Workflow
税收抵免
icon
Search documents
外资利好!三部门重磅发文
天天基金网· 2025-07-01 05:13
Core Viewpoint - The announcement from the Ministry of Finance, State Taxation Administration, and Ministry of Commerce introduces a tax credit policy for foreign investors reinvesting profits distributed by Chinese resident enterprises from January 1, 2025, to December 31, 2028, encouraging sustained foreign investment in China [1]. Summary by Sections - The policy allows eligible foreign investors to offset 10% of their taxable income against the amount invested, with any unused credits eligible for carryover to future years [1]. - The previous policy from 2017 exempted foreign investors from withholding tax on reinvested profits, which has led to increased reinvestment activities [1]. - To qualify for the tax credit, foreign investors must meet five specific conditions, including that the profits must be actual distributions from Chinese resident enterprises and the reinvestment must be in encouraged industries [3][4]. - Foreign investors are required to hold their reinvestments for at least five years (60 months) to benefit from the tax incentives [2][4]. - If foreign investors withdraw their investments before the five-year period, they will not enjoy the tax benefits and must pay deferred taxes accordingly [5][6]. - The announcement mandates that eligible foreign investors provide necessary documentation to the profit-distributing enterprises and that local authorities will monitor compliance with the policy [7].
“共和党的政治自杀”,马斯克再度猛批“大漂亮”法案
Hua Er Jie Jian Wen· 2025-06-29 01:13
Core Viewpoint - Elon Musk strongly criticizes the Trump administration's latest tax reform bill, arguing that it will cut subsidies for electric vehicles and clean energy, leading to significant job losses and strategic damage to the U.S. economy [1][5][11] Summary by Relevant Sections Tax Reform Impact - The Senate's latest bill draft is expected to destroy millions of jobs in the U.S. and cause substantial strategic harm to the nation [1][5] - The bill proposes to raise the debt ceiling by $5 trillion, marking a historical high and potentially leading the U.S. into a state of debt dependency [8] Electric Vehicle Subsidies - The bill plans to eliminate the $7,500 tax credit for consumers purchasing electric vehicles, a crucial subsidy for boosting EV sales [9] - The previous proposal aimed to end most EV subsidies by the end of the year, but the new version accelerates this termination to September 30, affecting both used and commercial electric vehicles [10] Political Ramifications - Polls indicate that this bill could be politically detrimental for the Republican Party, potentially viewed as political suicide [3] - Musk's criticism may reignite public tensions between him and Trump, especially given Musk's previous role in the Trump administration [11]
双碳研究 | 美国拟取消清洁能源补贴或致数十万岗位流失
Sou Hu Cai Jing· 2025-06-23 13:46
Core Viewpoint - The proposed legislation by the U.S. Senate Finance Committee aims to significantly cut or terminate tax credits for clean energy, solar panels, and electric vehicles, which could lead to job losses and increased energy costs across the country [3][5]. Group 1: Legislative Changes - The Senate proposal plans to eliminate the $7,500 tax credit for electric vehicle purchases within 180 days and terminate subsidies for home energy products like heat pumps [3]. - Tax credits for rooftop solar panels will expire six months after the bill's passage, with a rapid decline in federal tax credits for wind and solar energy projects [3]. - The tax credit for critical mineral refining or recycling will gradually decrease starting in 2031, ultimately ending in 2034, impacting the financing feasibility of mineral processing projects [4]. Group 2: Industry Impact - The clean energy sector warns that the legislation could lead to increased household energy costs and threaten hundreds of thousands of jobs, with high-paying positions and technological innovations potentially moving overseas [3][5]. - Analysts predict a significant contraction in the rooftop solar market due to the removal of federal tax credits for leasing solar systems [4]. - The modifications to the tax credits are viewed as detrimental to the U.S. manufacturing sector, with potential job losses and factory closures anticipated [5]. Group 3: Reactions and Predictions - Clean energy groups and Democratic lawmakers have condemned the proposal as a "disastrous plan" that could destroy U.S. manufacturing and lead to widespread unemployment [5]. - Experts believe that these changes will hinder the U.S. from achieving its goal of halving carbon emissions by 2030 compared to 2005 levels [5].
美国芯片,减免30%税
半导体芯闻· 2025-06-17 10:05
Core Viewpoint - The article discusses the proposed increase in investment tax credits for semiconductor manufacturers from 25% to 30% as part of a Senate tax bill aimed at encouraging spending on new facilities before the credits expire at the end of 2026 [1]. Group 1: Tax Credit Proposal - The Senate tax bill aims to temporarily raise the investment tax credit for semiconductor manufacturers to 30% from the current 25% [1]. - This measure is intended to incentivize chip manufacturers to increase their spending on new facilities before the tax credits expire [1]. - The tax credit is a significant component of the CHIPS and Science Act signed by President Biden in 2022, which also includes $39 billion in grants and up to $75 billion in loans [1]. Group 2: Beneficiaries and Legislative Process - Major beneficiaries of the CHIPS Act include Intel, TSMC, Samsung, and Micron, with tax credits being a crucial part of their incentive packages [1]. - The tax bill is expected to be submitted to President Trump before the July 4 holiday, requiring modifications in the Senate and approval in the House to become law [1]. Group 3: Trump Administration's Actions - As part of efforts to repeal the CHIPS Act, former President Trump has urged lawmakers to eliminate the act, raising concerns about funding for Intel's investments in Ohio [2]. - U.S. Commerce Secretary Howard Lutnick indicated that the government is reviewing certain semiconductor subsidies from the Biden administration, suggesting that some may be revoked [2]. - Lutnick highlighted that TSMC has increased its initial U.S. investment commitment from $65 billion to $165 billion, indicating a significant shift in investment strategy [2].
