欢迎扫描下方二维码关注： @财务小伙伴们，你们知道分支机构在企业所得税缴纳上有何特殊要求呢？今天，申税小微总结了分支机构涉税常见问题，带大家 轻松搞定！ 哪些分支机构需要就地缴纳， 哪些不需要就地缴纳？ 总机构和具有主体生产经营职能的 二级分支机构 ，就地分摊缴纳企业所得税。 二级分支机构需要满足：（1） 汇总纳税企业 依法设立并领取非法人营业执照（登记证书）。（2）且总机构对其财务、业 务、人员等直接进行统一核算和管理的分支机构。 二级分支机构不就地分摊缴纳企业所得税的有以下五种情况。 01 跨地区经营企业的总分机构 之间如何分摊企业所得税？ 02 也就是汇总计算出来的企业所得税，总公司在当地缴纳一半，其它的分公司等分支机构合计占一半。在具体到某个分公司 缴纳企业所得税时，要先计算它的分摊比例，主要是按照上年度分支营业收入、职工薪酬和资产总额三个因素计算比例，相应 的权重分别为：0.35、0.35、0.3。 计算分摊比例的公式如下： 分支机构是否可以独立享受 小型微利企业所得税减免政策? 现行企业所得税实行法人税制，企业应以法人为主体，计算并缴纳企业所得税。 由于分支机构不具有法人资格，其经营情况应并入企业 ...

Group 1 - Nexans has a liquidity contract with NATIXIS ODDO BHF, with assets reported as of June 30, 2025 [1] - The liquidity contract is in accordance with AMF decision no. 2018-01 and decision no. 2021-01 [1] - Nexans generated €7.1 billion in standard sales in 2024 and is a leader in cable systems and services [2] Group 2 - Nexans employs approximately 28,500 people across 41 countries [2] - The company is committed to achieving Net-Zero emissions by 2050, aligned with the Science Based Targets initiative [2] - The liquidity account showed various transactions, including 49,612 shares and €3,006,649.02 in cash for the first half of 2025 [4]

Leadership Changes - New Stellantis CEO Antonio Filosa has promoted Tim Kuniskis to oversee all American brands and lead marketing and retail strategy in North America [1] - Kuniskis remains CEO of Ram and has a broader role across the company's U.S. operations [2] Strategic Initiatives - Stellantis is reviving the Street and Racing Technology (SRT) performance division, which will focus on high-performance vehicles and motorsports [2] - Kuniskis is leading a major product launch at Ram, with plans to introduce 25 new products over the next 18 months [3] Product Development - The return of the popular V-8 Hemi engines for Ram 1500 full-size pickup trucks has been announced, with availability expected in early 2026 [3]

AI播客：换个方式听新闻 下载mp3 音频由扣子空间生成 彭博调查显示，石油输出国组织欧佩克12个成员国六月产量日均增加36万桶，增幅创四个月新高，至 2800万桶，其中约三分之二的增量来自沙特，因其试图夺回市场份额。 尽管石油需求疲软且全球过剩在即，沙特仍推动欧佩克及其盟友迅速恢复供应，这一政策加剧原油价格 下行压力，可能有助于缓解消费者压力，也契合特朗普的利益。 由于担忧以色列-伊朗冲突可能扰乱波斯湾及其关键航道霍尔木兹海峡的运输，沙特与海湾邻国科威 特、阿联酋上月加急原油出口，尽管原油运输最终未受影响。 沙特引领了欧佩克的增产 据调查，阿联酋六月的产量增幅为第二大，日均增加9万桶，至340万桶；伊拉克日均增产3万桶，至421 万桶。 数据显示，上述两个成员国的产量大幅高于欧佩克+协议配额，但该联盟自身估算表明它们基本履行了 义务。这两国是承诺额外限制以弥补此前超额生产的成员国之一，而哈萨克斯坦仍是迄今为止最大违规 者。 彭博汇编的船舶追踪数据还显示，沙特、科威特和阿联酋上月出口增幅远超产量，可能是为将供应调离 地区动荡区域。这三国六月日均装船1190万桶，为两年多来最高，差额可能来自库存提取。 彭博产量 ...

【导读】美国"小非农"数据爆冷！ 7月2日晚间发布的"小非农"ADP爆冷，为2023年3月以来的首次负增长！ 数据显示，6月，美国企业就业人数出现两年多以来的首次下降，反映出服务业就业岗位的减少，这可能引发市场对劳动力市场出现更明显放缓的担忧。 根据ADP研究机构周三发布的数据，私营部门就业岗位在上个月减少了3.3万个，此前5月的增幅也被下调至仅增加2.9万个。经济学家无一预料到会出现就 业下降。 ADP首席经济学家内拉·理查森（Nela Richardson）在一份声明中表示："虽然裁员依然罕见，但企业在招聘方面的谨慎态度以及不愿意补充离职员工，导 致上个月出现了岗位流失。" 在这组数据公布后，美国股指期货下跌。 雇主们对特朗普政府贸易政策的影响愈发谨慎，并加倍努力降低成本。企业正专注于将员工数量与今年放缓的经济活动更加匹配。 数据显示，6月份服务行业就业岗位减少了6.6万个，主要集中在专业和商业服务，以及医疗和教育领域。相比之下，制造业、建筑业和采矿业的就业岗位 有所增加。中小型企业的就业人数也出现下滑。 ADP指出，上个月岗位流失主要集中在与专业及商业服务、医疗和教育相关的服务类岗位。其中，专业/商业服 ...

