Core Viewpoint - The focus of future fiscal revenue and expenditure may be on maintaining deficits, standardizing tax collection, supplementing local financial resources, and resolving hidden debts [2][3][18] Fiscal Revenue and Expenditure Overview - In the first eleven months of 2025, the national general public budget revenue was 200,516 billion yuan, a year-on-year increase of 0.8%, while the expenditure was 248,538 billion yuan, up 1.4% year-on-year [5] - In November, the broad fiscal expenditure showed a year-on-year decline of 1.7%, a significant narrowing of the decline by 17.5 percentage points compared to October, while the broad fiscal revenue fell by 5.2%, further declining by 4.6 percentage points from October [2][6] Revenue and Expenditure Dynamics - The divergence in fiscal revenue and expenditure is partly due to base disturbances and the ongoing drag from land finance [11][19] - The government fund revenue in November saw a year-on-year decline of 15.8%, although the decline was narrowed by 2.6 percentage points compared to October [24][29] - The general fiscal expenditure budget completion rate in November was 8%, lower than the five-year average of 8.4% [38] Support for Fiscal Expenditure - The 5,000 billion yuan local special bond limit and the implementation of financial tools have become important supports for broad fiscal expenditure in November [15][49] - The government fund expenditure turned positive in November, reaching a growth of 2.8%, significantly improving from a negative growth in October [38][49] Future Fiscal Strategy - The fiscal revenue strategy for 2026 may focus on maintaining necessary fiscal deficits and addressing local fiscal difficulties while encouraging local governments to actively manage debts [18][19]

12000元在各级税率下对应的节税额。 岁末将至，辛苦一年的你是否也在思考：如何让手中的余钱更"稳妥"？个人养老金，或许正是你需要的答 案。每年最高12000元的缴费额度，享受税收优惠，还能自主选择多种稳健或增值型金融产品——个人养老 金，正成为越来越多人养老规划中的"标配"。 近期，国家层面陆续出台多项个人养老金配套政策。今年9月，这项原本只能退休后动用的"养老专属资金"， 如今新增三大领取通道——当面临重大疾病、长期失业或低保困境时，账户里的钱可以提前支取。 个人养老金制度自全面实施以来，获得了越来越多市民的关注和参与。 查看人社部公布的个人养老金推荐产品。 查看个人节税金额。 | 级数 | 全年应纳税所得额 | (96) | 1.2万抵扣额度 对应的免税额(元) | (刀扇) | | --- | --- | --- | --- | --- | | T | 不超过36000元的 | 3 | 360 | 0 | | 2 | 超过36000元至144000元的 | 10 | 1200 | 840 | | | 部分 | | | | | 3 | 超过144000元至300000元的 | 20 | 2400 | 2 ...

证券日报网讯12月12日，金石亚药（300434）在互动平台回答投资者提问时表示，公司在海南省设有两 家子公司，分别是海南亚洲制药股份有限公司和海南快克药业有限公司，均正常运营中。海南省现已出 台涉及产业扶持、关税减免、税收优惠、人才引进等多项政策。未来，公司也将密切关注政策动态，深 入研读政策细则，结合公司中长期战略，积极挖掘潜在商业机会，助力公司持续稳健发展。 ...

