欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 一家报 同样是租起重机， 的税率是13%，另一家却 是9%，说是千相和湿租区 别，差价算下来，一个月 要多花好几千，昨回事？ 请问，您租起重机的时 候操作人员、日常检查 维护这些你需要对方一 并提供吗? 操作人员这些肯定 也要一起租的，我 们工地会操作起重 机的人也没有! ）明白了，您需要选择《 税率为9%的那个哦!（ 知识点! 请集合 纳税人将建筑施工设备出租给他人使用 并配备操作人员的，此时出租方不仅提供设 根据《国家税务总局关于《中国税收居民身份 证明》有关事项的公告》(国家税务总局公告2025年 第4号)的规定:"二、中国居民企业的境内、境外分支 机构以及中国境内登记注册的个体工商户(以下简称 境内个体工商户)、个人独资企业(以下简称境内个人 独资企业)、合伙企业(以下简称境内合伙企业)不能 申请开具《税收居民证明》,但可按以下情形办理: 来源：云南税务 供稿：迪庆税务 来源 云南税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参 ...

图片 热点梳理 图片 问答来啦 近期有纳税人来电咨询关于开具《中国税收居民身份证明》的相关事宜，比如申请办理的渠道有哪些？开具的申请条件是什么？这一 期申税小微整理了一篇专题问答供大家参考，一起来看看吧~ 图片 1. 申请人办理《中国税收居民身份证明》的渠道有哪些？ 答： 企业可以选择登录电子税务局全流程网上办，或者选择到主管税务机关办税服务厅办理。个人可以选择登录自然人电子税务局 全流程网上办，或者选择到主管税务机关办税服务厅办理。 图片 12366 欢迎扫描下方二维码关注： 2. 《中国税收居民身份证明》的开具的申请条件是什么？ 答： 根据《国家税务总局关于<中国税收居民身份证明>有关事项的公告》(国家税务总局公告2025年第4号)的规定："为更好服务高水 平对外开放，进一步便利纳税人享受协定待遇、开展跨境经营等，根据《中华人民共和国税收征收管理法》及其实施细则、《中华人民共 和国企业所得税法》及其实施条例、《中华人民共和国个人所得税法》及其实施条例等有关规定，现就《中国税收居民身份证明》(以下简 称《税收居民证明》)有关事项公告如下： (四)境内合伙企业应当由其中国居民合伙人向中国居民合伙人主管税务机关 ...

Core Insights - Bonds are influenced by various factors, including interest rates, credit risk, bond duration, inflation expectations, and tax policies [1][2] Interest Rates - Market interest rates have an inverse relationship with bond prices; when rates rise, existing bonds with lower rates decrease in value, potentially leading to capital losses for investors [1] - Conversely, when market rates fall, existing bonds increase in value, allowing investors to realize capital gains [1] Credit Risk - The creditworthiness of bond issuers significantly impacts bond yields; higher-rated issuers typically offer lower yields due to lower default risk, while lower-rated issuers must provide higher yields to compensate for increased risk [1][2] - Default by an issuer can result in loss of both interest income and principal for investors [1] Bond Duration - Longer-duration bonds generally carry higher risks and uncertainties, necessitating higher yields to attract investors, known as the term premium [2] - Long-term bonds face more risks from interest rate fluctuations and inflation compared to short-term bonds [2] Inflation Expectations - Rising inflation expectations lead investors to demand higher yields to offset the loss of purchasing power, which can pressure bond prices and reduce actual yields [2] - Conversely, lower inflation expectations can alleviate downward pressure on bond prices, potentially increasing yields [2] Tax Policies - Different types of bonds may have varying tax treatments, with some offering tax-exempt interest income, making them more attractive despite lower nominal rates [2] - The tax-adjusted yield can influence investor choices and overall returns on bonds [2]

