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山西:已开具的发票如何查询是否勾选抵扣?操作步骤
蓝色柳林财税室· 2025-07-03 00:49
欢迎扫描下方二维码关注: 给客户开具了发票,如何能查询到开给 客户的发票是否已勾选抵扣呢?可以通过电 子税务局-税务数字账户模块进行查询,一起 来看操作步骤吧。 操作步骤 第五步 、选择想查询的发票,点击【详情】 第一步 、登录电子税务局,点击【我要办 税】-【税务数字账户】-【发票业务】 第二步 、进入"发票业务"界面,点击【发票 查询统计】 第三步 、点击【全量发票查询】 第六步 、 查看"增值税用途标签",即可查询 发票是否抵扣 第四步 、"查询类型"选择"开具发票",选 定"开票日期(起)、开票日期(止)",点 击【查询】 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 参考之用,并非实际办税费的标准,欢迎交流学习,共同分享学习经验成果。文章版权归原作者所有,如有不妥,请联系删除。 | 3 1114-45067806 CERS ← 全国发展市场 > | 製品状態造情 | | | | 10 | | | --- | --- | --- | --- | --- | --- | --- | | 2000 Re ...
两则新闻看调研(人民论坛)
Ren Min Ri Bao· 2025-07-03 00:31
最近,有两则关于调查研究的新闻,引发关注、引人深思。 一则赢得不少点赞。浙江杭州滨江区长河街道骑手驿站利用率低,为找准问题,基层干部利用业余时间 体验了60天外卖骑手生活。一同流汗、吃罚单,骑手称他为"自己人"。需求摸清了,有针对性地优化服 务,效果立竿见影。 一则引起一片哗然。在河南,宁陵县一干部为应付考核调研,花费不菲资金打造所谓"经典观摩路线", 对沿线21个行政村40多万平方米墙体喷漆刷白,被河南省纪委监委公开通报。 中央八项规定,"改进调查研究"摆在第一位。调查研究搞得好不好,直接反映党的群众路线贯彻执行得 到不到位。坚持优良作风和科学方法相结合,让形式主义"吃苦头",让求真务实"有甜头",调查研究这 件"传家宝",必能在新征程上常用常新,再立新功。 《 人民日报 》( 2025年07月03日 04 版) (责编:胡永秋、牛镛) 习近平总书记指出:"调查研究是我们党的传家宝,是做好各项工作的基本功。"党史上记载了数不清的 经典范例,也留下了许多著名论断。但实际工作中,为何总有调查研究或走马观花或荒腔走板?从这两 个案例对比来看,问题出在作风不正和不得其法上。 好的调研是求真的。调研的目的是掌握真实情 ...
规范涉企行政检查,山东亮出“三张清单”
Qi Lu Wan Bao· 2025-07-02 21:52
Group 1 - The Shandong provincial government is implementing a standardized administrative law enforcement system to optimize the business environment, focusing on clear management through a "three-list" system [1][2] - The first list, the "Legal Matters List," clarifies who conducts inspections by identifying all administrative inspection items related to enterprises, with 434 inspection items published on the government website [1] - The second list, the "Inspection List," specifies what is inspected, comprising 512 categories of inspections with 1,267 inspection items and 7,962 inspection contents, allowing enforcement personnel to check according to the list [1] Group 2 - The third list, the "One Industry One Book" administrative guidance list, addresses the issue of prioritizing enforcement over service, providing legal operation guidelines tailored to local industry characteristics [2] - For example, in Linqing City, a major bearing production area, the implementation of this guidance has led to a reduction in litigation cases by 13% and administrative penalties by 13.8%, while increasing employment to over 100,000 and achieving an annual output value exceeding 20 billion yuan [2]
弘则研究:化学发光行业更新
2025-07-03 15:28
弘则研究:化学发光行业更新 20250702 摘要 贝克曼中国区 2024 年诊断收入约 70 亿人民币,2025 年目标持平,但 一季度收入、装机量和试剂销售低于去年同期,显示增长面临挑战。 2025 年一季度行业增速为-10%,考虑春节压货因素后约为-8%至- 9%,二季度回升至-6%至-7%,主要受益于装机量和四季出货量改善, 但三季度增速转正预期不乐观。 集采影响下,总标项目最高限价下降 50%,入院价降至 410 元,厂家 出厂价平均在 300 元左右,代理商利润空间在 30%-40%之间,新项目 利润空间可能更高。 2025 年出厂价格相比去年同期下降约 15%,主要由于单对单医院降价 压力普遍存在,且降价幅度参考集采降幅,国产产品渠道利润空间高于 外资品牌。 检测互认政策在全国大规模执行,导致 5 月份 30 家代表性医院门诊量 上升但测试数下降 15%-20%,对行业检测量产生显著负面影响,预计 整个行业检测量下降约 10%。 Q&A 当前机台的影响及行业需求情况如何? 目前,机台的影响主要集中在集采落地进度和价格调整方面。去年(2024 年)年底完成集采后,现在还没有执行,至少我们公司尚未收 ...
