Parents in China seeing their children off at the gate of Maotanchang High School on June 5, 2015 as students leave for Liuan city to sit the 2015 college entrance exam of China, or the 'gaokao'. The make-or-break college entrance exams, taking place this year on June 7 and 8, are usually under tight security. AFP Photo
Parents in China seeing their children off at the gate of Maotanchang High School on June 5, 2015 as students leave for Liuan city to sit the 2015 college entrance exam of China, or the 'gaokao'. The make-or-break college entrance exams, taking place this year on June 7 and 8, are usually under tight security. AFP Photo
Parents in China seeing their children off at the gate of Maotanchang High School on June 5, 2015 as students leave for Liuan city to sit the 2015 college entrance exam of China, or the 'gaokao'. The make-or-break college entrance exams, taking place this year on June 7 and 8, are usually under tight security. AFP Photo
Parents in China seeing their children off at the gate of Maotanchang High School on June 5, 2015 as students leave for Liuan city to sit the 2015 college entrance exam of China, or the 'gaokao'. The

Drone is latest weapon against cheating on China school exam


  • English
  • Arabic

BEIJING // The latest weapon in the fight against cheating on China’s all-important college entrance exam is a six-propeller drone.

The contraption flew over two testing centres in Luoyang city in central China’s Henan province to scan for any unusual signals being sent to devices smuggled by students taking the annual test.

No such signals were detected on Sunday — the first day of the exam, a Henan province news website said.

The drone cost hundreds of thousands of yuan (tens of thousands of dollars) and is as big as a gas station pump when extended, said Lan Zhigang, from Luoyang’s radio supervision and regulation bureau.

“A drone has its advantages. In an urban area full of tall buildings, various barriers limit the operating range of devices on ground, while the drone can rise up to 500 metres and detect signals over the whole city,” Mr Lan said.

Almost all Chinese high school graduates must take the test and the scores are the key criterion for which tier of university they can enter.

More than 9 million students started their exams on Sunday.

Pressure is immense and many students spend months cramming. Parents travel to the cities where the tests are given to stay with their children during the exam, which can last two or three days.

Those who fail can repeat a year or try to find a low-paying, blue-collar job.

Cheating is common given the high stakes, and methods include selling supposed answers, hiring surrogate test-takers and using wireless equipment to communicate during the test.

The education ministry said on Saturday that it had arrested 23 people since late May over attempts to arrange cheating.

Students caught cheating can be barred from taking the test for up to three years.

* Associated Press

MATCH INFO

Uefa Champions League semi-finals, first leg
Liverpool v Roma

When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3ETelr%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EDubai%2C%20UAE%3Cbr%3E%3Cstrong%3ELaunch%20year%3A%3C%2Fstrong%3E%202014%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%20%3C%2Fstrong%3E65%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%20and%20payments%3Cbr%3E%3Cstrong%3EFunding%3A%20%3C%2Fstrong%3Enearly%20%2430%20million%20so%20far%3C%2Fp%3E%0A
Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

WITHIN%20SAND
%3Cp%3EDirector%3A%20Moe%20Alatawi%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Ra%E2%80%99ed%20Alshammari%2C%20Adwa%20Fahd%2C%20Muhand%20Alsaleh%3C%2Fp%3E%0A%3Cp%3ERating%3A%203%2F5%3C%2Fp%3E%0A