Core Insights - The personal pension system in China has seen over 80% of investors open accounts, but a significant portion remains inactive, indicating a gap between awareness and action [3][4][5] - Tax incentives are the primary motivation for account openings, while the understanding of professional management's long-term value is lacking among investors [10] Account Opening Status - 81.1% of surveyed investors have opened personal pension accounts, reflecting a growing awareness of retirement planning [4] - However, 73.78% of these investors are in a "just opened but not invested" state, highlighting a disconnect between willingness to open accounts and actual investment [5][6] Investment Barriers - The main barriers to investment are unclear product knowledge and insufficient understanding of policies, which hinder decision-making [8] - 33.54% of investors lack confidence or understanding of products, while 30.49% are not well-informed about policy details [9] Participation Motivation - Tax benefits remain the most significant incentive for participation in the personal pension system, with 34.15% of investors citing it as a key factor [10] - There is a notable lack of awareness regarding the value of professional management in long-term asset growth [10] Investment Preferences - FOF (Fund of Funds) and index funds are the preferred investment choices, as they align with investors' desires for stable growth and transparency [12] - This preference reflects a dual pursuit of risk diversification and clear operational characteristics [12] Overall Evaluation - Nearly half of users hold a neutral or positive view of the personal pension system, recognizing its long-term value for retirement savings [14] - However, over 20% of users report dissatisfaction, primarily due to liquidity concerns, indicating a need for product design adjustments [14] Core Demands - Investors' needs have shifted from whether to invest in personal pensions to how to invest more effectively [17] - There is a strong demand for in-depth product evaluations and investment strategy guidance, emphasizing the importance of professional support [17][18] Future Directions - The personal pension market has made initial strides in awareness, but further efforts are needed in three areas: transparency of product information, simplification of policy explanations, and precision in service support [20] - The goal is to provide more professional, practical, and understandable content and services to help investors overcome decision-making barriers [20]

欢迎扫描下方二维码关注： 企业享受优惠事项采取"自行判别、 申报享受、相关资料留存备查"的办理方 式 。企业应当根据经营情况以及相关税收 规定自行判断是否符合优惠事项规定的条 件,符合条件的可以通过填报企业所得税 纳税申报表享受税收优惠。同时，按照 《企业所得税优惠政策事项办理办法》的 规定归集和留存相关资料备查。 都有哪些留存备查资料呢? 享受税收优惠的高新技术企业，每年 汇算清缴时应按照《国家税务总局关于发 布修订后的《企业所得税优惠政策事项办 理办法》的公告》（国家税务总局公告 2018年第23号）中《企业所得税优惠事 项管理目录（2017年版 ）》的规定，妥 善保管以下资料留存备查： 留 存 备 查 1.高新技术企业资格证书 ; 2.高新技术企业认定资料 ; 3.知识产权相关材料 ; 4.年度主要产品(服务)发挥核心支持作用的 技术属于《国家重点支持的高新技术领域》 规定范围的说明，高新技术产品(服务)及对 应收入资料; 5.年度职工和科技人员情况证明材料 ; 6.当年和前两个会计年度研发费用总额及占 同期销售收入比例、研发费用管理资料以及 研发费用辅助账,研发费用结构明细表。 来源：大连税务 供稿： ...

Paired with high-deductible healthcare plans, health savings accounts help ease healthcare costs. HSAs are a triple tax-advantaged vehicle in the tax code, allowing for pretax contributions, tax-free compounding, and tax-free withdrawals for qualified medical expenses. However, few owners fund their HSAs to the maximum, and even fewer invest their HSA dollars outside a savings account. Most consumers likely don’t fill their HSAs because they lack the financial means; critics note that the HDHP/HSA combina ...

Core Insights - The personal pension system in China, recognized as the "third pillar" of retirement planning, is gaining significant attention as it approaches its third anniversary, with over 70 million investors participating [1][3][4] Group 1: Importance of the Personal Pension System - The personal pension system is essential for addressing retirement concerns, as the basic pension only provides a minimal safety net, necessitating a stronger third pillar for maintaining living standards [3][5] - The implementation of the personal pension system in November 2022 marked a significant step in establishing a robust retirement framework in China [3][6] Group 2: Growth and Participation - As of November 25, 2025, there are 1,245 personal pension products available, including various financial instruments such as savings, insurance, and funds, reflecting a growing awareness of self-directed retirement planning among the populace [6] - By November 2024, the number of personal pension accounts exceeded 72.79 million, with total contributions reaching several hundred billion yuan, indicating a collective awakening to the importance of personal retirement savings [6] Group 3: Benefits of Personal Pension - The personal pension system offers three unique values: tax benefits, long-term investment advantages, and professional management, which together create a comprehensive investment framework for retirement [7][8] - Tax benefits allow individuals to deduct up to 12,000 yuan from their taxable income, potentially saving up to 5,400 yuan annually for higher-income earners [8] - Long-term investment strategies help individuals avoid impulsive spending, ensuring funds are preserved for retirement [8] Group 4: Investment Strategy - Investors are encouraged to open personal pension accounts, contribute annually, and select suitable financial products based on their risk tolerance and investment knowledge [9][10] - The recommended approach includes a long-term investment mindset, trust in professional management, and consistent contributions to smooth out market fluctuations [10]

