our duties, and all operations in the company are normal.”
Viya's meteoric rise to fame has been powered by the dizzying growth of China's e-commerce sector - many aspects of which have come under regulatory scrutiny. Before the broad crackdown, tax evasion had already sunk the career of several well-known figures in the entertainment industry.
Market observers said that the case is a benchmark that will promote the healthy and sustainable development of the industry with stronger supervision, and it proves that no one can cross the legal line, no matter what industry they are in.
昨晚至今，“直播一姐”薇娅偷逃税被罚13.4亿的消息持续占据热搜榜首位，连带另一位头部主播“口红一哥”李佳琦也被捎上了热搜第二。
12月20日，浙江省杭州市税务部门公布了对网络主播黄薇（网名：薇娅）偷逃税案件的处理情况。经查，其在2019年至2020年期间，通过隐匿个人收入、虚构业务转换收入性质虚假申报等方式偷逃税款6.43亿元，其他少缴税款0.6亿元。按照相关法律法规，税务部门对薇娅追缴税款、加收滞纳金并处罚款，共计13.41亿元。
同时，据杭州市税务局稽查局有关负责人透露，税务部门分析发现部分网络主播存在一定涉税风险，及时开展了风险核查，提示辅导相关网络主播依法纳税。在规范网络直播行业税收秩序过程中，税务部门始终秉持着宽严相济的态度，在税务总局发布的上述通知中明确指出，对2021年底前能够主动报告并及时纠正涉税问题的，可以依法从轻、减轻或者免予处罚。据悉，已有上千人主动自查补缴税款。
随即，薇娅在社交平台上公开道歉，表示“完全接受税务部门依法对我做出的相关处罚决定，并将积极筹措资金在规定时间内完成补缴税款、滞纳金和罚款。”
据报道，薇娅原定周一当晚的淘宝直播取消，至周一晚上，薇娅在微博、淘宝直播、抖音、快手等平台的账号已悉数被封。
作为与薇娅并肩的李佳琦，昨晚他的动向也备受关注，其所属公司美腕网络科技有限公司相关负责人接受采访称：“我们老老实实经营，本本分分直播，美腕一切经营正常。”罗永浩公司也回应称：“我们没有问题。”
早在一个月前，雪梨、林珊珊两名主播就因涉嫌偷逃税被罚数千万，表明了税务部门正持续加强对网络直播行业从业人员的税收监管。
财税、法律界专家学者认为，税务部门作出的处理处罚决定体现了税法权威和公平公正，再次警示网络主播从业人员，网络直播非“法外之地”，要自觉依法纳税，承担与其收入和地位相匹配的社会责任。
Greater Bay Area, Greater Future
新使命，大未来
The Macao SAR on Monday held a flag-raising ceremony and a reception to mark the 22nd anniversary of Macao's return to the motherland and the establishment of the Macao SAR. Ho Iat Seng, Macao’s chief executive, said the city will continue to build and complete legal systems and enforcement mechanisms safeguarding national security so as to ensure its long-term prosperity and stability.
12月20日是澳门回归祖国22周年的日子。20日上午，澳门特别行政区政府在金莲花广场举行升旗仪式，随后在中葡综合体举行招待酒会。行政长官贺一诚致辞时表示，澳门特区将持续建立健全维护国家安全的法律制度和执行机制，确保澳门长期繁荣稳定；同时，以广大居民利益为依归，将特区各项建设事业不断推向前进。
Update on COVID-19
疫情简报
The Chinese mainland reported 57 new local cases yesterday, including 43 in Shannxi, 8 in Zhejiang, and 6 in Guangdong province.
全国昨日新增本土病例57例（陕西43例，其中西安市42例、咸阳市1例；浙江8例，均在绍兴市；广东6例，均在东莞市）。
Next on industry and company news
产经消息及公司新闻
China Mobile, the world's largest mobile network operator by number of subscribers, said it plans to raise as much as 56 billion yuan in a Shanghai public offering, surpassing state-owned rival China Telecom’s 48 billion yuan listing to become the A-share market's biggest IPO in the past 10 years. The company plans to sell up to 845 million shares at 57.58 yuan apiece.
