Explanation of corporate income tax monthly (quarterly) prepayment tax returns
Shougang Tax Office
1. Background of the revision of the new corporate income tax quarterly prepayment tax return
2. Comparison of the new and old corporate income tax quarterly prepayment tax returns
3. Forward the main supplementary content of the "Notice of the State Administration of Taxation on Issuing the "Monthly (Quarterly) Prepayment Tax Return for Enterprise Income Tax of the People's Republic of China" and other reports (Guo Shui Han No. 44)
4. The new corporate income tax monthly (quarterly) prepayment tax return form emphasizes (clear) filling standards
5. Things taxpayers need to pay attention to when filing quarterly returns
6. Relevant requirements for new corporate income tax monthly (quarterly) prepayment tax returns
1. The background of the revision of the new corporate income tax quarterly prepayment tax return is to implement the "Enterprise Income Tax Law of the People's Republic of China" and its implementation regulations, and in accordance with the requirements for scientific and refined management of corporate income tax, the State Administration of Taxation will successively issue corporate income tax returns and instructions for filling in supporting the new corporate income tax law. Recently, a notice (Guo Shui Han [2008] No. 44) on the issuance of the "Monthly (Quarterly) Prepayment of Enterprise Income Tax Returns of the People's Republic of China" and other reports was issued, clarifying the format and preparation instructions of the monthly (quarterly) prepayment of enterprise income tax returns. Based on the actual situation, our bureau supplemented the quarterly return form and forwarded the above documents as Jingdi Tax Enterprise No. 37.
2. Comparison of the new and old corporate income tax quarterly prepayment tax returns
2. Comparison of the new and old corporate income tax quarterly prepayment tax returns
2. Comparison of the new and old corporate income tax quarterly prepayment tax returns
3. Forward the main supplementary content of the "Notice of the State Administration of Taxation on Issuing the "Monthly (Quarterly) Prepayment Tax Return for Enterprise Income Tax of the People's Republic of China" and other reports (Guo Shui Han No. 44)
(1) Supplement the format of the prepayment tax return form. The taxpayer's local tax computer code has been added to the header of the prepayment tax return, and three options have been added for consolidated tax payment: head office, branch office and independent tax payment.
(2) Clarify the items to be filled in the prepayment tax return form.
4. The new corporate income tax monthly (quarterly) prepayment tax return form emphasizes (clear) filling standards
(1) Monthly (quarterly) prepayment tax return form for corporate income tax of the People's Republic of China (Type A)
1. Scope of application:
This form is applicable to resident taxpayers who declare corporate income tax through audit collection and non-resident taxpayers who have established institutions in China when making monthly (quarterly) prepayment of corporate income tax.
(1) Monthly (quarterly) prepayment tax return form for corporate income tax of the People's Republic of China (Type A)
2. Fill in the header part
Fill in the three options of consolidated tax payment: head office, branch office and independent tax payment. Resident enterprises that establish business institutions without legal person status across provinces, autonomous regions, and municipalities directly under the Central Government in China and implement the consolidated tax payment method of "unified calculation, hierarchical management, local prepayment, consolidated liquidation, and fiscal adjustment" choose "consolidated tax payment – head office", and their business institutions without legal person qualifications choose "consolidated tax payment – branch offices". Taxpayers other than those listed above choose "independent tax payment".
(1) Monthly (quarterly) prepayment tax return form for corporate income tax of the People's Republic of China (Type A)
3. Requirements for filling in items in the table
Taxpayers who choose the "Consolidated Tax Payment – Head Office" option only need to fill in the "Cumulative Amount" column in lines 2 to 9 and lines 18 to 20 of this form.
Taxpayers who choose the "Consolidated Tax Payment – Branches" option only need to fill in the "Cumulative Amount" column in lines 21 and 22 of this form.
Taxpayers who choose the "independent tax payment" option only need to fill in the "accumulated amount" column in lines 2 to 9 of this form.
