曹德旺的一句话前两年在互联网上掀起过轩然大波。这位著名的玻璃大王曾直言不讳地说过，"房子不就是一堆砖头水泥嘛，有啥值钱 的？"当时很多人觉得他这是在唱反调，甚至有人认为他看不起房地产行业。但现在到了2025年，再看他这些话，似乎真的已经成了现实。 最近一段时间，房地产市场的各种信号都在印证曹德旺这些年的观点。二手房价格连跌21个月，这是一个让人触目惊心的数字。全国房价没 有一个城市上涨，所有城市都在下行。恒大、碧桂园这样曾经的房地产巨头陷入困境，烂尾楼增多，业主维权成了家常便饭。建材市场冷清 得可以拍鬼片，装修公司开始转行，家具城在疯狂促销。这些现象都在说明一件事，房地产的黄金时代确实已经结束了。 而在这场变局中，最受冲击的是那些手握多套房的家庭。根据央行的数据，在有房的家庭中，有41.5%的家庭拥有两套及以上的住房。这个数 字背后代表什么呢？代表着几亿人的财富配置结构。这些人中有的是自发的投资者，有的是被迫的持有者。但无论是哪一种，他们现在都面 临着一个共同的问题。 这会带来什么后果呢？供大于求，价格就会下跌。越晚卖越便宜，这已经成了市场的共识。目前广州、南京、重庆等城市的二手房挂牌量已 经分别接近20万套 ...

一直以来，作为房地产大佬的王健林，在国内具有较大的影响力。特别是王健林对未来房地产市场趋势的一些看法，都证明了他具有较强的预见性。最近， 有不少自媒体为了吸引流量，编造出王健林预测，手握"2套房"以上的家庭，或将面临这4个结局。而经过我们的对全网的查询，基本可以判定这是虚假信 息，近期王健林并没有对房地产市场作出过任何预测。 不过，我们抛开王健林的预言不谈，从现实角度出发，来聊一聊现在手握"2套房"以上家庭，未来或将会面临的4个结局。让我们一起来分析一下： 结局一，房价不断下跌，市值持续缩水 从2021年下半年开始，房地产市场就进入到长期下跌的趋势之中。先是二三线城市房价开始下跌。之后，一线城市的房价也加入到调整的行列中来。数据显 示，全国平均房价跌幅超过了30%。而由于现在二三线城市房价收入之比是20-25，一线城市的房价收入之比达到40。所以，未来国内房价仍有继续下跌的 空间，最终会与当地居民收入接轨，并且回归居住属性。今后拥有多套房产的家庭手里的房子会越来越不值钱。 此外，房产税也马上要来了。就在稍早之前，我国高层就宣布，未来将在上海、重庆这二座城市的基础上，扩大房产税试点城市的范围。这意味着，未来将 ...

一文理清环境保护税 必会小要点！ 快来看看吧！ 一、纳税义务人 在中华人民共和国领域和中华人民共和国管辖的其他海域， 直接向环境排放应税污染物的企业事业单位和其他生产经营者为环境保 护税的纳税人 ，应当依照《中华人民共和国环境保护税法》规定缴纳环境保护税。 欢迎扫描下方二维码关注： 二、征税对象及计税依据 1.应税 大气污染物 按照污染物排放量折合的污染当量数确定。 2.应税 水污染物 按照污染物排放量折合的污染当量数确定。 三、应纳税额 1.应税大气污染物的应纳税额= 污染当量数×具体适用税额 2.应税水污染物的应纳税额= 污染当量数×具体适用税额 3.应税固体废物的应纳税额= 固体废物排放量×具体适用税额 4.应税噪声的应纳税额= 超过国家规定标准的分贝数对应的具体适用税额 四、纳税义务发生时间及申报时间 纳税义务发生时间为纳税人排放应税污染物的 当日 。 环境保护税 按月计算，按季申报缴纳 。不能按固定期限计算缴纳的，可以按次申报缴纳。 纳税人按季申报缴纳的，应当 自季度终了之日起十五日内 ， 向税务机关办理纳税申报并缴纳税款。 纳税人按次申报缴纳的，应当 自纳税义务发生之日起十五日内 ， 向税务机关办 ...

