智通财经6月24日电，中国人民银行等六部门联合印发《关于金融支持提振和扩大消费的指导意见》。 其中提到，支持居民就业增收，增强消费信心。强化民营和小微企业、个体工商户等吸纳就业能力强的 经营主体金融服务。深入实施创业担保贷款政策，鼓励因地制宜适当放宽创业担保贷款申请条件，简化 审批流程，促进符合条件的个人和企业创业增收。加快推进劳动、资本、知识、技术等要素市场化配置 和融资服务机制健全完善，增加居民家庭可支配收入。创新适应家庭财富管理需求的金融产品，规范居 民投资理财业务，提高居民财产性收入。 央行等六部门：创新适应家庭财富管理需求的金融产品 提高居民财产性收入 ...

产划分为若干组合，参考历史信用损失经验，结合当前状况并考虑前瞻性信息，在组合基础上估计预期 信用损失。由于（1）针对已验收尚未结算的工程项目组合，即尚未完成工程项目结算专项审计，不满 足无条件向客户收取合同对价的项目，该组合与应收账款信用风险相近，采用与公司应收账款相同的预 期信用风险损失率计提减值准备。（2）针对一年内到期/一年以上到期的质保金组合，原在应收账款核 算质保金，新收入准则会计政策变更后，这部分自应收账款调整至合同资产/其他非流动资产核算，延 续原先的信用损失计提比例。故以上为按照应收账款、合同资产（已完工验收未结算合同资产、一年以 内到期质保金）、其他非流动资产（一年以上到期质保金）的账龄迁移情况确定历史账龄减少额，进一 步计算的迁徙率情况。 由于公司照明工程客户群体的特殊性，其主要为政府及事业单位、国有企事业单位及相关基础设施投资 建设主体公司，信用等级普遍较高，公司基于近三年的平均迁徙率进一步模拟了"5年以上应收款历史损 失率100%"、"5年以上应收款历史损失率90%"、"5年以上应收款历史损失率80%"分别测算的坏账准备 金额，并与公司按照坏账政策以预期信用损失计提的坏账准备金额及损失 ...

Group 1 - The luxury real estate project "Shanghai Yihua Courtyard" in Huangpu District, Shanghai, has gained significant attention due to its rapid sales, with all units sold out upon opening [2][6] - The project features high-end amenities such as a swimming pool, private club, and 24-hour concierge service, attracting wealthy buyers with its starting price of 50 million yuan for large units [5][10] - The sales process involved a lottery system due to the high demand, which has not been seen in a long time, highlighting the increasing wealth among buyers [6][10] Group 2 - Notable names from the entertainment industry have been linked to the buyers, including Huang Minghao, a young star who reportedly purchased a unit for 50 million yuan, raising eyebrows about his financial capacity [7][10] - Other celebrities mentioned include singer Sha Baoliang and his wife, as well as potential buyers like Pan Weibao, indicating a trend of celebrities investing in luxury real estate [12][14] - The public reaction reflects a mix of surprise and skepticism regarding the wealth of these stars, with discussions about the perceived disparity between their earnings and societal contributions [16][18] Group 3 - The phenomenon of celebrities purchasing luxury properties has sparked conversations about the entertainment industry's financial dynamics, with many questioning how such wealth is accumulated [18][20] - The trend also raises concerns about the responsibilities of celebrities, as their high incomes often come under scrutiny, especially when associated with negative behaviors [20]