(1) Monthly (quarterly) prepayment tax return form for corporate income tax of the People's Republic of China (Type A)
4. Filling standards for relevant rows in the table
Line 5 "Tax rate": Calculate the amount of income tax payable according to the 25% tax rate stipulated in Article 4 of the "Enterprise Income Tax Law".
It should be noted that no matter what kind of preferential treatment the taxpayer enjoys, only 25% can be reported in this line. The relevant tax reduction and exemption preferential treatment enjoyed by the taxpayer is reflected in the "Amount of Income Tax Reduction and Exemption" in line 7 of this form.
Line 6 "Amount of income tax payable": Fill in the calculated amount of income tax payable for the current period. Row 6 = Row 4 × Row 5, and Row 6 ≥ 0.
Note: When "Total Profit" in line 4 of this table is ≤ 0, fill in "0" in this line.
(1) Monthly (quarterly) prepayment tax return form for corporate income tax of the People's Republic of China (Type A)
Line 7 "Amount of Income Tax Reduction and Reduction": Fill in the amount of income tax reduction or exemption actually enjoyed during the current period, including tax benefits during the transition period for tax reduction and exemption benefits, benefits for small and low-profit enterprises, benefits for high-tech enterprises, and other tax reduction and exemption benefits approved or registered by the tax authorities.
In order to facilitate taxpayers to enjoy relevant preferential treatment in a timely manner, avoid unnecessary conflicts caused by inconsistent understandings of preferential policies between the two parties, and also reduce the workload of final settlement and tax refund, several situations listed in the bank's reporting requirements are further explained:
Line 7 "Amount of income tax reduction or exemption"
(1) Tax preferences during the transitional period: The preferential policies during the transitional period specified in the Notice of the State Council on the Implementation of Transitional Preferential Policies for Enterprise Income Tax (Guofa No. 39) do not temporarily involve taxpayers under the jurisdiction of our bureau, so this situation will not happen at present.
(1) Monthly (quarterly) prepayment tax return form for corporate income tax of the People's Republic of China (Type A)
(1) Monthly (quarterly) prepayment tax return form for corporate income tax of the People's Republic of China (Type A)
Line 7 "Amount of income tax reduction or exemption"
(2) Preferential treatment for small enterprises: Article 28 of the "Enterprise Income Tax Law" clarifies that eligible small and low-profit enterprises are levied a reduced enterprise income tax rate of 20%. Article 92 Qualified small low-profit enterprises refer to enterprises that engage in non-restricted and prohibited industries by the state and meet the following conditions: industrial enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan; other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed 10 million yuan.
(1) Monthly (quarterly) prepayment tax return form for corporate income tax of the People's Republic of China (Type A)
Line 7 "Amount of income tax reduction or exemption"
(2) Small business discounts:
Verbally clarify the reporting requirements: When taxpayers make quarterly returns, only if the total cumulative profit (taxable income) is less than 300,000 yuan (including 300,000 yuan), they can choose to fill in the small enterprise discount (prepay corporate income tax at a reduced rate of 20%). Calculation method: When the "Total Profit" in row 4 of this table is greater than 0, the "Amount of Income Tax Reduction" = Total Accumulated Profit × (25%-20%). If the "Total Profit" in line 4 is less than or equal to 0, this line is 0.
(1) Monthly (quarterly) prepayment tax return form for corporate income tax of the People's Republic of China (Type A)
Line 7 "Amount of income tax reduction or exemption"
(3) Discounts for high-tech enterprises. Paragraph 2 of Article 28 of the "Enterprise Income Tax Law" stipulates that high-tech enterprises that need key support from the state are levied corporate income tax at a reduced rate of 15%. Article 93 of the "Regulations" clarifies that high-tech enterprises that need to be supported by the state refer to enterprises that possess core independent intellectual property rights and meet the following conditions:
(1) Monthly (quarterly) prepayment tax return form for corporate income tax of the People's Republic of China (Type A)
Line 7 "Amount of Income Tax Reduction":
(3) Discounts for high-tech enterprises. ①The products (services) fall within the scope of the "High-tech Fields Supported by the State";
②The proportion of research and development expenses to sales revenue shall not be lower than the prescribed proportion;
③The proportion of revenue from high-tech products (services) in the total revenue of the enterprise shall not be lower than the prescribed proportion;
④The proportion of scientific and technological personnel to the total number of employees of the enterprise shall not be lower than the prescribed proportion;
⑤Other conditions stipulated in the High-tech Enterprise Recognition and Management Measures.