欢迎扫描下方二维码关注： 根据《国家税务总局关于个人兼职和退休人员 再任职取得收入如何计算征收个人所得税问题的批 复》(国税函〔2005〕382号) 规定, 根据《中华人民共 和国个人所得税法》(以下简称个人所得税法)、《国 家税务总局关于印发〈征收个人所得税若干问题的规 定〉的通知》(国税发〔1994〕89号) 和《国家税务总 局关于影视演职人员个人所得税问题的批复》(国税 函 (1997) 385号) 的规定精神, 个人兼职取得的收入 应按照"劳务报酬所得" 应税项目缴纳个人所得税; 退休人员再任职取得的收入,在减除按个人所得税法 规定的费用扣除标准后,按"工资、薪金所得" 应税 项目缴纳个人所得税。 根据《国家税务总局关于离退休人员再任职界 定问题的批复》(国税函〔2006〕526号)和《国家税 务总局关于个人所得税有关问题的公告》(国家税务 总局公告2011年第27号) 规定:《国家税务总局关于 个人兼职和退休人员再任职取得收入如何计算征收 个人所得税问题的批复》(国税函〔2005〕382号) 所 称的"退休人员再任职"，应同时符合下列条件: 受雇人员与用人单位签订一年以上 (含 年) 劳动合同 (协 ...

欢迎扫描下方二维码关注： ● 购置新建商品房,自房屋交付使用之次 月起计征房产税。【提醒：无需等房产证 办理,交付次月即需申报】 ● 购置存量房,自办理房屋权属转移、变 更登记手续,房地产权属登记机关签发房 屋权属证书之次月起计征房产税。 (3)其他类型房屋 · · · · 谁需要缴纳房土两税? 房产税是在城市、县城、建制镇和工 矿区范围内,以房屋为征税对象,按房屋 计税余值或租金收入为计税依据,向房 屋产权所有人征收的一种财产税。 城镇土地使用税是在城市、县城、建 制镇和工矿区范围内,对使用土地的单 位和个人,以其实际占有的土地面积为 计税依据,按照税法规定的税额计算征 收的一种财产行为税。 · · · 那是由谁进行申报呢？ 房产税纳税义务人,按照以下规定 进行申报: ● 房产税由产权所有人缴纳; ● 产权属于全民所有的,由经营管理的 单位缴纳; ● 产权出典的,由承典人缴纳; ● 产权所有人、承典人不在房产所在地 的,或者产权未确定及租典纠纷未解 决的,由房产代管人或者使用人缴纳; ● 无租使用其他单位房产的应税单位和 个人,依照房产余值代缴纳房产税。 城镇土地使用税纳税义务人,按照 以下规定进行申报: ...

Group 1 - The Federal Reserve may pause interest rate cuts in December, which could lead to a short-term pullback in the A-share market, but the overall bullish trend remains intact [1] - The lithium battery sector is highlighted as a key area of interest, with lithium carbonate futures prices surging by 9%, outperforming stocks [1] - Government policies promoting energy storage are driving the lithium material price increase, indicating a new growth phase for the energy storage market and expanding applications for lithium batteries [1] Group 2 - Warren Buffett's investment in Google is noted, although it may not be a direct decision by him due to his retirement; the investment logic is sound given Google's strong prospects and low valuation [3] - There is a shift among investors from computing chip investments to leading AI internet companies, suggesting that the AI industry may be entering a mature phase and becoming a new target for value investors [3] - Major AI companies like OpenAI, Google, and Microsoft are expected to consolidate their positions in the AI field, potentially pushing out smaller AI firms through acquisitions, leading to a "winner takes all" scenario [3] Group 3 - There is a growing focus on AI platform companies, shifting attention from hardware to AI software in the stock market [5] - Tensions in Sino-Japanese relations may elevate defense stocks, with expectations of a potential apology from the Japanese Prime Minister [5] - Discussions around property tax by a former minister are seen as a pressure test, with the belief that it will not be implemented soon due to the need to boost consumption [6]

Core Viewpoint - The former Minister of Finance, Lou Jiwei, emphasized that property tax is the most suitable type of local tax, suggesting that improved public services correlate with increased property tax revenue [1][3] Group 1: Property Tax Implementation - Property tax was proposed in 2013, and the legislative process has been completed by the National People's Congress, with many challenges resolved [3] - The main challenge lies in determining the tax base, which should reflect the value of freely traded properties, but many properties are complex and not freely traded, complicating the valuation process [3] - In 2022, the introduction of property tax was deemed untimely; despite the real estate bubble bursting, the market is still in a downward trend, making implementation difficult [3] Group 2: Future Outlook - The property tax should be introduced at an appropriate time, as stated in the Third Plenary Session of the 18th Central Committee [3]