欢迎扫描下方二维码关注： 大学生活近在眼前，在假期以及后续的学习生活中，各位准大学生可能会遇到哪些税收小知识？今天，我们一起来了 解一下吧↓ （一）2026年1月1日前，纪念馆、博物馆、文化馆、文物保护单位管理机构、美术馆、展览馆、书画院、图书馆在自己的 场所提供文化体育服务取得的 第一道门票收入 免征增值税 。 （二）寺院、宫观、清真寺和教堂举办文化、宗教活动的门票收入免征增值税。 （三）2027年12月31日前，对科普单位的门票收入，以及县级及以上党政部门和科协开展科普活动的门票收入免征增值 税。 毕业旅行 Part.1 暑期兼职 Part.2 我计划开始一场毕业旅行，请问景区售卖门票是否需要缴纳增值税呢？ 景区门票收入应当按 照"文化体育服务"缴 纳增值税哦。 增值税 学生勤工俭学提供的服务，免征增值税。 个人所得税 对中等职业学校和高等院校实习生取得的符合个人所得税法规定的报酬，企业应代扣代缴其相应的个人所得税款。 免税政策 对购置日期在2024年1月1日至2025年12月31日期间的新能源汽车免征车辆购置税，其中，每辆新能源乘用车免税额不 超过3万元。 减半征收 对购置日期在2026年1月1日至20 ...

Report Industry Investment Rating - Not provided Core Viewpoints - The mid - term top of the 10 - year Treasury bond at 1.75% may be challenged but remains relatively reliable. After returning to the narrow fluctuation range, the 1.65% fluctuation center position is still valid. The view that "the winning probability of the long - end yield decline has not substantially decreased, and the odds have increased during the adjustment" is maintained. In the second half of the year, with the reduction of government bond issuance after August, the re - brewing of policy rate cuts, and the realization of fundamental pressure, there is still a possibility of opening up the downward space for interest rates [2][10]. - Most institutions have a "short - term bearish, long - term bullish" expectation for the bond market, but there are differences in the specific short - term trends. The demand - side policy pattern remains unchanged, and most institutions' expectations of "high in the front and low in the back" for the fundamentals, the judgment of the upcoming reduction of supply pressure, and the long - term bullish view on the bond market remain unchanged. However, the bond market has short - term concerns, and institutions do not have high expectations for the downward space of yields [2][11]. - The marginal improvement of inflation seems imminent, but it still takes time to reverse the trend. The PPI in July may not fully reflect the impact of the increase in commodity prices. There may be more support for prices in August, but the inflation data in August is crucial [3][12]. - The impact of tax policy changes is still being implemented. The new - old bond spread of 10 - year local bonds is about 6BP, and the issuance of 3 - year Treasury new bonds is the first observation window for the new - old bond spread [3][14]. - Liquidity is loose, which is the moat of the current bond market. Monetary policy operations may bring "surprises". The market has a neutral expectation of the current monetary policy easing, and in the context of low market expectations and trading sentiment, there is a higher possibility of "surprises" in monetary policy operations [3][17]. - The existence of expected differences is the best time for trading desks to layout. In the context of low yields and low volatility, it is difficult to operate the market following the trend. The short - term expected differences are a suitable layout opportunity [4][19]. Summary by Relevant Catalogs 1. Expected Differences are Layout Opportunities - The 10 - year Treasury bond's 1.75% top is a signal that interest rates may break through the low - volatility range. The market's short - term expected differences are a good time to layout bond market investments [4][19]. - The inflation improvement in August is crucial. The PPI in July may not fully reflect the impact of commodity price increases, and 8 - month inflation data can verify the improvement of prices [3][12]. - The impact of tax policy changes continues. The new - old bond spread of 10 - year local bonds is about 6BP, and the 3 - year Treasury new bond issuance is an important observation window [3][14]. - Liquidity is loose, and monetary policy operations may bring "surprises". The market has a neutral expectation of monetary policy easing, and the central bank's operations are more likely to exceed expectations [3][17].

