2023, Wed



During this year’s May Day holiday, #Mount Everest is still congested at 2am# topped the trending list. Although the description may be exaggerated, the long queues of climbers waiting to ascend Mount Everest have still gathered curiosity and emotions among the public.


This year marks the 70th anniversary of the first human ascent of Mount Everest, and it has been 20 years since Chinese mountaineers began climbing the mountain. May is the start of the annual climbing season for Mount Everest, and an increasing number of people are attempting to climb the mountain every year. This endeavor is not only a physical fitness challenge, it’s also become an industry.
At the beginning of the mountaineering season, Sherpa porters start to go to Everest Base Camp at an altitude of 5,300 meters to deliver supplies for climbers. At the same time, they clean up the gravel and ice on the platform of the base camp before the arrival of customers, so as to facilitate the construction of camps and tents.



In addition, Sherpas have to be responsible for everything climbers need – including building toilets and shelters for eating.


After the client reaches the base camp, the Sherpas will take the client for about 20 days of adaptive training, and also pave the way to the summit.‍


Sherpas are renowned for their ability to carry huge loads on behalf of Western climbing teams.
Paving the road before climbing to the summit is not an easy task – it’s more like a battle squad in a war. Paving the road involves solving dangers for the main force in advance, building bridges when encountering pits, laying safety ropes, and looking for all risks in advance.


Sherpa, shown after scaling Everest for the 23rd time, completed a record 24th climb.
Next, let’s look at the conditions of each section. This mountaineer can climb up to 2 times during their stay, while the Sherpa may have to do the same ascent 20-30 times. 



On the summit of Mount Everest, the Sherpas have sacrificed so much, but why should they bear it?


Most Sherpas have no other livelihood activities, and mountaineering is the most profitable activity in the region. At the same time, mountaineering is also an important part of Nepal’s economy. Mountaineering companies hope to charge guests who want to climb to the top $100,000, while Sherpa guides only earn $5,000 for a two-month expedition, but this is already a remote area and that payment is ten times the average annual salary. Many Sherpas who climbed the mountain said: “I climbed the mountain so that my children would not have to climb the mountain in the future.” It is great to climb the peak bravely for the sake of dreams, but its more noble to live it with all your might.


However, the New York Times cited data from the Himalayan Database showing that from 1905 to the spring of 2022, 315 climbers died on Mount Everest, nearly one-third of whom were Sherpas. They need to be recognized for their heroic work and sacrifices. ‍‍‍‍‍‍‍‍‍‍‍‍‍

但是《纽约时报》援引Himalayan Database的数据显示,从 1905 年到 2022 年春季有315名攀登者葬身珠峰,其中近三分之一是夏尔巴协作。获得同等的荣誉。同样是攀登珠峰。让我们不得不佩服。

Photo resource from

0 View Comments

2023, Sat





Are you a true meat connoisseur? If so, let’s dive into the world of dry-aged beef! Dry-aged beef is a culinary gem known for its exceptional flavor and tenderness. But what exactly is it? Well, it’s a process where high-quality cuts of beef, such as the prime rib or the majestic tomahawk, are carefully stored in a controlled environment for an extended period, allowing natural enzymes to break down the muscle fibers, resulting in enhanced flavor and texture.



Now, let’s talk about the mouthwatering benefits. Flavor enhancement is at the forefront of dry-aged beef. As the beef ages, it develops rich and complex flavors, taking on a nutty, earthy, and sometimes even slightly sweet profile. It’s an experience that tantalizes the taste buds and leaves you wanting more.



But hold on a second—let’s address some common misconceptions. You might have heard concerns about mold and surface trimming. While it’s true that mold can form on the exterior, fear not! The mold is part of the natural aging process and is removed by skillful trimming, revealing the perfectly aged meat beneath.



When it comes to culinary uses, dry-aged beef shines in various cooking methods. Whether you choose to sear it on a hot grill, roast it in the oven, or indulge in a juicy steak, the result is sure to be sublime. So why wait? Shop online on our platform to buy the finest dry-aged beef and embark on a culinary adventure that will elevate your dining experiences to new heights. Get ready to savor the succulence and flavor that only dry-aged beef can deliver!

Source: Swiss Butchery


0 View Comments

2023, Sat




Recently, we‘’ve heard so many people talking and dreaming about summiting Mount Everest. While many people are applauding the heroes who climbed to the top of the mountain, how many people know about the Sherpas who silently paved the way with their lives? 



-The Sherpa people, whose name in Tibetan means “people from the east,” live on both sides of the Himalayan Mountains, but primarily in Nepal, with a minority scattered throughout China, India, and Bhutan. Their language is Sherpa, but they also use Tibetan script.


#Who is Sherpa?