倒计时一周:特朗普拒延关税期限
第一财经· 2025-07-02 13:39
Core Viewpoint - The article discusses the impending deadline for the U.S. to reinstate tariffs, highlighting the lack of substantial trade agreements and the potential market reactions to these developments [1][5]. Trade Negotiation Progress - The U.S. government has not extended the deadline for tariff reinstatement, with President Trump indicating no plans to delay the July 9 deadline [1][5]. - The U.S. has only signed a general economic prosperity agreement with the UK since announcing a 90-day pause on tariffs, falling short of the goal to reach 90 agreements [1][2]. - The EU is pushing for a reduction in tariffs, while the U.S. prefers a phased agreement model similar to that with the UK [6][7]. EU's Response and Strategy - The EU has agreed to impose counter-tariffs on $210 billion worth of U.S. goods unless an agreement is reached by July 14 [6]. - There is internal disagreement within the EU regarding retaliation, which may reduce the U.S.'s incentive to compromise [7][11]. - The EU is also considering further tariffs on U.S. imports worth up to €95 billion [6]. Japan and India Negotiations - Japan's trade negotiations are uncertain, with Trump criticizing Japan's trade practices and suggesting high tariffs on Japanese automobiles [7][8]. - In contrast, there is optimism regarding a potential agreement with India, focusing on market access and specific industry tariffs [8][9]. U.S. Trade Policy Implications - The U.S. is prioritizing "reciprocal tariffs" in negotiations, with other industry tariffs being postponed [10]. - Experts express concerns that the U.S. administration's aggressive stance may damage long-standing trade relationships and accelerate global supply chain restructuring [10][11]. - The EU is advised to diversify its export markets and strengthen local production capabilities to mitigate the impact of U.S. tariffs [11].
中日货运“主干道”迎变局, 两大日航合并案获中国“有条件”放行
Guan Cha Zhe Wang· 2025-07-02 10:11
Core Viewpoint - The approval of All Nippon Airways Holdings' acquisition of Nippon Cargo Airlines by China's State Administration for Market Regulation is aimed at ensuring smooth bilateral trade and maintaining the stability of regional supply chains [1][2]. Group 1: Regulatory Approval - The acquisition involves the consolidation of two major players in Japan's air cargo market, with a focus on the potential impact on competition in the China-Japan air cargo service market [1][2]. - The State Administration for Market Regulation emphasized the importance of maintaining market competition and protecting consumer interests, reflecting China's antitrust enforcement focus on the international air cargo market [2]. Group 2: Market Impact - The combined capacity of All Nippon Airways and Nippon Cargo Airlines on China-Japan routes is significant, potentially weakening competitive levels in the market [1]. - Following the merger, the market shares in Los Angeles and Chicago are projected to reach 30% and 35% respectively, making the combined entity the largest air cargo service provider in those regions [2]. Group 3: Conditions and Commitments - All Nippon Airways has committed to several restrictive conditions to ensure fair competition post-acquisition, including continuing existing ground service agreements and providing ground services to new market entrants [1][3]. - The Japan Fair Trade Commission initially rejected the acquisition due to concerns over market competition, but later approved it after All Nippon Airways made concessions, including a slot-sharing agreement with Polar Air Cargo [2][3].
【宏观快评】审计工作报告观察
Huachuang Securities· 2025-07-02 08:32
ts 项 45 创 III F 证券研究报告 【宏观快评】 审计工作报告观察 6月24日,受国务院委托,审计署侯凯审计长向十四届全国人大常委会第十六 次会议作了《国务院关于 2024年度中央预算执行和其他财政收支的审计工作 报告》(下称"工作报告")。 主要观点 我们观察,工作报告呈现的重大违纪违法问题和审计整改情况(涉案数、人、 金额等)在近5年居中;通过披露若干相关具体案例,充分展示了当前审计工 作的细致度和震撼力。 一、什么是审计工作报告? 8 审计针对谁?主要是财政。"维护国家财政经济秩序,提高财政资金使用效益, 促进廉政建设,保障国民经济和社会健康发展"(《审计法》第一条)。 宏观研究 宏观快评 2025年07月02日 华创证券研究所 证券分析师:张瑜 电话:010-66500887 邮箱:zhangyu3@hcyjs.com 执业编号:S0360518090001 证券分析师:高拓 电话:010-66500860 邮箱:gaotuol@hcyjs.com 执业编号:S0360521080001 审计工作谁来做?审计署牵头。根据《审计法》第七条,国务院设立审计署, 在国务院总理领导下,主管全国的审计 ...
