Group 1 - Chinese government has instructed companies like Alibaba to halt purchases of Nvidia chips, with the Ministry of Foreign Affairs expressing a commitment to maintaining global supply chain stability [1] - The Ministry of Commerce emphasized that it will not sacrifice principles or corporate interests in negotiations regarding TikTok, advocating for a fair business environment for Chinese companies in the U.S. [1] - The Ministry of Commerce responded to the EU's anti-subsidy tax on Chinese electric vehicles, urging the EU to eliminate market barriers and promote fair competition [2] Group 2 - The National Health Commission and the Ministry of Finance issued a notice regarding the management of a childcare subsidy system, effective from January 1, 2025, targeting children under three years old [3] - China's total R&D personnel ranks first in the world, with R&D investment expected to exceed 3.6 trillion yuan in 2024, marking a 48% increase since 2020 [4] Group 3 - The Shanghai Stock Exchange has taken self-regulatory measures against Tianpu Co. due to abnormal trading fluctuations, including suspending account trading for certain investors [5][6] - Various companies reported on their business activities, including Jinfa Technology's minimal indirect stake in Yushut Technology and Feile Audio's lack of plans in the lithography machine sector [7]

欢迎扫描下方二维码关注： ☑ 中成药不属于农产品 。 四、部分涉农增值税免税政策 1.农业生产者销售的自产农产品 。 2.农业专业合作社销售本社成员生产的农业产品 。 3.制种企业在特定生产经营模式下生产销售种子 。 4.从事批发、零售的纳税人销售的蔬菜 。 5.从事农产品批发、零售的纳税人销售的部分鲜活肉蛋产品 。 6.采取" 公司＋农户 "经营模式销售畜禽 。 7.边销茶生产企业销售自产的边销茶及经销企业销售的边销茶 。 供稿： 张谢斌 制作：陶冶 来源 上海税务 欢迎扫描下方二维码关注： 农农农农农农农农农产产产产产产产产产品品品品品品品品品增增增增增增增增增值值值值值值值值值税税税税税税税税税 适用税率 白露节气暑气渐消，正是秋高气爽瓜果丰收的好时节。今天，让申税小微带大家一起来梳理增值税中农产品的范围和适用税率 吧！ 一、哪些属于农产品，适用9%税率 农产品 ，是指种植业、养殖业、林业、牧业、水产业生产的各种植物、动物的初级产业。具体征税范围按照《财政部 国家税务总 局关于印发〈农业产品征税范围注释〉的通知》( 财税(1995〕52号 )及现行相关规定执行。 二、常见误区：经过简单的加工产品，不属于 ...

炒股就看金麒麟分析师研报，权威，专业，及时，全面，助您挖掘潜力主题机会！ 出品：新浪财经上市公司研究院 作者：木 这份不算理想的成绩单背后的根本原因，或是由于公司过度依赖奶粉产品，而奶粉产品销售承压，其他 产品，如米粉、用品类产品销售额增速可观，但是销售占比较低，对整体业绩提振效果有限。除此之 外，我们看到公司营销开支进一步增长，销售费用率直逼30%，但依旧难拉动营收的同步增长。 值得关注的是，为助力降低家庭生育养育成本，国家宣布面向育儿家庭全国范围全面直接发放现金补 贴，但随之而来的是消费者对于部分母婴品牌产品应声涨价的质疑，贝因美便是被质疑涨价的品牌之 一。国家育儿补贴发布后，贝因美相关产品平台补贴退坡是否偶然之举尚未可知，但是通过此次事件或 也反映出贝因美终端定价方面的问题。 主业承压、奶粉销售额下滑致营收下降 只赚5%背后公司营销费用率直逼30% 贝因美贝因美创立于1992年，主要从事婴幼儿配方奶粉、营养米粉和其他婴幼儿辅食、营养品的研发、 生产和销售。作为曾经少数没有检测到"三聚氰胺"的国产奶粉，其市占率达到过国产奶粉第一，2011年 登陆资本市场成为"国产奶粉第一股"。但在中国飞鹤、达能及海外品牌 ...

欢迎扫描下方二维码关注： 王会计 我们公司最近收到了客户开具的一张增值税专用发票，但是开具的内容压线错格了，我们公司可 以拒收吗？收还是不收，真是个问题。 根据《中华人民共和国发票管理办法》第二十一条规定，不符合规定的发票，不得作为财务报销 凭证，任何单位和个人有权拒收。请和我一起了解下面这些关于发票的基本规定，你就知道答案 了！ 税务人员 专用发票压线错格，票面信息项目不全或者不清晰？拒收 税务人员 政策规定 根据 《增值税专用发票使用规定》（国税发〔2006〕156号）第十一条 规定， 专用发票应按下列要求开具： （一）项目齐全，与实际交易相符； （二）字迹清楚，不得压线、错格； （三）发票联和抵扣联加盖 财务专用章 或者发票专用章； （四）按照增值税纳税义务的发生时间开具。 虚开的发票？拒收！ 税务人员 政策规定 根据 《中华人民共和国发票管理办法》（中华人民共和国国务院令第587号）第二十二条 规定， 任何单位和个人不得有下列虚开发 票行为： （一）为他人、为自己开具与实际经营业务情况不符的发票； （二）让他人为自己开具与实际经营业务情况不符的发票； （三）介绍他人开具与实际经营业务情况不符的发票。 ...