欢迎扫描下方二维码关注： 是申报了，这不问题 就来了嘛，他们这个 月要求我们开具发票， 我也已经把发票补开 出来了，那我们之前 填报的"未开票收入" 是不是就有问题了? 我马上去更正一下上 个月的申报表。 千万别! 这样处理可有问题! 啊?可是如果我直接 在这个月申报开票收 入，那不是就会重复 缴税了吗? 放心,申报未开票 收入后又补开发票 的,下次申报时, 合理处理即可! 往期回顾 别卖关子了!怎么处理? 快教教我。 咱们是一般纳税人,申报 的时候,可以在《增值税 及附加税费申报表 (一般 纳税人适用）》附列资料 (一)的"未开具发票" = 栏填报负数,冲减当期 销售额,当期开具的发 票如实填报在对应栏次。 增值税及附加税费申报表附列资料（一） # 月 日室 年 月 日 情项 (应纳） fi 假 | ហ័ 6 9=1+3+5 |10=2+4+ |1=9+ 15 8 7 There *** 即征即退货物及加工修 8日 即征即退服务,不动产和无形资产 也就是说，我们前期在 "未开具发票" 栏次填 报了一笔 8 万元的未开 票收入，现在补开发票 后，需要在"未开具发 票" 栏填" -8 万元" 同时在"开具增值税 ...

Core Insights - Chongqing has surpassed Shanghai to become the city with the highest total retail sales of consumer goods in China for the first time, with a total of 538.54 billion yuan compared to Shanghai's 535.55 billion yuan [1][3] - The decline in consumption in first-tier cities like Shanghai and Beijing is attributed to high housing prices and a significant proportion of transient populations, which affects local consumption patterns [7][10] Group 1: Consumption Data - In the first four months of this year, Chongqing's retail sales grew by 4.4%, outperforming Guangzhou's 4% and Shenzhen's 3.7%, while Shanghai experienced a decline of 0.3% and Beijing a decline of 3.7% [7][8] - The top ten cities for consumer spending last year were Shanghai, Chongqing, Beijing, Guangzhou, Shenzhen, Chengdu, Suzhou, Nanjing, Hangzhou, and Wuhan [6] Group 2: Factors Contributing to Chongqing's Success - Chongqing's large population base of 31.9 million in 2024 provides a significant advantage over other first-tier cities, which have populations around 20 million [3] - The lower housing prices in Chongqing compared to first-tier cities allow residents to allocate more disposable income to consumption rather than mortgage payments [3][14] Group 3: Challenges for First-tier Cities - The high proportion of transient populations in cities like Beijing and Shanghai leads to lower local consumption, as these individuals may not spend significantly in the cities where they work [9][11] - The decline in consumer confidence among millennials and Generation X in first-tier cities is linked to high housing prices, which can diminish their purchasing power and willingness to spend [16] Group 4: Future Outlook - Chongqing is actively promoting consumption through initiatives such as a new round of appliance upgrades and plans to enhance service consumption and new consumption cultivation, aiming for a retail sales growth rate of 5% this year [14] - The long-term solution for first-tier cities to overcome their "affluence disease" involves addressing housing prices to improve the attractiveness of these cities for both residents and transient populations [16]

2025.06. 23 本文字数：1198，阅读时长大约2分钟 作者 | 第一财经 陈益刊 今年以来个税收入保持相对较快增长，成为推动今年全国税收收入降幅持续缩窄的一个重要因素。 近日财政部公布的2025年1-5月财政收支情况显示，2025年前5个月个税收入为6572亿元，同比增 长8.2%。这一增速高于今年前5个月全国税收收入增速（-1.6%），也高于2024年全年个税增速 （-1.7%）。其中5月份个税收入为1196亿元，同比增长12.3%。 个税是对居民工资薪金、劳务报酬、财产性收入等征税，居民收入稳步增长是个税增长的基础。 个税征管持续强化，也起到一定的增收效应。比如近期税务总局网站实名曝光3起自然人纳税人未依 法办理个人所得税综合所得汇算偷税案件，其中1人补缴个税及滞纳金、罚款超千万，释放了严打个 税偷逃税行为信号。 一些地方部门对当地个税收入增长较快成因的做了初步分析，总体上跟一些居民收入增加相关。 比如北京个税收入规模常年位居全国各省前列。北京市财政局数据显示，当地前4个月个人所得税同 比增长6.4%，主要是部分企业在4月份股权激励行权、发放年终奖缴纳个税增加带动。 根据此前税务部门公开数据，我 ...

