由于周二市场午盘急跌，随后虽有企稳，但最终未能收复。市场担心是否有外围不利消息影响。但 实际上，并没有利空消息兑现，因此周三市场震荡反弹，完全收复周二失地，显示市场有较强韧性。但 同时，指数在向上时也显得犹豫，在突破3400点整数关后未能一鼓作气，快速脱离原先盘整区间，形成 新的上升趋势，而是陷入持续盘整，徘徊往复，成交量也没有持续跟进，反而出现萎缩，反应出市场观 望气氛较浓，没有做好立即攻击的准备。从目前看，横盘整理趋势仍将持续，继续消化整固，等待"风 口"来临。 风险提示：消息面或海外市场表现超预期，流动性的不确定性。 展望后市：短线继续温和盘整，关注陆续公布的月度宏观经济数据，盘中则关注成交量能变化。根 据技术分析法则，只有出现持续放量，行情才有选择方向的机会。 从热点看，稀土永磁板块受消息面利好预期推动，出现领涨向上。游戏板块也持续活跃。而前期领 涨的生物制品、通信服务、港口航运等纷纷回调，热点轮动"短平快"风格没有改变。总体风险偏好较 低。 ...

"苏超"的爆红可以提高足球的普及率和赛事在群众中的普及度。 近日，各队之间开始对歌，用改编歌曲的创意互动，让本轮较量热度再次爆表。比如，"苏州发布"发布 视频，用歌手戴军的歌曲《阿莲》作为背景音乐"深情"呼唤连云港队，而连云港发布连夜回应"阿苏 ～"。隔空对歌的创意视频吸引了歌曲原唱在评论区现身。 扬州队本轮迎来泰州队。"扬泰两地，情缘非同一般。"扬州发布"6月9日的一篇《致泰州》的"家 书"——"阿泰：雨后初晴，五亭桥头的风是凉爽的，我倚着雕花石栏，望着瘦西湖的水光，心里头突然 就念起了你。这湖水一漾一漾，像极了从前我们一道在古运河里摇橹的时光。""阿泰，常回来坐坐！咱 们一道去茶馆喝杯魁龙珠，听听老书场里的弦索叮咚，让那滚烫的茶汤和熟悉的乡音，把心里头这点念 想煨得暖暖和和、服服帖帖。" 彭澎分析，"苏超"以体育为主导，但衍生了很多情绪价值。 无论是"梗文化"还是"对歌热"、寄"家书"的背后，正是"苏超"独特文化魅力的不断显现。赛事不仅成为 展现各个城市的平台，而且大批量创造情绪价值，进而延长相应的文旅消费链，进一步提升足球的普及 率。 根据媒体报道，华南师范大学旅游管理学院会展经济与管理系主任、教授李军 ...

Group 1 - Over 60% of actively managed equity funds have recovered their net value to levels seen two months ago, with a strong performance from funds focused on innovative pharmaceuticals and AI sectors [1] - The upcoming mid-year assessment is prompting wealth management companies to optimize asset allocation strategies, including shortening bond durations to control volatility [1] - The Hong Kong IPO market is heating up, with 190 companies queued for listing, many of which are from mainland China, indicating a trend of A+H listings [2] Group 2 - The domestic robotics industry is experiencing a surge in IPO activity in Hong Kong, with nine companies disclosing plans to list, reflecting strong investor interest in hard technology [2] - Midea Group has initiated a voluntary recall of over one million window air conditioners in North America due to a rare issue with mold on a specific component, with a complaint rate of less than 0.01% [3] - Several major automotive companies have committed to a unified payment term of no more than 60 days, indicating a shift in industry payment practices [3] Group 3 - The launch of the world's first AI-based fully automated design system for processor chips marks a significant advancement in chip design, addressing the growing demand for specialized chips [4] - The successful listing of a leading company in the panoramic camera sector has attracted significant attention from capital markets, with the global market for panoramic cameras expected to grow at a CAGR of over 10% [4] - The summer grain wheat harvest in China has progressed to over 70%, with significant contributions from major wheat-producing provinces [5] Group 4 - OpenAI is investigating increased error rates affecting its API and ChatGPT services, with over 1,000 service interruption reports logged [5] - Haitian Flavor Industry plans to issue 263.24 million shares in its Hong Kong listing, with a price range set between HKD 35 and HKD 36.3 [6] - A food safety incident involving excessive bacterial counts at a specific store has led to regulatory actions against the establishment [7] Group 5 - The financial regulatory authority has imposed strict penalties on two insurance companies, marking a shift towards individual accountability in the insurance sector [8] - Tencent Music has signed an acquisition agreement with Himalaya, with assurances that the brand and management structure will remain unchanged post-acquisition [9] - A significant personnel change has occurred at Yanghe Co., with a board member resigning due to work relocation [10]

期货热点追踪 铁矿期价连续两日走低，供应增加遇上需求韧性，底部支撑究竟何在？ 相关链接 ...

