美国财长贝森特：特朗普税收立法将恢复设备的100%费用抵扣，扩大全额费用抵扣至工厂建设，并为 研究与创新提供税收抵免和扣除。 ...

Financial Data and Key Metrics Changes - Q1 earnings per diluted share were $1.95, below the low end of guidance, primarily due to a higher proportion of international sales compared to U.S. sales [5][39] - Gross margin increased to 41% in Q1 from 37% in the prior quarter, driven by a higher mix of U.S. manufactured modules qualifying for Section 45X tax credits [40] - Total cash and marketable securities decreased to $900 million at the end of Q1, reflecting a decrease of $900 million from year-end [44] Business Line Data and Key Metrics Changes - The company secured net bookings of 0.6 gigawatts at a base ASP of $0.305 per watt, resulting in a contracted backlog of 66.3 gigawatts [4][35] - Q1 module sales were 2.9 gigawatts, with 1.75 gigawatts being domestically produced [39] - Approximately 32.5 gigawatts of contracted volume includes potential adjustments that could generate additional revenue of up to $600 million [36] Market Data and Key Metrics Changes - The mid to late stage bookings opportunities increased to 23.7 gigawatts, driven by demand in India from the PM Kusum initiative [37][38] - The company anticipates a shift in production from exports to the U.S. to the domestic Indian market due to new tariffs [15][55] Company Strategy and Development Direction - The company is focused on leveraging its unique profile as the only U.S. headquartered PV manufacturer of scale with a fully vertically integrated manufacturing presence [19][34] - The company plans to pivot its India facility to produce more for the domestic market in response to tariff impacts [15][55] - The company continues to advocate for maintaining key tax policies and strengthening domestic content provisions to support U.S. manufacturing [24][25] Management's Comments on Operating Environment and Future Outlook - Management expressed confidence in the long-term prospects for solar demand in the U.S., despite near-term challenges from the new tariff regime [17][33] - The company highlighted the importance of a level playing field in trade practices to ensure the sustainability of U.S. solar manufacturing [20][22] - Management noted that the uncertainty surrounding tariffs and policy changes could impact project costs and financing, leading to potential delays in shipments [50][51] Other Important Information - The company is facing challenges related to increased capital expenditure costs and production costs due to the new tariff regime [49][50] - The company has approximately 13.9 gigawatts of forward contracts for international product delivery to the U.S., with potential tariff-related risks [13][35] Q&A Session Summary Question: Outlook for bookings and impact of tariffs - Management noted increased customer engagement and momentum for bookings, but uncertainty remains regarding pricing dynamics due to tariffs and policy changes [66][70] Question: Underperformance of modules - Management confirmed that third-party reports validated root causes of production issues and corrective actions have been implemented [66][70]

欢迎扫描下方二维码关注： 供稿：国家税务总局广东省税务局国际税收管理处 不具有独立法人地位或者按照税 收 协 定 规 定 不 认 定 为 对 方 国 家 (地区)的税收居民),其取得 的各项境外所得,无论是否汇回 中国境内,均应计入该企业所属 纳税年度的境外应纳税所得额。 所得来源地确定 销售货物所得 BIG 按照交易活动发生地确定 提供劳务所得 les 按照劳务发生地确定 转让财产所得 不动产转让按照不动产所在地确定 动产转让按照转让动产的企业或者 机构、场所所在地确定 权益性投资资产转让所得按照被投 资企业所在地确定 股息、红利等权益性投资所得 > 按照分配所得的企业所在地确定 利息、租金、特许权使用费所得 按照负担、支付所得的企业或者机 构、场所所在地确定 其他所得 由国务院财政、税务主管部门确定 所得实现年度确定 企业来源于境外的股息、红利等 权益性投资收益所得 若实际收到所得的日期与境外被投资方作出 利润分配决定的日期不在同一纳税年度的, 应按被投资方作出利润分配日所 在的纳税年度确认境外所得。 企业来源于境外的利息、租金、 特许权使用费、转让财产等收入 若未能在合同约定的付款日期当年收到上述 所得 ...

智通财经4月28日电，韩国总统候选人李在明称，承诺对国内生产并销售的芯片提供至高10%的生产税 收抵免。 ...

韩国总统候选人李在明：承诺对国内生产并销售的芯片提供至高10%的生产税收抵免。 ...

编译 / 钱亚光 设计 / 师 超 来源 / www.reuters.com, electrek.co 最近，现代汽车表示，正在与通用汽车（GM）进行谈判，拟向其美国同行供应商用电动汽车，因为需求疲软，预计今年的销量增长将减半。 这家韩国汽车制造商表示，与通用汽车的合作涉及多个合作领域，包括联合采购零部件以及在乘用车方面的合作。 这家去年与通用汽车签署初步合作协议的汽车制造商还表示，计划在今年第一季度内就零部件采购、乘用车和商用车方面的合作签署具有约束力的合 同。 本周，特朗普总统表示，他可能从 2 月 1 日起对加拿大和墨西哥征收进口关税。韩国国内、美国和欧洲的不确定性因素影响了预测。 特朗普还威胁要终止 7500 美元的联邦电动汽车税收抵免，这只会让美国进一步落后于中国在全球电动汽车市场的迅猛发展。 与此同时，韩国国内的政治动荡也动摇着现代汽车的市场信心。现代汽车表示，自去年 12 月初韩国现已被弹劾的总统宣布进入紧急状态以来，韩元大 幅贬值，这将提升汇回收益，但也会推高汽车保修费用，从而压缩利润率。 李承祚表示："由于不仅在国内市场，而且在美国市场都可能出现政策变化，再加上欧洲将出台更严格的排放标准，我 ...