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China

Did the German Embassy in China ban a Buddhist religious symbol?

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A claim has been repeatedly shared among Chinese-language social media users that the German Embassy in Beijing has “insulted” Chinese citizens by “banning” the use of the Buddhist religious symbol, also known as a swastika, on one of its social media posts. 

However, the claim is false. Germany’s foreign ministry told AFCL that its post was to condemn some online users who inappropriately used the symbol to glorify the Nazi regime – which used the symbol – or combined it with the Israeli flag. 

The swastika is an ancient symbol that has been used in many different cultures, not just as a symbol for Buddhism. 

The claim was shared here on Weibo, China’s popular social media platform, on Oct. 25.

“Germany insulted Chinese online users with its official Weibo post. It banned the manja [the swastika]. The German Embassy must apologize!” reads the claim in part. 

A number of Chinese internet personalities and legal bloggers later derided the embassy’s announcement as inappropriate for using foul language and mistaken in its use of the upright version of the swastika, insisting that Buddhist uses of the symbol were always upright, while Nazi was always tilted. 

German expressions of support for Israel following the outbreak of the Israel-Hamas war has caused Chinese netizens to leave disparaging comments on the German Embassy official social media accounts, including pictures of an Israeli flag combined with a swastika.

In response, the German Embassy in China urged Chinese online users on Oct. 24 to avoid glorifying Nazism, posting an image of the Swastika with a red cross mark on it. 

The German Embassy in Beijing posted a message on Weibo asking netizens to stop glorifying Nazism or using swastikas in their comments. (Screenshot/German Embassy in China’s official Weibo)

The identical claim was shared in other Chinese social media posts that also claimed that the photo released by the German Embassy shows an upright swastika, which solely symbolizes Buddhism, unlike the tilted swastika used by the Nazis.

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Several influential users on Weibo claimed that the upright swastika posted by the German Embassy in Beijing was not used by the Nazis and exclusively employed as a Buddhist religious symbol. (Screenshot/Weibo)

However, the claim is false. 

The swastika

The swastika is an ancient symbol that has been used in many different cultures going back at least 5,000 years. To this day, it is a sacred symbol in Hinduism, Buddhism, Jainism and Odinism. 

The symbol took on a variety of meanings throughout history before being chosen by Adolf Hitler as a symbol of National Socialism. 

While this was the most infamous appropriation of the symbol, the swastika was also used on the flags of many other radical far-right political parties from the early 20th century. 

It is true that most Nazi flags feature tilted swastikas, but historical photos of others such as the personal standard of Hitler and the flag used by his personal bodyguards clearly show the symbol in an upright position. 

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Hitler’s personal standard featured an upright swastika. (Screenshot/CRW Flags)

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Historical photos also document several Nazi flags featuring upright swastikas. (Screenshot/Alamy)

‘Not a ban for Chinese online users’

Keyword searches found no official statements or credible reports to show that the German Embassy banned Chinese online users from using the swastika.

Use of the swastika in Germany, regardless of its position, is prohibited by law due to its use by the Nazis and its clear anti-Semitic connotations, according to a spokesperson for Germany’s Federal Foreign Office.

The spokesperson told AFCL that its Weibo post was designed to “condemn posts by some users who inappropriately used this symbol to glorify the Nazi regime or combined it with the Israeli flag.”

Translated by Shen Ke. Edited by Taejun Kang and Malcolm Foster. 

Asia Fact Check Lab (AFCL) is a branch of RFA established to counter disinformation in today’s complex media environment. Our journalists publish both daily and special reports that aim to sharpen and deepen our readers’ understanding of public issues.

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China Provides Tax Incentives on Special Equipment for Green and Digital Development

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China has introduced a new tax incentive for companies investing in digital and smart upgrades of special equipment to encourage environmental protection and safe production. Companies can enjoy a 10 percent deduction from their corporate income tax payable. Eligibility and requirements are outlined by the Ministry of Finance and State Tax Administration.


A new China tax incentive aims to encourage companies to invest in digital and smart upgrades of special equipment. Companies upgrading certain equipment that aids environmental protection and safe production can enjoy a deduction of the investment at a rate of 10 percent from their corporate income tax payable. We explain the requirements of the new tax incentive.

China’s Ministry of Finance (MOF) and State Tax Administration (STA) have issued a new preferential corporate income tax (CIT) incentive for companies investing in digital and intelligent transformations of certain types of equipment. To be eligible for the incentive, companies must invest in the digital and intelligent transformation of equipment related to energy and water conservation, environmental protection, and safe production.

The new tax incentive aligns with a State Council Action Plan, released in March 2024, which aims to accelerate the renewal of large-scale equipment and consumer goods, promoting high-quality development and driving investment and consumption for long-term benefits.

If the annual CIT payable is insufficient for the offset, it can be carried forward to future years for up to five years.

The CIT payable refers to the balance after multiplying the annual taxable income by the applicable tax rate and deducting the tax reductions and exemptions according to China’s CIT Law and relevant preferential policies.

Note that companies enjoying the tax incentives must use the transformed equipment themselves. If the equipment is transferred or leased within five tax years after the transformation is completed, the incentives must stop from the month the equipment is no longer in use, and the previously offset CIT must be repaid.

