As a member of the company's financial team, I am honored to participate in the professional training organized by the Taxpayer Club in Dalian, especially after listening to Mr. Chen Pingsheng's lecture on "Business and Tax Operation Practice in Equity Investment and Debt-to-Equity Swap", Benefit a lot. In general, in addition to learning professional knowledge, it also broadened my horizons, baptized my thoughts, and made me have a further understanding of financial work. This training allowed me to temporarily break away from my usual complicated and trivial work, to stop, to calm down, to strengthen theoretical study and practical thinking, and to have a deeper understanding of the essence of financial work.

The main content of this training revolves around the relationship between business and tax operations, that is, how to use business rules to solve tax problems. In daily financial work, it is difficult for us to link the two independent departments of business and tax. In Mr. Chen's explanation, I found that there is actually a very ingenious relationship between the two. In the process from establishment and registration to modification and cancellation, enterprises only need to read and understand some of the policies and rules in the industrial and commercial registration, and do according to different situations. Making the right and reasonable choices will save the company a lot in terms of tax.

The lectures were interspersed with numerous national tax policies and laws and regulations, which aroused my deep thinking. I think that if we want to do a good job in financial work, we still have to learn, and the first step in learning is to broaden our horizons, keep pace with the times, and master the latest policies and rules.

In learning, we must overcome the narrow vision and the inertia of thinking, improve the ability to study new situations and solve new problems, especially to learn and use the three types of vision. One is to learn to use the system vision. Just like many national tax policies mentioned by Mr. Chen in the training, we need to understand new knowledge as a whole and learn a systematic vision, then we have the ability to "look down", "bird's eye view" and grasp things as a whole. The second is to learn to use focused vision. This requires us to specifically study a certain thing or a certain detail of a thing. We can choose the policies closely related to our enterprise from many tax policies for in-depth research and analysis, find the key points that are beneficial to the enterprise, and learn to focus on the vision, we will have the ability to "point to face". The third is to learn to use the vision of leadership. The fundamental reason for the outstanding ability to understand the nature and laws of things for the sages of ancient and modern China and abroad lies not in having a lot of knowledge, but in having deep knowledge; not in how broad the existing vision is, but in having the awareness and ability to broaden one's own vision. That is to say, when you study a certain policy in depth, you should not only limit it to the surface, but independently explore the hidden meaning behind it, find a breakthrough point, and move closer to the direction that is beneficial to the enterprise. Only in this way can you truly broaden your horizons.

The above is my training experience. I will share these three perspectives with you today, hoping to help you in your future study.