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政府的新規定讓補教業哀鴻遍野,例如                            絲的「帶貨女王」薇婭逃漏稅,處以2億美元
              中國最大的補教業者新東方,營業收入就因                              (約新台幣58.6億元)的罰款,並突然關閉了
              此降低了80%,只好辭退6萬名員工,員工                             她的電子商務帳號和社群媒體帳號。
              遣散費、退還學費、教室的退租費,加起來                                   薇婭在微博上表示,「在自查和調查過
              總共高達30億美元。此外,公司為了遵守規                             程中,我發現自己確實在稅務上有違反稅收法

              定,還必須關閉國中小補教課程,該業務約                              律法規的行為,對此我深感愧疚,在此向公眾
              占總營收的50至60%。                                     道歉,」並稱,「我完全接受稅務部門依法對
                  新東方這種巨頭尚且如此,財力沒那                             我做出的相關處罰決定。」但她到底以怎樣
              麼雄厚的補習班更是紛紛倒閉。中國的市                               的方式逃了多少稅金,目前沒人知道。
              場研究機構「網經社」指出,新規定發布
              後,25家大型線上補習班結束營業,其中                              中國搬磚砸了自己的腳?
              包括中國歷史最悠久的巨人教育集團,以及                              以政治資本掌控經濟
              大型跨國公司華爾街英語(English  learning
              center)。                                              在這波行動中,被中共盯上的公司跟個

                  在讓補習業陷入凜冬之後,中國政府又                            人,都有幾個共通點:首先,他們所在的產
              開始打擊線上直播。中國在國內外有很多消                              業,中共幾乎沒有涉足經營。通常任何想在
              費品牌,主要的銷售仰賴業配直播,但2021                            中國飛黃騰達的人,都得在政府裡有正確的
              年12月,北京當局卻指控在中國擁有1億粉                             人脈,但無論是阿里巴巴、滴滴出行、新東




              at the wrong time. The private tutoring sector is a   party claims to want to alleviate stress on students and
              case in point. These businesses thrived because of   create a more egalitarian learning environment. On the

              strong market demand. China’s is a culture that prizes   other, the private tutoring industry had perhaps grown
              education. As of mid-2021, about 90% of Chinese   too powerful for Beijing’s liking.
              families paid for after-school tutoring. The industry was   The harsh new regulations have taken a heavy toll
              estimated to be worth US$150 billion.            on the industry. For instance, New Oriental, China’s
                  In July 2021, China’s state council announced   largest tutoring company, saw its operating income fall
              new rules banning for-profit companies from tutoring   by 80% after the new rules came into effect. To survive,
              in core curriculum subjects, and foreign investment in   New Oriental had to lay off 60,000 employees. It spent
              such companies. Under the new regulations, no new   US$3 billion in cash to cover payments to the personnel it
              licenses will be issued and all existing organizations   let go, refund tuitions and cancel teaching center leases.

              must register as non-profits.                    The company also had to shut down K-9 business to
                  The Chinese Communist Party’s reasons for the   comply with the rules. That business accounted for
              crackdown are not fully clear. On the one hand, the   about 50%-60% of New Oriental’s revenue.





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