A股十年最大IPO：12月20日深夜，中国移动披露了其IPO发行价格为57.58元/股，以此计算募集资金规模将达到560亿元。此举超过中国电信的479.04亿元的融资规模，成为自2010年6月农业银行IPO后A股最大的新股融资规模。
ByteDance rank first by value among global unicorns, or privately owned startup companies worth more than $1 billion, according to the Global Unicorn Index 2021 compiled by the Hurun Research Institute. The TikTok owner’s value climbed to nearly 2.3 trillion yuan this year, beating fintech giant Ant Group’s value of 1 trillion yuan.
字节跳动跃升独角兽榜首：12月20日上午，胡润百富与广州市商务局、广州市黄埔区联合发布《2021全球独角兽榜》，列出了全球成立于2000年之后，价值10亿美元以上的非上市公司。其中，抖音母公司字节跳动估值增长1.73万亿元，达到2.25万亿元，超过蚂蚁集团成为全球最大独角兽。
The average female life expectancy in China has exceeded 80 years, according to the National Bureau of Statistics (NBS) on Tuesday. It ranks 62 in 184 countries, according to the United Nations, four years longer than the average level of the world.
中国女性平均寿命超80：国家统计局21日发布《中国妇女发展纲要（2011—2020年）》终期统计监测报告，女性平均预期寿命突破80岁。据联合国《世界人口展望》测算结果，2020年，我国女性的人均预期寿命水平在184个国家中位列第62位，比世界女性平均水平高4岁。
Switching gears to the financial sector
金融市场要闻
The People's Bank of China and the China Banking and Insurance Regulatory Commission recently issued a notice, urging large private and state-owned property companies to acquire real estate projects from troubled developers to reduce risks that mounting debt piles will destabilise the economy.
鼓励并购出险房企的优质项目：近日，央行、银保监会联合发布《关于做好重点房地产企业风险处置项目并购金融服务的通知》，并且会同国资委召集部分民营、国有房地产企业和主要商业银行召开座谈会，鼓励优质企业按照市场化原则加大房地产项目兼并收购，鼓励金融机构提供兼并收购的金融服务，助力化解风险、促进行业出清。
Wrapping up with a quick look at the stock market
最后来看股市收盘情况
Chinese stocks rebounded on Tuesday with real estate stocks leading the gains. The Shanghai Composite gained 0.88 percent, and the Shenzhen Component closed 0.82 percent higher. The Hang Seng Index rose 1 percent, as the TECH Index jumped more than 2 percent.
周二A股回涨，地产股全面爆发，批量涨停。沪指涨0.88%，深成指涨0.82%。港股恒生指数反弹1%，科技股集体回暖，恒生科技指数涨2.08%。
Biz Word of the Day
财经词汇划重点
Mergers and acquisitions (M&A) is a general term that describes the consolidation of companies or assets through various types of financial transactions, including mergers, acquisitions, consolidations, tender offers, purchase of assets, and management acquisitions.
兼并收购，是在企业控制权运动过程中，各权利主体依据企业产权作出的制度安排而进行的一种权利让渡行为。在并购过程中，某一或某一部分权利主体通过出让所拥有的对企业的控制权而获得相应的受益，另一个部分权利主体则通过付出一定代价而获取这部分控制权。
（欢迎大家提供意见和反馈，请联系主播李莹亮：liyl@21jingji.com）
Executive Editor: Sonia YU
Editor: LI Yanxia
Host: Stephanie LI
Writer: Stephanie LI, ZHANG Ran
Producer: XIANG Xiufang
Sound Editor: ZHANG Ran, Andy YUAN
Graphic Designer: ZHENG Wenjing, LIAO Wanni
Co-produced by 21st Century Business Herald Dept. of Overseas News & SFC Audio/Video Dept.
Presented by SFC
编委: 于晓娜
策划、编辑：李艳霞
播音：李莹亮
撰稿：李莹亮、张然
监制：向秀芳
音频制作：张然、袁思杰
设计：郑文静、廖苑妮
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