一 | 本报讯 王美玲 记者刘波报道在全国第33个税收宣传月，绥中县税务局组织开展“点亮小小梦想税法助我成长”税法启蒙活动，将税收知识带进绥中县逸夫幼儿园的课堂，通过通俗易懂的视频短片、实物展示及沉浸式绘卷，寓教于乐、寓学于趣，让小朋友走近税收、了解税收，培养他们从小学税、知税。 Chevron is buying Hess Corp. for $53 billion and it’s not even the biggest acquisition in the energy sector this month as major producers seize the initiative while oil prices surge.Crude prices rose sharply in early 2022 with Russia's invasion of Ukraine and are hovering around $90 per barrel after ticking another 9% higher this year. That has made big drillers cash rich and they are looking for places to invest. The Chevron-Hess deal comes less than two weeks after Exxon Mobil said that it would acquire Pioneer Natural Resources for about $60 billion. Upward pressure on oil prices are being applied from a number of fronts including the war in Ukraine. Oil markets are being stretched by cutbacks in oil production from Saudi Arabia and Russia, and now, a war between Israel and Hamas runs the risk of igniting a broader conflict in the Middle East. While attacks on Israel do not disrupt global oil supply, according to an analysis by the U.S Energy Information Administration, “they raise the potential for oil supply disruptions and higher oil prices.”Chevron said Monday that the acquisition of Hess adds a major oil field in Guyana as well as shale properties in the Bakken Formation in North Dakota. Guyana is a South American country of 791,000 people that is poised to become the world’s fourth-largest offshore oil producer, placing it ahead of Qatar, the United States, Mexico and Norway. It has become a major producer in recent years with oil giants, including Exxon Mobil, China’s CNOOC, and also Hess, squared off in a heated competition for highly lucrative oil fields in northern South America.“This combination is aligned with our objective to safely deliver higher returns and lower carbon,” Chevron Chairman and CEO Mike Wirth said in prepared remarks. “In addition, Hess increases Chevron’s estimated production and free cash flow growth rates over the next five years, and is expected to extend our growth profile into the next decade supporting our plans to increase our peer-leading dividend growth and share repurchases.”=Chevron is paying for Hess with stock. Hess shareholders will receive 1.0250 shares of Chevron for each Hess share. Including debt, Chevron valued the deal at $60 billion. And even with alarms being raised over climate change after a summer of record-smashing temperatures, elevated energy prices have driven more exploration and more drilling, and big payouts for investors. There have been a number of acquisitions focused on U.S. shale fields and another round of consolidation in the energy sector began during the pandemic as big producers sought to cut costs. In the summer of 2020, Chevron announced that it was buying Noble Energy for $5 billion. Chevron made the deal when crude prices were down more than 30% in the midst of the coronavirus pandemic. That same year, ConocoPhillips bought shale producer Concho Resources in an all-stock deal valued at $9.7 billion.Last month Britain gave the go-ahead for a major oil and gas project in the North Sea, ignoring warnings from scientists and the United Nations that countries must stop developing new fossil fuel resources if the world is to avoid catastrophic climate change.Chevron said the deal will help to increase the amount of cash given back to shareholders. The company anticipates that in January it will be able to recommend boosting its first-quarter dividend by 8% to $1.63. This would still need board approval. The company also expects to increase stock buybacks by $2.5 billion to the top end of its guidance range of $20 billion per year once the transaction closes.The boards of both Chevron and Hess have approved the deal announced Monday after six months of negotiations, and is targeted to close in the first half of next year. It still needs approval by Hess shareholders. John Hess, the company's CEO, is expected to join Chevron’s board. His family owns a large chunk of Hess. Shares of Chevron Corp., based in San, Ramon, California, declined more than 3% Monday. Share of Hess Corp., based in New York City, fell slightly.。 “老师想问一下，小朋友长大之后都想做什么职业？”“我想当警察，我想当医生，我想当护士……”小朋友积极踊跃地表达自己的人生理想。“那么你们来观察一下老师的制服，猜一猜我是做什么工作的呢？”青年税务干部充分感知幼儿心理，从职业规划开始引导，让孩子们从观察税收工作者入手，逐步了解税字起源以及税收的作用，把孩子们带进了税收“取之于民、用之于民”的故事中，引导他们早早树立“诚信纳税、纳税光荣”的意识，倡导并鼓励大家争做“小小税法宣传员”。
二 | 在课堂上，青年税务干部还邀请小朋友们一起用彩色蜡笔绘制了3.2米长的税收长卷，并且让每一位小朋友都在长卷上签上了自己的名字，孩子们为自己成为税法小小宣传员而感到自豪。绥中县逸夫幼儿园负责人表示，“这样的活动很有意义，通过孩子们共同绘制税收长卷这种方式，让孩子们了解税字，体会税收为我们的生活带来的变化，在孩子们心中播撒学税、护税的种子。
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