1. Report Industry Investment Rating The document does not provide the industry investment rating. 2. Core Viewpoints of the Report - Liquidity abundance drives a dual - bull market in stocks and bonds, but export data interferes with the bond market. The 7 - day OMO of the central bank was in a net - withdrawal state last week, yet the capital market remained loose. The short - term asset yields declined due to loose funds, and the mid - and long - term yields also had downward support after the weak bond market sentiment recovered. However, the July export data and the establishment of the Xinzang Railway Company triggered the stock - bond "seesaw" effect, restricting the downward space of ultra - long - term interest rates [2][87]. - The pricing focus of taxation is more inclined to new bonds, and the curve valuation may face upward pressure. The ChinaBond Valuation Center will gradually transition the yield curve and prioritize using new bonds to compile it. The winning bid rate of new local bonds on August 8 was higher than the valuation of the same - term old bonds, indicating that the pricing focus has shifted to new bonds. Potential tax policy changes may also push up the valuation center [2][88]. - Ample funds are beneficial for short - term interest rates to maintain good performance, and the curve shape may continue to steepen. The previous negative sentiment in the bond market has weakened, and the bond market pricing may become more neutral. Short - term interest rates are expected to perform well, while the downward space of long - term interest rates may be restricted. The strategy of "shortening portfolio duration + preferentially allocating old bonds" is recommended, and steepening the interest rate curve is also a cost - effective option [2][89]. 3. Summary by Relevant Catalogs 3.1 Important Matters - On August 8, the central bank conducted a 7000 - billion - yuan 3 - month (91 - day) fixed - quantity, interest - rate - tender, multiple - price - winning bid buy - back operation. After this operation, the buy - back was still in a net - withdrawal state as the August maturity scale was 9000 billion yuan [5]. - China's export in July 2025 reached 321.784 billion US dollars, a year - on - year increase of 7.2%, the highest growth rate since April. Exports to the EU and ASEAN increased by 9.2% and 16.6% respectively, while exports to the US decreased by 21.7% year - on - year [7]. - The State Council issued an opinion on gradually implementing free pre - school education, covering all kindergarten senior - class children and eligible private kindergarten children [9]. - On August 8, 2025, the Xinzang Railway Co., Ltd. was established with a registered capital of 950 billion yuan, marking the start of the substantial construction of the Xinzang Railway project [12]. - On August 7, the ChinaBond Valuation Center announced that it would gradually transition the yield curve and prioritize using new bonds to compile it [13]. 3.2 Money Market - **Open Market Operations and Capital Interest Rate Trends**: From August 4 to 8, 2025, the central bank's 7 - day reverse repurchase operation had a net withdrawal of 536.5 billion yuan. The policy interest rate for the 7 - day open - market reverse repurchase was 1.40%. As of August 8, R001, R007, DR001, and DR007 were 1.341%, 1.454%, 1.312%, and 1.425% respectively, with changes compared to August 1 [15][20]. - **Certificate of Deposit Interest Rate Trends and Repurchase Transaction Volume**: Commercial bank certificates of deposit had a net financing of 177.31 billion yuan last week, with city commercial banks having the largest issuance scale. The 1 - year issuance rate of national and share - holding banks dropped to around 1.63%. In the secondary market, the yields of certificates of deposit declined, and the 1Y - 3M term spread widened [24][29]. 3.3 Bond Market - **Primary Market**: From January to August, the net financing rhythm of local government bonds was faster than that of national bonds. As of August 8, the cumulative net financing of national bonds and local bonds in 2025 was about 4.37 trillion yuan and 5.27 trillion yuan respectively. The actual issuance of local government bonds in July was lower than expected, which may lead to an increase in the actual supply in August - September. Last week, the issuance and net financing of national bonds increased significantly, while the issuance of local bonds slowed down. The issuance scale of special refinancing bonds has reached 1.84 trillion yuan as of August 8 [34][41][42]. - **Secondary Market**: Last week, the market showed a bull - steepening trend. The short - and medium - term interest rates declined due to loose funds, while the ultra - long - term interest rates increased due to export data and strong risk assets. The trading volume and turnover rate of 10 - year national bond and national development bond active bonds decreased. The term spread and the spread between national and local bonds showed different trends [46][50][59]. 3.4 Institutional Behavior Tracking - The leveraged trading volume recovered last week due to loose funds. The 20 - day moving average of the daily trading volume of inter - bank pledged repurchase was 7.42 trillion yuan, a decrease of about 0.21 trillion yuan from the previous week [67]. - In the cash bond market, state - owned banks mainly bought national bonds with a maturity of less than 5 years, rural commercial banks mainly increased their holdings of national bonds with a maturity of more than 10 years, and securities firms and funds had a stronger buying force for national bonds with a maturity of less than 10 years [70]. - The current加仓 cost of major trading desks for 10 - year national bonds is between 1.69% - 1.70% [74]. 3.5 High - Frequency Data Tracking - Last week, the settlement prices of rebar, cathode copper, and Brent and WTI crude oil futures decreased compared to the previous week, while the BDI index increased. The CCFI index decreased, and the prices of pork and glass also declined, while the price of vegetables increased. The central parity rate of the US dollar against the RMB was 7.14 [84]. 3.6 Market Outlook - The bond market may continue to show a steepening trend. The strategy of "shortening portfolio duration + preferentially allocating old bonds" is recommended, and steepening the interest rate curve is also a cost - effective option. Specific trading varieties can consider 250011 and 2500002 [89].