Nowadays, Sherpa has two meanings. One refers to the ethnic group, and the other specifically refers to the Sherpa people who work for mountaineering teams in high-altitude climbing in the Himalayan region. 
In 1953, New Zealand climber Edmund Hillary and Sherpa Tenzing Norgay climbed Mount Everest, standing on top of the world for the first time in human history. Later, more and more climbers came to Nepal to climb Mount Everest and hired local people to transport supplies. They discovered that Sherpa people were not only very strong and polite but also very reliable. Since then, they have been willing to hire Sherpas as companions every time they climb Mount Everest. “I think that’s the moment when Sherpa people became Sherpas. It can be said that it was Mount Everest that made the world know about Sherpas. 
Sherpas have unique physical qualities, amazing lung capacity, and have achieved three “mosts”: the most successful summit of Mount Everest, the most number of anaerobic ascents, and also the most number of casualties on the mountain. It can be said that without Sherpa people, there would be no climbing of Mount Everest.
Nowadays, many Sherpa people make a living by helping explorers and wealthy people fulfill their dreams of climbing Mount Everest. Mount Everest, the highest peak in the world, with an altitude of 8,844.43 meters, is known as a sacred place in the hearts of countless people and the pursuit of many explorers. However, according to data, the ones constantly breaking records of reaching the summit of Mt. Everest are not explorers, but rather Sherpa people. 
The fastest person to reach the summit of Mount Everest was a Sherpa, taking only 8 hours and 10 minutes, while a professional climber needs three to four days for the same route. The person who has reached the summit of Mount Everest the most times is also a Sherpa, aged 52, who has summited 26 times.
In the eyes of Sherpas, Mount Everest is not a challenge but rather a job. They are the true conquerors of Mount Everest. Understanding the climbing patterns and routes of commercial mountaineering teams can give more insight into the collaborative role of Sherpa people in them. Please look forward to the next story, which will focus on the collaborative role of Sherpas in commercial mountaineering teams!



0 View Comments

2023, Thu



Expat Tax Allowance & Subsidy Policies

– 外籍人士津贴和补贴优惠政策 –

In 1994, the Ministry of Finance & State Administration of Taxation issued the “Notice of Taxation on Individual Income Tax Policies” (Cai Shui Zi [1994] regarding Implementation of Individual Income Tax Exemptions (Guo Shui Fa [1997] No. 54), which stipulates that the specific allowance and tax exemption for foreign individuals are as follows:

1.Housing subsidies, food subsidies, relocation expenses & laundry;

2.Domestic and overseas business travel subsidies obtained according to reasonable standards;

3.Expenses for family visits, language training, and children’s education, etc.Those items which are considered reasonable by the local taxation authority are temporarily exempted from personal income tax;

In 2018, the Ministry of Finance & State Administration of Taxation issued the “Notice of Convergence of Relevant Preferential Policies After the Amendment of the Individual Income Tax Law” (Caishui [2018] which clarified “China after the revision of the Individual Income Tax Law of the China, there are issues related to the convergence of the tax-free preferential policies for foreign personal allowances and subsidies. The notice stipulates that during the period from January 1, 2019 to December 31, 2021, foreign individuals who meet the personal conditions of residents can choose to enjoy special breaks on individual income tax for housing subsidies, language training fees, children’s education fees and other subsidies and deductions. They can also choose to enjoy the tax-free preferential policies for subsidies. Once a foreign individual selects the subsidies, they cannot be changed within the current tax year. From January 1, 2022, foreign individuals will no longer enjoy the preferential policy of subsidies, tax exemptions, and should enjoy special additional deductions in accordance with regulations.

Housing subsidies, language training fees, and children’s education allowances are the main allowance items for foreign individuals, which can be regarded as tax-free income and are not included in wages and salaries.
The policy also lists some other subsidies according to the characteristics of foreign personal allowance income, which expands the scope of the policy, such as: food subsidies, relocation expenses, laundry expenses, domestic and foreign travel subsidies, and family visit expenses, which can also be used as Tax-free items that are not included in wages and salaries.
Foreign individuals who meet the conditions of resident individuals refer to foreign individuals who have a residence in China or have lived in China for a total of 183 days in a calendar year. This type of foreign individual is a resident individual. They can choose one of the deduction policies to calculate and pay personal income tax. 
Foreign individuals who do not meet the personal requirements of residents refer to foreign individuals who have no domicile in China and have lived in China for less than 183 days during a calendar year. Such foreign individuals are non-resident individuals and cannot enjoy the foreign individual allowance policy. 
For non-resident individuals, tax is only levied on income derived from within China, and personal income tax is not levied on income derived from overseas. The implementation of the foreign individual allowance policy has avoided some allowances and subsidies that do not meet the special additional deduction conditions, which have caused additional tax burdens. This policy promotes the introduction of foreign talents, rationally allocates human resources, and promotes the development of the market economy.
Fortunately, in order to further reduce the burden on taxpayers, on December 31, 2021, the last day of the “transition period” involved in the notice, the Ministry of Finance & State Administration of Taxation issued the “Announcement on Continuing the Implementation of Individual Income Tax Preferential Policies such as Allowances and Subsidies for Foreign Nationals” directly extending the implementation period of the foreign individual allowance and subsidy policy to December 31, 2023.
0 View Comments