Core Insights - Globalstar, Inc. has successfully installed its first 6-meter tracking antenna, Clifton-8, for the C-3 mobile satellite system, marking the beginning of a significant global initiative to enhance its ground infrastructure as part of the Extended MSS Network [1][11] - The company plans to deploy over 90 new antennas across approximately 35 ground stations in 25 countries, which includes major upgrades to existing infrastructure and the establishment of new ground stations to improve global connectivity [3][11] - Globalstar's commitment to high-performance satellite communications is driven by increasing demand for mobile connectivity across various industries and remote areas [4] Financial Performance - In the last reported quarter, Globalstar achieved revenues of $60 million, reflecting a 6% year-over-year increase, primarily due to higher service revenues [8] - The company has reiterated its financial outlook for 2025, projecting revenues between $260 million and $285 million, with an expected adjusted EBITDA margin of approximately 50% [9] Strategic Developments - Globalstar is enhancing its spectrum and wholesale capacity services, particularly in government and consumer sectors, with its Band n53 being a critical resource for 5G innovation [6] - The company has inaugurated a new Satellite Operations Control Center in March 2025, which significantly enhances its operational capabilities and supports its strategic growth in next-generation satellite solutions [7] - A partnership with GCT Semiconductor Holding aims to develop two-way satellite messaging systems for mobile devices, integrating advanced IoT and 4G/5G semiconductor technology into Globalstar's product offerings [8]

Core Insights - NIO Inc. reported a total of 24,925 vehicle deliveries in June, marking a year-over-year growth of 17.5%. For Q2, the company delivered 72,056 vehicles, which is a 25.6% increase compared to the same quarter last year and within the company's guidance range [1][9]. Delivery Performance - In Q2, NIO's namesake brand sold 47,132 cars, reflecting an approximate decline of 18% from the same quarter in 2024. The ONVO brand delivered 17,081 units, while Firefly delivered 7,843 units [2]. - The ONVO and Firefly brands have diversified NIO's product portfolio, contributing to sales momentum, but this growth appears to be at the expense of the core NIO brand [3]. Year-to-Date Performance - In the first half of 2025, NIO sold 114,150 vehicles, representing an increase of over 30% from the previous year. However, this growth is insufficient to meet the company's ambitious target of doubling sales to 330,000 vehicles in 2025 [4][5]. Competitive Landscape - Li Auto delivered 36,279 units in June and 111,074 vehicles in Q2 2025, with a modest growth rate of 2.3%. XPeng Inc. delivered 34,611 smart EVs in June, achieving a remarkable 224% year-over-year increase and setting a new quarterly record with 103,181 cars sold in Q2 [6][7]. Stock Performance - NIO's shares have declined approximately 19% year-to-date, compared to an 8% decline in the broader industry [8]. Valuation Metrics - NIO currently trades at a forward price-to-sales ratio of 0.45 and holds a Value Score of D, indicating potential concerns regarding its valuation [10].

In connection with the planned delisting of the shares, Enefit Green hereby announces the cancellation of its financial calendar. Until the completion of the delisting procedure, stock exchange announcements are published in accordance with the requirements and deadlines established by Nasdaq Tallinn. Further information:Sven KunsingHead of Finance Communicationsinvestor@enefitgreen.eehttps://enefitgreen.ee/en/investorile/ ...

现房销售占比提高。 "如果现房的折扣更大，我还是宁愿买现房，而不是得房率更高的期房。"在深圳龙岗区，几位受访的购房 者表示。 目前，越来越多城市开始探索现房销售的模式。在最近的楼市交易数据中，现房成交的变化值得关注。 现房销售占比大幅提升 乐有家研究中心公布的数据显示，2025年上半年深圳一手住宅网签总量（预售+现售）21846套，其中现 售网签6745套，现售网签占比为30.9%，相较2024年下半年上涨了6.3个百分点。而在2023年上半年，现 售网签占比仅为14.6%。从月度数据走势看，2025年6月深圳现房网签占比达到了42%。 乐有家研究中心认为，政策层面上多地提倡"保交楼"，倡导现房交付，一些城市在土地拍卖时也规定了所 建楼盘要现楼才能出售，所以开发商也是响应号召，推出的现房项目越来越多。与此同时，现房对购房者 吸引力强，包括所见即所得、买房即拿证、减少时间成本以及等候入住的各种成本。 (深圳现房销售项目 吴家明摄） 各地积极探索推进现房销售 近年来，多地积极探索推行现房销售，相关配套支持政策也在不断完善。近段时间以来，现房销售将重启 一度成为楼市热门话题。今年5月，河南省信阳市住房和城乡建设局发 ...

继续冲高，还是迎来回调？市场对于处于历史高位的黄金价格走势已经出现了明显的分歧。 近期，国际金价在3300美元/盎司附近波动，北京时间今日（7月2日）晚间，现货黄金小幅上涨，截至发 稿涨0.3%，报3347.4美元/盎司。 近日，花旗发表报告称，由于中东地缘事件降温以及全球经济增长前景改善，金价将有所回落，到2026年 下半年，金价将回落至2500至2700美元/盎司。此外，惠誉也加入看空黄金阵营。 全球实物黄金ETF今年首次出现净流出 在2025年动荡的全球金融格局中，黄金再度成为全球投资者眼中最具信任度的避险资产。 数据显示，2025年以来，国际黄金价格持续创出新高，年内累计涨幅接近30%，现货黄金、COMEX黄金 价格均一度突破3500美元。 数据显示，自4月22日触碰历史高位3500美元后，现货黄金、COMEX黄金价格便持续在3300美元/盎司附 近震荡。截至目前，COMEX黄金价格回落至3350美元/盎司附近，现货黄金价格回落至3340美元/盎司附 近。 世界黄金协会最新数据显示，今年5月，全球实物黄金ETF流出约18亿美元，终止了连续五个月的净流入 态势。这是自去年11月以来，全球黄金ETF首次遭 ...