Taking the "220 Million Yuan Lottery Tax Exemption Incident" as a starting point, this paper examines the lottery tax exemption policy under the Individual Income Tax Law from the perspective of social equity. It finds that the previous vague definition of "one-time winning income" enabled tax avoidance through decentralized betting, violating tax fairness. The new policy redefines this concept, effectively closing the loophole, yet further refinement is needed. This paper proposes optimizing the tax mechanism by exploring progressive rates, strengthening supervision over large winnings, elevating the legislative level, and dynamically adjusting the exemption threshold, so as to balance lottery market vitality and tax justice. The study provides theoretical and practical references for improving incidental income taxation and promoting the healthy development of the lottery industry.
The crime of virtual currency, which takes virtual currency as its object or tool, has the characteristics of strong technical dependence, complex form and hidden evidence connection in criminal evidence, which brings new challenges to the collection and examination of electronic data evidence in criminal proceedings. Adopting measures such as chain tracking and multi-department coordination to deal with the difficulty in collecting electronic data of virtual currency crimes; At the same time, a multi-level review rule has been established to strengthen the review ability of the key points of electronic data evidence ability, so as to accurately grasp the electronic data in the virtual currency crime, which is expected to be beneficial to the criminal judicial regulation of the virtual currency crime.
Trade secret protection requires information to be not generally known but allows legitimate acquisition. Yet data deeply integrated with the Internet faces difficulties in establishing secrecy due to the complexity of interacting entities. With the synergistic advancement of AI density laws and Moore’s Law, edge intelligence has seen explosive growth in scenarios such as intelligent cockpits and AI smartphones. Its core features—open‑source deployment and distributed computing—exacerbate specific risks, including leakage of data trade secret parameters and blurred boundary definitions. China’s current legal framework, regarding rights determination, rule application, and governance mechanisms, inadequately addresses the dual scenario characteristics of open‑source license constraints, edge‑computing limitations, and ecosystem‑sharing orientations, leading to a growing adaptability crisis. In response, there is an urgent need to optimise scenario‑based determination standards, establish a tiered protection and flexible exemption framework compatible with open‑source ecosystems, and develop a technology‑adaptive multi‑dimensional collaborative governance mechanism. This aims to provide a viable pathway for adapting intellectual property rule‑of‑law frameworks to emerging technologies in the digital economy era.