The "High-tech Fields Supported by the State" and the management measures for the recognition of high-tech enterprises shall be formulated by the science and technology, finance, and taxation departments of the State Council in consultation with relevant departments of the State Council, and shall be promulgated and implemented after approval by the State Council.
(1) Monthly (quarterly) prepayment tax return form for corporate income tax of the People's Republic of China (Type A)
Line 7 "Amount of Income Tax Reduction":
(3) Discounts for high-tech enterprises.
Reporting standards: The General Administration issued the "Notice on Prepayment of Corporate Income Tax" (Guo Shui Fa No. 17), which clearly states: Enterprises that have obtained a high-tech enterprise preferential certificate before January 1, 2008, whether inside or outside the park, will temporarily pay corporate income tax at a rate of 25% before re-certification as a high-tech enterprise.
(1) Monthly (quarterly) prepayment tax return form for corporate income tax of the People's Republic of China (Type A)
Line 7 "Amount of Income Tax Reduction":
(4) Other tax exemptions and exemptions approved or registered by the tax authorities.
Verbally clear reporting standards: The preferential policies specified in the new laws and regulations. Before the Ministry of Finance and the State Administration of Taxation clarify specific management measures, this line will not be filled in when taxpayers make quarterly returns. Taxpayers that were approved by the local tax authorities to enjoy relevant corporate income tax preferential policies before January 1, 2008, but have not yet expired, will cease to implement the tax reduction and exemption policies if there is no new document to clarify that the tax exemption policies they enjoy will cease to be implemented. The taxpayer can calculate and fill in this line when filing quarterly returns.
(1) Monthly (quarterly) prepayment tax return form for corporate income tax of the People's Republic of China (Type A)
Line 8 "Actual amount of prepaid income tax": fill in the cumulative amount of prepaid corporate income tax.
It should be noted that the data in this row does not include the fourth quarter tax of the previous year prepaid by the enterprise this year, the tax paid (refunded) of the previous year this year, and the tax checked. That is to say, taxpayers only report the taxes actually paid during the reporting period of the current year.
(2) Monthly (quarterly) prepayment tax return form for corporate income tax of the People's Republic of China (Type B)
1. Scope of application:
This table is used by taxpayers who pay corporate income tax in accordance with the Approved Collection Management Measures (including the Approved Taxable Income Rate and Approved Tax Amount Collection Method) when reporting and paying corporate income tax on a monthly (quarterly) basis, including withholding agents designated by the tax authorities in accordance with the law.
(2) Monthly (quarterly) prepayment tax return form for corporate income tax of the People's Republic of China (Type B)
2. Requirements for filling in items in the table
All taxpayers who implement taxable income rate collection only need to fill in lines 1 to 3 and 11 to 15 of this form.
All taxpayers who implement fixed-amount collection only need to fill in lines 12 to 15 of this form.
(2) Monthly (quarterly) prepayment tax return form for corporate income tax of the People's Republic of China (Type B)
3. Filling standards for relevant rows in the table
Line 12 "Amount of income tax payable"
(1) The taxpayer who has determined the taxable income rate shall submit the calculation results:
For taxpayers whose taxable income rate is determined based on total income, the amount of income tax payable = "taxable income" in line 3 × "tax rate" in line 11
(2) For taxpayers who implement fixed-amount corporate income tax, the amount of income tax payable = unit tax amount approved by the tax authority × current quantity
(2) Monthly (quarterly) prepayment tax return form for corporate income tax of the People's Republic of China (Type B)
The reporting standards for "Amount of Income Tax Reduced and Reduced" in Line 13 and "Amount of Actual Prepaid Income Tax" in Line 14 are the same as lines 7 and 8 of the Monthly (Quarterly) Prepaid Tax Return for Enterprise Income Tax of the People's Republic of China (Type A).