The “special equipment” eligible for the preferential tax treatment covers equipment purchased and used by companies listed in the Catalog of Special Equipment for Safe Production for Corporate Income Tax Incentives (2018 Edition) and the Catalog of Special Equipment for Energy Saving, Water Conservation, and Environmental Protection for Corporate Income Tax Incentives (2017 Edition).

This article is republished from China Briefing. Read the rest of the original article.

China Briefing is written and produced by Dezan Shira & Associates. The practice assists foreign investors into China and has done since 1992 through offices in Beijing, Tianjin, Dalian, Qingdao, Shanghai, Hangzhou, Ningbo, Suzhou, Guangzhou, Dongguan, Zhongshan, Shenzhen, and Hong Kong. Please contact the firm for assistance in China at china@dezshira.com.

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Revealing the Encouraged Industries of Hainan in 2024: Unlocking Opportunities

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The 2024 Hainan Encouraged Catalogue, issued by the NDRC, MOF, and STA, aims to boost industries in the Hainan Free Trade Port. It prioritizes sectors like tourism, modern services, and high technologies, offering incentives for foreign investment and market access expansion since 2020. The Catalogue includes 176 entries across 14 categories, with 33 new additions focusing on cultural tourism, new energy, medicine and health, aviation, aerospace, and environmental protection.


The National Development and Reform Commission (NDRC), in collaboration with the Ministry of Finance (MOF) and the State Taxation Administration (STA), has issued the Catalogue of Industries Encouraged to Develop in Hainan Free Trade Port (2024 Version), hereinafter referred to as the “2024 Hainan Encouraged Catalogue.” The updated Catalogue took effect on March 1, 2024, replacing the previous 2020 Edition.

Beyond the industries already addressed in existing national catalogues, the new entries in the 2024 Hainan Encouraged Catalogue are based on practical implementation experiences and the specific needs within Hainan, prioritizing sectors such as tourism, modern services, and high technologies.

The Hainan FTP has been providing incentives to draw investors to invest and establish businesses in the region, especially foreign investment. Alongside a phased approach to opening the capital account and facilitating free capital movement, Hainan has significantly expanded market access for foreign enterprises since 2020, particularly in sectors such as telecommunications, tourism, and education.

The Hainan Encouraged Catalogue comprises two main sections:

Similar to the approach adopted by the western regions, foreign-invested enterprises (FIEs) should always implement their production or operations in accordance with the Catalogue of Encouraged Industries for Foreign Investment.

On top of the industries already addressed in existing national catalogues, the 2024 Hainan Encouraged Catalogue encompasses 14 distinct categories and a total of 176 entries especially encouraged in the region, including 33 new additions compared to the 2020 Edition. These new entries predominantly span cultural tourism, new energy, medicine and health, aviation and aerospace, and ecological and environmental protection, among others.

This article is republished from China Briefing. Read the rest of the original article.

China Briefing is written and produced by Dezan Shira & Associates. The practice assists foreign investors into China and has done since 1992 through offices in Beijing, Tianjin, Dalian, Qingdao, Shanghai, Hangzhou, Ningbo, Suzhou, Guangzhou, Dongguan, Zhongshan, Shenzhen, and Hong Kong. Please contact the firm for assistance in China at china@dezshira.com.

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Key Guidelines for Companies in Compliance Audits for Personal Information Protection Standards

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China’s standards authority has released draft standards for personal information protection compliance audits, potentially making them mandatory for companies in 2023. The audits will require companies to undergo annual or biennial checks based on the number of people’s information they handle. The draft standards outline the audit process and requirements, seeking public feedback until September 11, 2024.


China’s standards authority has released draft standards for conducting personal information protection compliance audits. Regular compliance audits to ensure compliance with personal information protection regulations may become a requirement for companies in China under draft measures released in 2023. We explain the audit processes and requirements proposed in the draft standards.

The Standardization Administration of China (SAC) has released a set of draft standards for conducting personal information (PI) protection compliance audits. Under draft measures released by the Cyberspace Administration of China (CAC) in August 2023, companies that process the PI of people in China are required to undergo regular compliance audits.

Specifically, companies that process the PI of over one million people must undergo a compliance audit at least once a year, while companies that process the PI of under one million people must carry out an audit at least once every two years. 

While the draft measures stipulate the obligations of the auditing body and the audit scope, the draft standards outline the specific audit process, including evidence management and permissions of the audit organization, as well as the professional and ethical requirements of auditors. 

The Secretariat of the National Cybersecurity Standardization Technical Committee is soliciting public feedback on the draft standards until September 11, 2024. Public comment on the draft measures released in August last year closed on September 2, 2023, but no updated document has yet been released. 

The draft standards outline five stages of the PI protection compliance audit: audit preparation, implementation, reporting, problem rectification, and archiving management. 

Auditors are required to accurately document identified security issues in the audit working papers, ensuring that the records are comprehensive, clear, and conclusive, reflecting the audit plan and its execution, as well as all relevant findings and recommendations. 

This article is republished from China Briefing. Read the rest of the original article.

China Briefing is written and produced by Dezan Shira & Associates. The practice assists foreign investors into China and has done since 1992 through offices in Beijing, Tianjin, Dalian, Qingdao, Shanghai, Hangzhou, Ningbo, Suzhou, Guangzhou, Dongguan, Zhongshan, Shenzhen, and Hong Kong. Please contact the firm for assistance in China at china@dezshira.com.

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