Group 1 - OpenAI CEO Sam Altman claims that humanity may have crossed into an irreversible stage of AI development, referred to as the "singularity," which he describes as a gentle transition rather than a disruptive one [1][2] - Altman argues that AI capabilities have surpassed those of any individual human, with billions relying on AI like ChatGPT for daily tasks, and predicts significant advancements in AI capabilities by 2026 and 2027 [2][3] - The efficiency of AI is reportedly increasing rapidly, with productivity improvements of 2 to 3 times in research fields, while the cost of using AI continues to decline [3][4] Group 2 - Altman presents a "singularity model" suggesting that continuous investment in AI will lead to capability evolution, cost reduction, and significant profits, creating a positive feedback loop [4][5] - Despite some AI capabilities exceeding human performance in specific tasks, there are still significant limitations, particularly in areas requiring common sense and spatial awareness [5][6] - The relationship between AI development and economic growth remains uncertain, with a lack of solid evidence supporting Altman's claims about productivity increases [6][7] Group 3 - Altman's optimistic view of a gentle transition through the singularity contrasts with historical perspectives that predict severe societal disruptions, including widespread job losses [8][9] - Research indicates that AI could impact up to 80% of jobs in the U.S., raising concerns about the potential for significant employment shifts [9][10] - Altman believes that new job creation will offset job losses caused by AI, drawing parallels to past technological revolutions that led to new employment opportunities [10][11] Group 4 - The emergence of new job roles related to AI, such as machine learning engineers and AI ethics consultants, is noted, but there are concerns about whether these roles can sufficiently replace those lost to AI [11][12] - The speed of AI's job displacement raises questions about the feasibility of individuals transitioning to new roles in a timely manner [12][13] - The economic implications of AI's rise may lead to a concentration of wealth among high-skilled individuals and capital owners, exacerbating income inequality [15][16] Group 5 - Altman advocates for Universal Basic Income (UBI) as a potential solution to address income inequality exacerbated by AI, suggesting that the wealth generated by AI could support such initiatives [16][17] - Critics argue that UBI lacks a practical foundation and that existing wealth distribution mechanisms do not effectively address growing inequality [18][19] - The success of UBI and similar policies hinges on the establishment of effective income redistribution mechanisms, which currently face significant challenges [20][21] Group 6 - The alignment of AI with human values and goals is a critical issue that could impact the peaceful transition through the singularity [21][22] - There are concerns that AI may deviate from human intentions due to the complexity of accurately defining human values and the potential for AI to adopt harmful inputs during self-improvement [22][23] - Altman's dismissal of the alignment issue raises alarms about the risks of unchecked AI development, which could lead to scenarios where AI acts contrary to human interests [24][25]