(3) Enterprise income tax withholding report form of the People’s Republic of China
The new Enterprise Income Tax Law stipulates that if a non-resident enterprise does not establish an institution or place in China, or if it establishes an institution or place but the income obtained has no actual connection with the institution or place it establishes, the income tax payable on various income sources in China shall be withheld at source. Withholding at source is a collection method of corporate income tax, which uses the payer as the withholding agent. The practice of withholding tax on each payment of relevant income to a taxpayer.
For example, a Chinese company purchases a technology from another U.S. company. After the negotiation is successful, the U.S. company wants to export this technology to the Chinese company, and the Chinese company has to pay a franchise technology introduction fee. When the Chinese company pays this foreign exchange, it must withhold income tax on its behalf. This is withholding at source. The biggest advantage of implementing withholding at source is that it can effectively protect tax sources, ensure national fiscal revenue, prevent tax evasion, and simplify tax payment procedures.
(3) Enterprise income tax withholding report form of the People’s Republic of China
The Implementation Regulations of the New Tax Law stipulate that if a non-resident enterprise has not established an institution or place in China, or if it has established an institution or place but the income obtained has no actual connection with the institution or place, its various income sources in China will be levied a corporate income tax at a reduced rate of 10%.
(3) Enterprise income tax withholding report form of the People’s Republic of China
1. Scope of application:
This table is applicable to the withholding agent's report on the income tax withheld on the following income in accordance with the provisions of the "Enterprise Income Tax Law of the People's Republic of China" and its implementation regulations.
(1) If a non-resident enterprise does not establish an institution or place in China, it shall pay corporate income tax on its income derived from China.
(2) Although a non-resident enterprise has established an institution or place but the income obtained is not actually related to the institution or place established, it shall pay corporate income tax on its income sourced within China.
(3) Enterprise income tax withholding report form of the People’s Republic of China
2. Relevant requirements
(1) The withholding agent shall submit a copy of the contract or agreement to the competent tax authority for filing within 20 days after signing the contract or agreement, and handle relevant withholding procedures.
After signing a contract or agreement, if the payment amount stipulated in the contract or agreement changes, the change should be reported to the tax agency in writing within ten days after the change.
(3) Enterprise income tax withholding report form of the People’s Republic of China
2. Relevant requirements
(2) Declaration and payment of withheld taxes and time requirements for submission of this form. Article 40 of the "Enterprise Income Tax Law" stipulates: Each tax withheld by the withholding agent shall be paid to the state treasury within seven days from the date of withholding, and a corporate income tax withholding report form shall be submitted to the local tax authority.
(3) If the withholding agent is unable to submit this form within the prescribed time limit, he shall submit an application within the prescribed time limit. The period may be extended appropriately with the approval of the local tax agency.
(3) Enterprise income tax withholding report form of the People’s Republic of China
2. Relevant requirements
(4) If the withholding agent fails to pay the withheld tax to the state treasury within the prescribed time limit and fails to perform the withholding obligations stipulated in the tax law, he will be punished in accordance with the provisions of Articles 68 and 69 of the "Tax Collection Administration Law of the People's Republic of China" respectively (recover the unpaid tax from the taxpayer; impose a fine of not less than 50% and not more than three times of the undeducted tax on the withholding agent).
(3) Enterprise income tax withholding report form of the People’s Republic of China
3. Filling standards for relevant items in the table
"Income Items" column: Fill in income from transfer of property, income from equity investments such as dividends, interest income, income from rentals, income from royalties, and other income.
(3) Enterprise income tax withholding report form of the People’s Republic of China
"Taxable income" column: Article 19 of the "Enterprise Income Tax Law" stipulates that when a non-resident enterprise obtains income from transfer of property, dividends and other equity investment income, interest income, rental income, royalty income, and other income, its taxable income shall be calculated according to the following method: (1) Dividends, For income from equity investments such as dividends and income from interest, rent, and royalties, the taxable income shall be the full amount of the income; (2) For income from transfer of property, the taxable income shall be the balance after deducting the net value of the property from the full amount of the income; (3) For other income, the taxable income shall be calculated with reference to the methods specified in the previous two items.