分析师:特朗普税收法案或对特斯拉造成12亿美元损失
news flash· 2025-06-05 15:31
分析师:特朗普税收法案或对特斯拉造成12亿美元损失 金十数据6月5日讯,机构报道称,到今年年底,特朗普的巨额税收法案将在很大程度上取消特斯拉部分 车型和其他电动汽车买家高达7500美元的税收抵免,比原计划提前了七年。摩根大通分析师表示,这将 对特斯拉全年利润造成约12亿美元的打击。上周离开白宫正式顾问职位后,马斯克一直在阻止总统签署 税收法案,他称该法案"令人作呕"。马斯克一直在游说共和党议员——包括直接向众议院议长约翰逊发 出呼吁,在立法中保留电动汽车税收抵免。 ...
美国核工业界正加紧游说,以挽救税收抵免
news flash· 2025-05-18 05:13
金十数据5月18日讯,美国核工业界正加紧游说,以挽救《通胀削减法案》的税收抵免。核工业表示, 税收抵免对于满足人工智能推动的能源需求至关重要。周一,负责起草税法的筹款委员会的议员们公布 了从2029年开始逐步取消核能补贴的立法草案,此举令该行业感到意外。游说者现在正竞相说服立法者 不要这么做,或者适度削减核工业补贴。在2025年第一季度,核能公司和行业机构已经增加了他们的游 说支出。OpenAI首席执行官萨姆•奥特曼支持的核技术公司Oklo的支出为42.4万美元,同比增长逾 500%。Oklo首席执行官Jacob DeWitte表示,该提案"破坏了美国核电行业的势头"。"在帮助降低早期资 本和项目开发风险方面,税收抵免的价值怎么说都不为过……如果我们想要在这个领域占据主导地位, 我们就需要使用所有工具。" (英国金融时报) 美国核工业界正加紧游说,以挽救税收抵免 ...
美国核工业正加紧游说,以挽救《削减通胀法案》的税收抵免。
news flash· 2025-05-18 04:14
美国核工业正加紧游说,以挽救《削减通胀法案》的税收抵免。 (英国金融时报) ...
Darling Ingredients (DAR) FY Conference Transcript
2025-05-14 16:00
Summary of Darling Ingredients Conference Call Company Overview - Darling Ingredients is a global leader in rendering biofuels and food ingredients, with significant transformations in its business model through strategic acquisitions, capacity expansions, and the Diamond Green Diesel joint venture [1] Industry Insights - The regulatory environment is currently in a transition phase, with potential changes in decarbonization policies and support for the agriculture community [2][3] - The Renewable Volume Obligation (RVO) is expected to return, with projections around 5.25 billion gallons, which is constructive for both Darling and American agriculture [5][6] - The company processes approximately 15% to 18% of the world's slaughtered animal byproducts into fats and proteins, indicating a strong position in the market [9] Key Regulatory Developments - The 45Z tax credit is being extended, which is beneficial for producers and the agriculture sector [4] - The RVO is anticipated to increase significantly, which will require additional feedstock supply, potentially impacting prices positively [12][18] - Concerns about imports affecting domestic prices and the RINs market were raised, emphasizing the need for careful management of feedstock regulations [22][24] Financial Performance and Projections - The first quarter results were weaker than expected, but the company remains optimistic about future performance, particularly in the second half of the year [41][65] - The feed segment is expected to see improved margins as fat prices recover, with projections of $950 million in run rate without further price increases [41][66] - The company anticipates a core business EBITDA of approximately $1.8 to $2 billion, excluding future growth from new initiatives [73][74] Strategic Initiatives - The company is focusing on the development of Sustainable Aviation Fuel (SAF), which is expected to be a significant growth driver [30][38] - A joint venture in the food segment aims to enhance product offerings and market reach, with a focus on high-margin specialty ingredients [47][56] - The NexTata platform is being developed to capitalize on health and wellness trends, with a strong growth trajectory anticipated [60][62] Market Dynamics - The company is optimistic about the long-term demand for animal-based protein, particularly in emerging markets like South America [68] - M&A activity is viewed as opportunistic, with a focus on improving the balance sheet before pursuing acquisitions [70][71] Conclusion - Darling Ingredients is well-positioned to leverage regulatory changes and market dynamics to enhance its growth potential, particularly through its SAF initiatives and strategic partnerships in the food segment [1][30][56]
一家400亿的公司要破产了
投中网· 2025-05-10 05:30
将投中网设为"星标⭐",第一时间收获最新推送 表面上是一家光伏公司,实际上更像是一家金融公司。 近日,WSJ报道称,美国前三的太阳能公司Sunnova已准备申请破产。这将是自去年的Sunpower之 后,美国光伏行业又一起重大破产事件。 Sunnova成立于2012年,2019年在纽交所上市,市值最高时曾达到60亿美元(约430亿人民币)。而 自2025年初以来,Sunnova的股价暴跌了96%,目前已经不足20美分,市值仅剩2000多万美元。与此 同时,Sunnova背负的债务则高达85亿美元,其财富消灭能力令人咋舌。 作者丨陶辉东 来源丨 投中网 美国太阳能破产潮继续升级。 2012年John Berger创立Sunnova时,在美国能源行业已经根基深厚。再加上,当时全球减碳思潮正 盛,可再生能源备受追捧,Sunnova创业早期的融资形势一片大好。 employbl的数据显示,到2019年上市前,Sunnova完成过五轮私募股权融资,总额超过9亿美元,投 资者包括Blackstone、索罗斯的量子基金、ECP等知名机构。2019年上市时,Sunnova又发行新股融 资1.7亿美元。此外,Sunnova还展 ...
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
news flash· 2025-04-28 01:16
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。 ...