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The observed mechanisms are closely related to the nature and size of the LUMOs of the parent molecules. The transition state of the Mannich base corresponds to the σ and π orbital conversion and possesses the characteristics of the valence-bound state and the dipole-bound electronic state.In this work, we present a strategy for the preparation of functionalized 2,3-dihydrobenzofuran derivatives via the Cs2CO3-catalyzed domino annulation of enantiopure chiral salicyl N-phosphonyl imines with bromo malonates, which offers an avenue for t