Group 1: Market Overview - The market has seen adjustments in hot sectors, with cyclical commodities like coking coal, aluminum, and Brent crude oil performing well due to the Middle East crisis affecting global commodity supply [2] - The North China 50 index has adjusted, influenced by discussions around micro-cap stock trading congestion, with cautious investors taking action [2] - A weekly review of A-shares shows bank stocks leading in gains, while sectors like beauty care, pharmaceuticals, textiles, and social services have seen declines [2] Group 2: Middle East Risk - The Middle East crisis is currently limited to Iran, but concerns are growing about the potential for escalation following U.S. airstrikes on Iranian nuclear facilities [3] - Predictions suggest that if Iran expands its attacks and blocks the Strait of Hormuz, oil prices could surge to $120-130 per barrel, leading to high global inflation and reduced manufacturing profits [3] - Analysis indicates that U.S. actions may be politically motivated to alleviate internal pressures, with a focus on avoiding ground troop deployment [3] Group 3: China Asset Revaluation - The recent Lujiazui Forum indicated a policy tone favoring openness, which could release policy dividends for the revaluation of Chinese assets [5] - Foreign Direct Investment (FDI) in China has shown a decline, with actual foreign investment amounting to 358.19 billion yuan in the first five months of 2025, down 13.2% year-on-year [5][6] - The structure of FDI shows positive trends in high-tech industries, with significant growth in sectors like e-commerce services and aerospace manufacturing [6] Group 4: Tax Revenue Insights - National public budget revenue for January to May 2025 was 96,623 billion yuan, a slight decrease of 0.3% year-on-year, with land use rights revenue down 11.9% [7] - The probability of a real estate market resurgence is low, as indicated by declining property-related tax revenues [7] - Securities transaction stamp duty increased by 52.4% year-on-year, reflecting heightened market activity and the importance of the stock market in asset revaluation [8] Group 5: Non-Tax Revenue and Market Dynamics - Non-tax revenue grew by 6.2% year-on-year, indicating a shift in focus from external factors to internal reforms and adjustments in interests [9] - The government is increasingly normalizing its behavior in revenue collection, which is crucial for market vitality and asset revaluation [9] Group 6: Long-Term Asset Revaluation - While external risk premiums suggest a foundation for asset revaluation in China, internal conditions still require improvement for a complete revaluation [10] - The restructuring of international order and adjustments in China's leading industries present ongoing investment opportunities [11]

Group 1 - The core viewpoint of the articles indicates that individual income tax (IIT) revenue has shown a relatively fast growth this year, contributing significantly to the narrowing decline in national tax revenue [1][2][3] - In the first five months of 2025, IIT revenue reached 657.2 billion yuan, representing a year-on-year increase of 8.2%, which is higher than the national tax revenue growth rate of -1.6% during the same period [1][3] - The increase in IIT is attributed to several factors, including a low base from the previous year, rising incomes among middle and high-income earners, and strengthened tax administration [1][2][3] Group 2 - In Beijing, IIT revenue grew by 6.4% in the first four months of 2025, driven by increased tax payments from stock option exercises and year-end bonuses [2] - High-income earners, particularly those with annual incomes exceeding 1 million yuan, contribute significantly to IIT revenue, accounting for over 50% of total IIT despite representing only 1% of the total number of taxpayers [2] - The IIT revenue for the first five months of 2025 is comparable to the same period in 2022 and 2023, but lower than the pre-reform level in 2018 [3] Group 3 - The Ministry of Finance reported that securities transaction stamp duty reached 66.8 billion yuan in the first five months of 2025, marking a substantial year-on-year increase of 52.4% [4] - The projected IIT revenue for 2025 is estimated at 1.57 trillion yuan, with an expected year-on-year growth of approximately 6.3% [5]

5月大多数城市房价，又在下跌。 虽然常识是没有永远下行的市场，但这一轮房地产自21年7月下行周期开启已长达4年后，未来房价，到底何时能迎来拐点？ 这是全民关注的问题。 目前基于经济下行，投资下行、消费不足以及众多行业收入下行、后市信心不足大背景下，大多人尤其没买房的人都认为未来中国房价还会继 续跌跌不休，现在25年还远没到底。 当然，他们给出的理由很单薄，比如人口出生率越来越低，就业都是个问题了还怎么买房？当然大多是泄愤。 当然也有人说再跌1、2年到底了，也有人说日本跌了30年，中国房价这一轮要真正见底还早着了。当然，还有人说房价不可能再大跌了，因为 再大跌就会触发银行金融系统的风险，国家会控盘。 在这样一个背景下，中金有一个预测结论，相对目前大众认知会乐观一些。 即这一轮房地产拐点（房价拐点）有望1~2年后到来。 也就是2026年到2027年会实现房价见底向上。 与大众的情绪化、片面化视角研判不同的是，中金有一套更理性、更系统的分析。 01 房地产市场回稳三步走 整个房地产市场止跌回稳，在中金看来，核心会分为三个阶段。 第一步：交易量止跌（2025年）中央地方持续救市政策，驱动销量环比改善； 第二部：房价企 ...