Core Viewpoint - Li Ka-shing's predictions about the real estate market have largely come true, indicating a significant shift in property values and rental income, leading to challenges for families holding multiple properties [1][18]. Group 1: Market Trends - The real estate market has been experiencing a downturn since 2021, with property prices declining in many cities, including Zhengzhou and Shijiazhuang in 2022, and Shanghai and Shenzhen in 2023 [5][18]. - By 2024, the number of vacant homes is increasing, and rental rates are decreasing, indicating a supply-demand imbalance [5][18]. - The younger generation shows a lower willingness to buy homes, prioritizing quality of life over large mortgages [5][18]. Group 2: Consequences for Property Owners - Families owning multiple properties face three potential outcomes: inability to sell properties leading to depreciation, reduced rental income due to a cooling rental market, and increased holding costs [7][9][11]. - The rental market has cooled significantly, with many landlords unable to cover maintenance costs through rental income, particularly outside prime urban areas [9][12]. - Holding costs are rising due to increasing property taxes and maintenance fees, creating financial strain for property owners [11][12]. Group 3: Market Dynamics - The oversupply of new homes and a lack of buyers, especially in second and third-tier cities, have led to a saturated market [7][14]. - The introduction of property taxes is expected to further increase the financial burden on families with multiple properties, pushing them to sell at lower prices [12][14]. - The real estate market is transitioning from an investment asset to a consumption good, with a significant drop in speculative buying [14][18]. Group 4: Future Outlook - While some properties in prime locations may retain value, most properties in suburban or second-tier areas are facing significant challenges [16][18]. - Investors are advised to be cautious and avoid following market trends blindly, focusing instead on genuine demand rather than speculation [16][19]. - The real estate market is expected to stabilize gradually, but the adjustment period will be prolonged, necessitating careful asset management by property owners [16][19].

Core Viewpoint - The Chinese real estate market, which has experienced over two decades of continuous price increases, is now entering a new adjustment phase with declining prices and sales performance [1][3]. Group 1: Market Trends - Since the housing reform in 1998, average housing prices have surged from 2,000 yuan per square meter to 11,000 yuan, a remarkable increase of over 5.5 times [1]. - In first-tier cities, prices have skyrocketed from 3,000 yuan to 65,000 yuan per square meter, marking an increase of more than 20 times [1]. - The current market is characterized by a "volume and price decline" scenario, indicating a significant downturn in the real estate sector [1]. Group 2: Expert Opinions - There are divided opinions among experts regarding future housing prices, with some believing prices in Beijing could reach 800,000 yuan per square meter and national prices could rise to 90,000 yuan per square meter [3]. - Conversely, others argue that the market is entering a downward trend, suggesting that price declines may become the norm [3]. Group 3: Demographic Changes - China is facing a significant demographic shift, with the elderly population expected to exceed 400 million by 2028, while the younger population is declining [4]. - This demographic change is likely to reduce the rigid demand for housing, contributing to potential price declines [4]. Group 4: Taxation and Regulation - The introduction of property taxes is anticipated, with plans to expand trials across more cities, which could increase holding costs for property speculators [4]. - The establishment of a more robust regulatory framework for affordable housing is underway, aiming to create a segmented market that includes commercial, rental, and shared ownership housing [6]. Group 5: Market Saturation - The real estate market in China appears saturated, with 96% of families owning at least one property and 41.5% owning two or more [6]. - The demand for new housing is expected to significantly decrease as most potential buyers have already made their purchases [6]. Group 6: Supply and Demand Imbalance - There are estimates of nearly 100 million vacant homes in China, indicating a supply that far exceeds demand [7]. - This oversupply situation suggests limited potential for significant price increases, with a downward trend already in motion [7]. Group 7: Future Valuation - The future value of properties will likely be determined by local residents' income levels rather than speculative activities, suggesting a return to housing's fundamental purpose [7].

Core Viewpoint - The article discusses the classification and taxation of extraneous fees in the context of value-added tax (VAT) in China, detailing which fees should be included in sales revenue for tax purposes and which can be excluded [2][3]. Group 1: Definition and Classification of Extraneous Fees - Extraneous fees include various charges such as handling fees, penalties, and packaging fees that are collected from buyers, as defined by the "Interim Regulations on Value-Added Tax" [2]. - Certain fees are explicitly excluded from being classified as extraneous fees, including consumption tax collected on behalf of the government and certain transportation fees under specific conditions [2]. Group 2: Calculation and Payment of VAT on Extraneous Fees - The sales amount for VAT purposes includes all price and extraneous fees collected by the taxpayer, excluding the output tax [2]. - Extraneous fees and overdue packaging deposits are considered taxable income and should be converted to non-taxable income for VAT calculation [2]. Group 3: Invoicing for Extraneous Fees - The tax category for extraneous fees should align with the main price, using the same coding [2]. - Invoices for extraneous fees can be issued either combined with the sale of goods or services or separately [2]. Group 4: Examples of Extraneous Fees - An example is provided where a landlord charges a penalty for early lease termination, which qualifies as an extraneous fee subject to VAT [3]. - Another example illustrates that a non-refundable deposit does not constitute an extraneous fee as it does not accompany a taxable sale [3].