(3) Enterprise income tax withholding report form of the People’s Republic of China
"Tax rate" column: Article 91 of the "Enterprise Income Tax Law Implementation Regulations" states that if a non-resident enterprise does not establish an institution or place in China, or if it establishes an institution or place but the income obtained has no actual connection with the institution or place where it is established, the enterprise income tax shall be levied at a reduced rate of 10% on its income sourced in China.
(4) Distribution table of consolidated corporate income tax branches of the People’s Republic of China
1. Scope of application:
This form is applicable to resident enterprises that establish business institutions without legal person status across provinces, autonomous regions, and municipalities in China and implement the consolidated tax payment method of "unified calculation, hierarchical management, local prepayment, summary liquidation, and fiscal adjustment". That is to say, the head office for consolidated tax payment shall fill in the report. When the branch declares, it must submit to the competent tax authority the "Enterprise Income Tax Distribution Form of the Branches of the People's Republic of China Consolidated Taxpayer" (copy), which is declared by the head office and stamped with the special acceptance seal of the competent tax authority.
(4) Distribution table of consolidated corporate income tax branches of the People’s Republic of China
1. Scope of application:
In order to solve the problem of corporate income tax distribution for consolidated tax-paying head offices and branch offices, the Ministry of Finance, the State Administration of Taxation, and the People's Bank of China recently issued the "Notice on Issuing Interim Measures for the Allocation and Budget Management of Corporate Income Tax for Head Offices and Branch Offices across Provinces and Municipalities" (Finance No. 10), which clarified the on-site prepayment method.
(4) Distribution table of consolidated corporate income tax branches of the People’s Republic of China
1. Scope of application:
Verbally clear reporting standards: Before the municipal bureau, the Municipal Finance Bureau, and the Municipal State Taxation Bureau implement specific measures for the implementation of the Financial Budget No. 10 document, the following standards will be adopted for the time being: For head office branches established only within the scope of our city, their non-independently accounted branches and head offices will be taxed together, and the head office will file the declaration. Only the monthly (quarterly) prepayment tax return form of the People's Republic of China Enterprise Income Tax (Category A) will be filed.
(4) Distribution table of consolidated corporate income tax branches of the People’s Republic of China
2. The reporting requirements for the relevant columns in the table
The calculation of the "distribution ratio" in the "Branch Information" section should be calculated in accordance with the calculation formula specified in the "Notice on Issuing Interim Measures for the Distribution and Budget Management of Enterprise Income Tax for Headquarters and Branches across Provinces and Municipalities" (Caiyu No. 10) of the Ministry of Finance, the State Administration of Taxation, and the People's Bank of China.
Pay attention to the relationship between tables:
The "Income Tax Amount Shared by Branches" in the "Head Office Information" row of this table should be equal to the cumulative amount of the "Income Tax Amount Shared by Branches" in line 20 of the "Monthly (Quarterly) Corporate Income Tax Return (Type A)".
5. Things taxpayers need to pay attention to when filing quarterly returns
(1) Taxpayers who use the current year's income to make up for losses in previous years should make up for the losses in the annual tax return. They cannot make up for the losses in previous years when making prepayment returns.
(2) The People's Republic of China Enterprise Income Tax Monthly (Quarterly) Prepayment Tax Return (Type A), the People's Republic of China Enterprise Income Tax Monthly (Quarterly) Prepayment Tax Return (Type B), and the People's Republic of China Enterprise Income Tax Summary Tax Branch Allocation Form. Taxpayers can declare online. The enterprise income tax withholding report form of the People's Republic of China can be downloaded and filled out by taxpayers from the "Download Center" on the tax861.gov homepage.
5. Things taxpayers need to pay attention to when filing quarterly returns
(3) The People's Republic of China Enterprise Income Tax Withholding Report Form and the People's Republic of China Enterprise Income Tax Summary Tax Branch Allocation Form have not yet been printed by the Municipal Bureau. When taxpayers need it, they can download and fill it out from the "Download Center" on the main page of tax861.gov.