康达新材（002669）(002669.SZ)公告，公司控股子公司康达新材(泰国)有限公司收到泰国投资促进委员 会(BOI)下发的《投资促进委员会批复函》。泰国子公司可免除不超过实际投资总额100%的企业所得 税，其中不包括土地费和营运资金，为期4年，从开始有营业收入之日起计算。若在免税期内发生亏 损，允许将年度亏损额从免税期结束后的净利润中扣除，扣除期限不超过5年，可选择在一年或多年中 扣除。在企业所得税免税期内，免除受促进业务红利的所得税。免除用于生产出口产品的进口原材料和 必要物资以及为复出口而进口的物品的进口关税，期限为1年，自首次进口之日起计算。 ...

Core Insights - The marketing of tax-advantaged health insurance and personal pension insurance is intensifying as the 2025 personal income tax settlement period approaches, with slogans highlighting potential tax savings [1][2] - There is a growing concern among experts that the marketing strategies may mislead consumers by conflating tax benefits with actual investment returns, potentially leading to poor decision-making [2][3] Tax Benefits and Misconceptions - The immediate feedback mechanism of tax refunds significantly lowers consumer decision-making barriers, transforming long-term benefits into short-term gains [2] - Some sales representatives are misleadingly combining tax refunds with projected cash value growth to claim annualized returns exceeding 10%, which confuses tax benefits with investment returns [3] - Tax refunds are government incentives and not returns generated by insurance companies, leading to inflated internal rates of return (IRR) calculations [3][4] Long-term Returns and Market Dynamics - The long-term internal rate of return (IRR) for tax-advantaged health insurance products typically hovers around 2%, which is not competitive compared to mainstream savings-type insurance products [4] - High-income individuals benefit more from tax savings due to higher applicable tax rates, with significant differences in tax savings based on income levels [5][6] Consumer Behavior and Decision-making - Consumers are advised to prioritize genuine insurance needs over tax savings, as focusing solely on tax benefits may lead to inadequate risk coverage [7][9] - The unique value of tax-advantaged health insurance lies in its risk management capabilities, which should not be overshadowed by the emphasis on tax savings [7][10] Future Outlook and Policy Implications - Experts predict that tax policies may undergo adjustments, and consumers should view current tax benefits as supplementary rather than central to their decision-making [10] - The government is likely to continue supporting personal pension products, promoting individual responsibility for retirement savings and enhancing the social security system [10]

Group 1 - The article emphasizes the importance of confirming the special additional deductions for individual income tax for the year 2026, which will officially start on December 1, 2025 [7][8] - It outlines six categories of deductions available for taxpayers, including child education, continuing education, housing rent, elderly support, housing loan interest, and childcare for children under three years old [7][8] - The article provides a detailed guide on how to confirm these deductions through the "Individual Income Tax" app and the natural person electronic tax bureau website [8] Group 2 - Specific deduction amounts are highlighted, such as 2000 yuan per month for childcare and child education, 3000 yuan per month for elderly support, and 1000 yuan per month for housing loan interest [12][21][32] - The article stresses the need for taxpayers to update their housing rent information if there are changes in their rental addresses to ensure continued eligibility for deductions [14] - It mentions that for elderly support, non-only children must communicate with family members to confirm the sharing ratio of the deduction [18] Group 3 - Taxpayers are reminded to confirm their qualifications for continuing education deductions, which can be claimed based on the latest national vocational qualification directory [24][26] - The article notes that for medical expenses exceeding 15,000 yuan, taxpayers can deduct the excess amount up to a limit of 80,000 yuan during the annual tax settlement [35][36] - It encourages taxpayers to ensure all deduction information is accurate and to complete the "one-click confirmation" process to maintain eligibility for benefits in the following year [39][40]