1. Report Industry Investment Rating There is no information provided regarding the report industry investment rating in the given content. 2. Core Viewpoints of the Report - The policy tone has been revealed, and expectations have been revised. The bond yield's阶段性 top is clear, with the 10 - year Treasury bond's mid - term top forming around 1.75% [3][10][12]. - Tax policy changes have a "one - time" impact on the nominal interest rate center. The expected tax burden spread is around 5BP, and it may affect the selection of the cheapest to deliver bond in far - month Treasury bond futures contracts [4][14]. - It is necessary to re - define the interest rate's fluctuation center. The 1.75% mid - term top of the 10 - year Treasury bond may be challenged but remains relatively reliable, and the 1.65% fluctuation center is still valid. There is a possibility of opening up downward interest rate space in the second half of the year [5][15][16]. 3. Summary According to the Directory 3.1 How to Redefine the Interest Rate Center? - **Policy Expectations and Bond Yield Top** - The prediction of policy deployment is mostly fulfilled. The demand - side pulling policy pattern remains unchanged, and there is no unexpected urban renewal policy. The "anti - involution" policy exists but with lower - than - expected progress and attention [3][10][11]. - The "anti - involution" policy has long - term impacts on price and interest rate pricing, but the results are not linearly the same as historical trends [11]. - The demand - side pulling policy maintains its pattern, and the pricing difference between commodities and bonds regarding demand - pulling policies should end with commodity pricing correction [11]. - The monetary policy's task of "lowering social comprehensive financing costs" persists. Liquidity is expected to remain stable and loose in Q3, and a new round of policy interest rate cuts and liquidity easing is in the making [11]. - From the perspective of policy expectations, the mid - term top of the 10 - year Treasury bond around 1.75% has formed [3][12][16]. - **Impact of Tax Policy Changes** - Starting from August 8, 2025, the interest income of newly issued Treasury bonds, local government bonds, and financial bonds will be subject to value - added tax. The actual tax burden for self - operated financial institutions is 6.34%, and for asset management institutions is 3.26% [4][13]. - The theoretical tax burden spread for long - duration bonds is 5 - 12BP, but it is expected to be around 5BP considering previous factors [4][13][14]. - Near - month Treasury bond futures contracts are less affected, while far - month contracts may see an impact on the selection of the cheapest to deliver bond, and tax burden differences can be considered in determining conversion factors [4][14]. - **Redefining the Interest Rate Fluctuation Center** - The interest rate increase since early July is driven by expectations of "anti - involution" and demand - side policies, with risk preference playing a role in asset re - pricing [15]. - Given the "high - first - then - low" trend of the fundamentals throughout the year, the 1.75% mid - term top of the 10 - year Treasury bond may be challenged but is still relatively reliable. The 1.65% fluctuation center is still valid. There is potential for interest rates to decline in the second half of the year [5][15][16].

交易活动有望持续活跃 总体而言，美国五大银行上半年的交易营收达到710亿美元，创下同期最高纪录。美国银行的DeMare表 示，他预计交易活动将保持高位，即使不如关税刚宣布时那么活跃。 他表示："但最近这段时间，也就是过去12个月，与新冠疫情之前相比，经济和政治环境已大不相 同。"美国银行固定收益部门的利率和外汇等宏观产品表现最为活跃。在股票方面，交易员处理的现金 和衍生产品交易量有所增加。 智通财经APP获悉，华尔街银行曾乐观地认为唐纳德·特朗普的第二任期将带来并购热潮，结果却带来 了一场交易盛宴。美国五大银行上半年的交易营收较去年同期跃升100亿美元，达到创纪录水平。这主 要是由于关税和税收政策推动了股票、货币和债券市场的交易活动大幅增加。而投资银行营收仅小幅增 长不到10亿美元，且仍比2021年的峰值低近40%，因为市场波动影响了并购和首次公开募股(IPO)交 易。 特朗普关税引发市场动荡 美国银行(BAC.US)全球市场总裁Jim DeMare表示："解放日后，我们看到市场剧烈波动。当时客户交易 活动频繁，随着担忧情绪的消退，市场趋于稳定。随后，投资者在股票、利率和外汇市场方面进行了重 新配置。" 去年 ...

墨西哥经济部：将支持当地番茄生产商寻求暂停征税协议。 ...

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