(4) The enterprise income tax withholding report form of the People's Republic of China has not been system developed. When the withholding agent has a withholding obligation, it only fills in the newspaper report form and submits it to the tax authorities in accordance with regulations.
6. Relevant requirements for monthly (quarterly) corporate income tax prepayment returns
(1) Relevant requirements for taxpayers to fill in and submit reports
1. Filling in requirements:
The declaration form must be completed in duplicate, one copy shall be kept by the taxpayer and one copy shall be kept by the competent tax office.
2. Time requirements for filing monthly (quarterly) corporate income tax prepayment returns
(1) "The People's Republic of China Enterprise Income Tax Monthly (Quarterly) Prepayment Tax Return (Type A)", "The People's Republic of China Enterprise Income Tax Summary Tax Branch Allocation Form"
6. Relevant requirements for monthly (quarterly) corporate income tax prepayment returns
(1) Relevant requirements for taxpayers to fill in and submit reports
(1) "The People's Republic of China Enterprise Income Tax Monthly (Quarterly) Prepayment Tax Return (Type A)", "The People's Republic of China Enterprise Income Tax Summary Tax Branch Allocation Form"
Taxpayers who "pay corporate income tax independently" and adopt the online declaration method shall submit the "Monthly (Quarterly) Prepayment of Corporate Income Tax Return (Category A)" to the tax authorities in one go before the end of May of the following year; those who declare corporate income tax in other ways shall submit the "Monthly (Quarterly) Prepayment of Corporate Income Tax Return (Category A)" to the tax authorities within 15 days after the end of each quarter.
6. Relevant requirements for monthly (quarterly) corporate income tax prepayment returns
(1) Relevant requirements for taxpayers to fill in and submit reports
(1) "The People's Republic of China Enterprise Income Tax Monthly (Quarterly) Prepayment Tax Return (Type A)", "The People's Republic of China Enterprise Income Tax Summary Tax Branch Allocation Form"
"The head office that collects corporate income tax payments", regardless of the reporting method adopted, shall submit the "Corporate Income Tax Monthly (Quarterly) Prepayment Tax Return (Type A)" and the "Corporate Income Tax Consolidated Tax Branch Allocation Form" to the tax authorities within 10 days after the end of each quarter.
6. Relevant requirements for monthly (quarterly) corporate income tax prepayment returns
(1) Relevant requirements for taxpayers to fill in and submit reports
(1) "The People's Republic of China Enterprise Income Tax Monthly (Quarterly) Prepayment Tax Return (Type A)", "The People's Republic of China Enterprise Income Tax Summary Tax Branch Allocation Form"
"Branches that collectively pay corporate income tax", regardless of the reporting method adopted, must submit the branch's "Corporate Income Tax Monthly (Quarterly) Prepayment Tax Return (Category A)" and the "Corporate Income Tax Consolidated Taxpayer Branch Allocation Form" (copy) stamped with the special acceptance seal of the competent tax agency after the declaration by the head office to the tax authorities within 15 days after the end of each quarter.
6. Relevant requirements for monthly (quarterly) corporate income tax prepayment returns
(1) Relevant requirements for taxpayers to fill in and submit reports
(2) Monthly (quarterly) prepayment tax return form for corporate income tax of the People's Republic of China (Type B)
If the online declaration method is adopted, the "Corporate Income Tax Monthly (Quarterly) Prepayment Tax Return (Category B)" for the previous year shall be submitted to the tax authorities in one go before the end of May of the following year; if corporate income tax is declared by other methods, the "Corporate Income Tax Monthly (Quarterly) Prepayment Tax Return (Type B)" shall be submitted to the tax authorities within 15 days after the end of each quarter.
6. Relevant requirements for monthly (quarterly) corporate income tax prepayment returns
(3) Usage time of new corporate income tax monthly (quarterly) prepayment tax returns
Taxpayers will start using the new corporate income tax monthly (quarterly) prepayment tax return form from the first quarter of 2008.
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