“无事不扰”成常态 润州打造法治化营商环境新蓝图
Zhen Jiang Ri Bao· 2025-07-02 07:58
Core Viewpoint - The article discusses the establishment of a special task force by the Runzhou District Judicial Bureau to address issues such as multiple inspections and repeated law enforcement on enterprises, aiming to create a law-based business environment that is responsive to needs and minimizes disruptions [1][2]. Group 1: Governance Structure - A special task force has been formed, led by district leaders and involving 15 units, to coordinate efforts across 25 law enforcement departments [1]. - A task decomposition plan has been introduced, detailing 48 tasks and establishing a closed-loop mechanism with three lists to achieve goals of reducing frequency, strengthening norms, and improving efficiency [1]. Group 2: Regulatory Framework - Four key systems have been established to enhance regulatory awareness, including a subject confirmation announcement system, a management system for inspection item lists, a record management system for inspection plans, and a special inspection evaluation approval system [1][2]. - The annual inspection frequency for individual enterprises is capped at two, with emergency inspections requiring approval within five days [1]. Group 3: Inspection Procedures - The first operational guidelines for enterprise inspections have been developed, implementing a "three musts and three must nots" approach to streamline the inspection process [2]. - Inspections must be planned in advance, notifications must be provided, and results must be communicated promptly, while prohibiting unnecessary disruptions to business operations [2]. Group 4: Action Initiatives - Six major actions have been initiated to reduce burdens and enhance efficiency, including expanding non-site inspections, upgrading joint law enforcement, and establishing a risk archive for enterprises [2]. - A whitelist mechanism is being piloted for enterprises with no violations, allowing them to enjoy a "no inspection without complaints" status [2]. Group 5: Supervision Mechanisms - A four-pronged guarantee mechanism is being reinforced to build a long-term supervision system, including a digital regulatory platform to prevent duplicate inspections and a hotline for reporting violations [3]. - Enterprises can expect written responses to complaints within 60 days, and pre-enforcement assessments are being trialed in market regulation areas to mitigate risks [3].
安全检查和环保等影响下 焦煤维持反弹之势
Jin Tou Wang· 2025-07-02 07:11
Core Viewpoint - The coal market is experiencing a rebound in prices due to supply constraints and increased demand from steel and coke enterprises, with the main futures contract reaching 840.0 yuan/ton, up 2.75% [1]. Supply and Production - A major coal mine in Changzhi is undergoing maintenance from June 28 to July 12, affecting a total of 375,000 tons of raw coal production [2]. - The overall coal supply is gradually recovering as some previously reduced or suspended coal mines in the Ordos region are resuming production [2]. Market Pricing - On July 1, the auction price for low-sulfur coke coal in the Qinyuan market increased slightly, with a starting price of 1,100 yuan/ton and an average transaction price of 1,128 yuan/ton, reflecting a 5 yuan/ton increase from the previous auction [2]. Industry Insights - Xinyi Futures notes that the inventory at mines is showing signs of a turning point, with steel and coke enterprises slightly exceeding expectations in restocking, leading to a recovery in the coal supply-demand structure [3]. - Yide Futures highlights that the fourth round of price reductions for coke has compressed profit margins for coke enterprises, while the supply of coke is declining. However, the demand from steel mills remains resilient, supporting the raw material needs [3]. - The overall market for coking coal is improving, with a notable decrease in the rate of unsold auction lots and increased purchasing activity from intermediate washing plants and traders [3].
宏观快评
Huachuang Securities· 2025-07-02 04:04
宏观研究 证 券 研 究 报 告 【宏观快评】 审计工作报告观察 事 项 6 月 24 日,受国务院委托,审计署侯凯审计长向十四届全国人大常委会第十六 次会议作了《国务院关于 2024 年度中央预算执行和其他财政收支的审计工作 报告》(下称"工作报告")。 主要观点 我们观察,工作报告呈现的重大违纪违法问题和审计整改情况(涉案数、人、 金额等)在近 5 年居中;通过披露若干相关具体案例,充分展示了当前审计工 作的细致度和震撼力。 ❖ 一、什么是审计工作报告? 审计针对谁?主要是财政。"维护国家财政经济秩序,提高财政资金使用效益, 促进廉政建设,保障国民经济和社会健康发展"(《审计法》第一条)。 审计工作谁来做?审计署牵头。根据《审计法》第七条,国务院设立审计署, 在国务院总理领导下,主管全国的审计工作(审计长是审计署的行政首长)。 审计署向谁汇报、汇报什么?向总理提出财政预决算和收支情况的结果报告。 根据《审计法》第十九条:审计署在国务院总理领导下,对中央预算执行情况、 决算草案以及其他财政收支情况进行审计监督,向国务院总理提出审计结果报 告(地方各级审计机关向本级人民政府和上一级审计机关提出审计结果报告)。 ...