Group 1 - The core viewpoint of the article highlights the achievements in fiscal reform and development during the "14th Five-Year Plan" period, emphasizing the significant increase in R&D investment and its impact on economic growth [1][3][4] Group 2 - During the "14th Five-Year Plan" period, national fiscal science and technology expenditure is expected to reach 5.5 trillion yuan, a 34% increase compared to the "13th Five-Year Plan" period, with a focus on basic research and national strategic technology tasks [3][4] - Cumulative investment in basic research is projected to reach 730 billion yuan, with an average annual growth rate of 12.3% [3] - The intensity of R&D investment is expected to rise from 2.41% at the end of the "13th Five-Year Plan" to 2.68% by 2024, maintaining China's position as the second-largest R&D investor globally [3] Group 3 - Over the past four years, China's economy has achieved an average growth rate of 5.5%, contributing approximately 30% to global economic growth [4] - The fiscal policy has become more proactive and precise, enhancing its adaptability to economic conditions and supporting stable economic development [4] Group 4 - The national general public budget has allocated 20.5 trillion yuan for education, 19.6 trillion yuan for social security and employment, 10.6 trillion yuan for health care, and 4 trillion yuan for housing security, totaling nearly 100 trillion yuan in fiscal spending on people's livelihoods [6] - In 2023, the national fiscal budget includes 100 billion yuan for childcare subsidies and 20 billion yuan for gradually implementing free preschool education [6]

Fiscal Policy - The Ministry of Finance considers both risk prevention and development promotion in its fiscal policy, ensuring sufficient future policy space [1] - The Ministry of Finance has allocated 100 billion yuan for childcare subsidies and 20 billion yuan to gradually implement free preschool education [2] Social Welfare - The government is actively responding to the concerns of the people by implementing childcare subsidies and free preschool education [2]

财政部部长蓝佛安：今年，国家财政安排1000亿元发放育儿补贴、200亿元逐步推行免费学前教育，积极回应人民群众关切。外汇交易员 (@myfxtrader):财政部社会保障司司长郭阳7月30日在新闻发布会上表示，按照部署，中央财政将设立共同财政事权转移支付项目“育儿补贴补助资金”，今年初步安排预算900亿元左右。对于发放国家基础标准补贴所需资金，中央财政按照一定比例对地方予以补助，中央总体承担约90%。 ...

9月11日，从省卫生健康委获悉，按照国家卫生健康委统一部署，我省育儿补贴申领正式全面开放。凡符合条件者均可通过微信、支付宝及"辽事 通"APP，登录育儿补贴专区进行线上申领；也可到婴幼儿户籍所在地乡镇政府（街道办事处）现场申领。 补贴对象为，从2025年1月1日起，对符合法律法规规定生育、户籍在辽宁省行政区域内的3周岁以下婴幼儿发放补贴。2025年1月1日及以后出生的婴幼 儿，可连续申领3年补贴，共计10800元。2025年1月1日之前出生且未满3周岁的婴幼儿，可按应补贴月数折算补贴金额。先申领整年补贴，再申领剩余月份 补贴。 申请育儿补贴以家庭为单位，由申请家庭确定1名申领人。申领人应当符合以下条件之一：婴幼儿父母一方，包括生父母、养父母；父母离异的，由父 母亲中具有抚养权的一方申领育儿补贴；婴幼儿父母作为监护人缺失的，由其他监护人申领。 申领补贴时需提供婴幼儿出生医学证明、户口簿等证明婴幼儿身份和抚养关系的必要材料，并对所提供信息及材料的真实性、完整性作出承诺。育儿补 贴申请后，需经过初审、审核确认等环节，方可发放至申领人或婴幼儿的银行卡、社会保障卡或其他金融账户。 需要注意的是，育儿补贴申请有时限要求， ...

Group 1 - The national childcare subsidy policy was officially launched on September 8, 2023, allowing families to receive an annual subsidy of 3600 yuan per child until the child reaches three years old, starting from January 1, 2025 [1] - As of yesterday morning, over 24 million applications have been submitted, accounting for approximately 80% of the target population [1] - The application process is available both online and offline, with platforms such as Alipay, WeChat, and provincial government service platforms facilitating the process [1] Group 2 - The policy aims to alleviate the financial burden of raising children, potentially increasing birth rates and stimulating consumption [2] - The Sichuan Provincial Health Commission has clarified that non-marital children can apply for the subsidy by selecting "other" in the marital status section of the application system [2] - The impact of the subsidy is expected to be more significant in central and lower-tier cities, addressing declining birth rates [2] Group 3 - The government has implemented various supportive measures beyond the subsidy, including tax deductions for childcare and education, extended maternity leave, and increased access to quality education resources [3] - The tax deduction for childcare has been raised from 1000 yuan to 2000 yuan per child per month [3] - Housing support measures include expanding affordable rental housing and increasing loan limits for families with multiple children [3]

新华社快讯：国家卫生健康委副主任郭燕红9月11日在国新办举行的"高质量完成'十四五'规划"系列主 题新闻发布会上介绍，育儿补贴线上、线下申领渠道已全面开放，截至9月10日，全国已提交超2400万 条申报信息，占目标人群约80%。目前，各地正在加快推进审核和发放工作，确保育儿补贴及时足额发 到群众手中。 （文章来源：新华社） ...