Group 1: Pharmaceutical Sector - The pharmaceutical sector is currently stable and categorized as a secondary hotspot, with an accelerated performance that poses potential risks to previously high-performing thematic stocks [1] - The strength of the pharmaceutical stocks' performance hinges on whether funds can flow into underperforming sub-sectors such as traditional Chinese medicine and biopharmaceuticals, indicating a shift in sector dynamics [1] - Investors are advised to closely follow market hotspots, as capturing these trends typically yields better results than straying from them; they should focus on stocks with advantageous price trends or fundamentals and patiently await opportunities [1] Group 2: Digital Currency Sector - The digital currency sector shows a standard bullish trend, although trading volume has decreased, leading to a fluctuating market condition [1] - If digital currency stocks can reclaim previous highs, it will indicate strength and provide buying opportunities during pullbacks, aiding in the identification of strong stocks [1] Group 3: Nuclear Fusion Sector - The nuclear fusion sector has recently shown strong performance, with some stocks hitting the daily limit, indicating it was previously a primary hotspot worth monitoring [2] - The sector is approaching new highs, facing a choice between a breakout or a pullback; a successful breakout will solidify its strong position, while a pullback that holds key support levels will still indicate strong oscillation [2] - Investors are encouraged to consider which sectors may lead in a unidirectional market, emphasizing the importance of selecting the right sectors and stocks for optimal investment outcomes [2]

欢迎扫描下方二维码关注： 来源： 北京税务 单位给员工购买的集体人身意外险能否在企 业所得税税前扣除? 《实施条例》第三十六条的规定: "除企业依照国家有关规定为特殊工种职工 支付的人身安全保险费和国务院财政、税务主 管部门规定可以扣除的其他商业保险费外，企 业为投资者或者职工支付的商业保险费，不得扣 除。" 按照《国家税务总局关于企业所得税有关问 题的公告》（国家税务总局公告2016年第80号） 第一条的规定: "企业职工因公出差乘坐交通工具发生的人 身意外保险费支出，准予企业在计算应纳税所得 额时扣除。" 非公有制企业发生的党组织工作经费是否可 以在企业所得税税前扣除? 根据《中共中央组织部 财政部 国家税务总局 关于非公有制企业党组织工作经费问题的通知》 (组通字〔2014〕42号） 规定： "二、根据《中华人民共和国公司法》'公 司应当为党组织的活动提供必要条件'规定和文 件'建立并落实税前列支制度'等要求，非公有 制企业党组织工作经费纳入企业管理费列支，不 超过职工年度工资薪金总额1%的 部分，可以据实在企业所得税前 扣除。" 本文政策依据： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记 ...

报 告 摘 要 乘势而起：市场新高趋势追踪 触及新高的个股、行业和板块可被视为市场的风向标。越来越多的研究表明动量、趋势跟踪策略的有效性。本报告旨在定期跟踪市场中创新高的个股及其 分布，以追踪市场趋势、把握市场热点。 截至2025年6月6日，上证指数、深证成指、沪深300、中证500、中证1000、中证2000、创业板指、科创50指数250日新高距离分别为2.99%、 11.41%、8.98%、8.98%、6.94%、4.25%、20.03%、12.00%。中信一级行业指数中银行、医药、轻工制造、电力及公用事业、农林牧渔行业指数距 离250日新高较近，煤炭、石油石化、房地产、食品饮料、电力设备及新能源行业指数距离250日新高较远。概念指数中，万得微盘股日频等权、数字货 币、银行、银行精选、万得全A等权、创新药等概念指数距离250日新高较近。 见微知著：利用创新高个股进行市场监测 截至2025年6月6日，共777只股票在过去20个交易日间创出250日新高。其中创新高个股数量最多的是基础化工、机械、医药行业，创新高个股数量占比 最高的是银行、纺织服装、轻工制造行业。按照板块分布来看，本周制造、周期板块创新高股票数 ...

今年5月，权益市场呈现出局部的投资机遇，特别是生物制药、金融等板块表现出色。这也带动许多重仓这些行业的FOF基金净值明显提升。总体来看，股 票型FOF月内平均收益率领跑FOF行业，除了一些行业估值较低吸引资金外，产业的投资信心也在逐渐恢复。 股票型FOF业绩均值领先，生物制药板块贡献多 进入5月，国内股、债市场持续呈现震荡格局，仅有少数行业吸引资金关注，难以形成趋势性的主线行情，但至少从盈利的角度来看，许多FOF基金因此受 益。 Wind统计显示，今年5月，股票型FOF平均业绩录得0.91%，在所有类型FOF中单月表现较好，其中富国智鑫行业精选A单月业绩录得1.59%，在股票型FOF 当中排第一（统计初始基金）。 另外，从所有FOF基金单月业绩表现来看，创金合信荣和积极养老目标五年的业绩最好，录得3.86%，此外，还有富国智诚精选3个月持有A、华夏聚盈优选 三个月A、交银智选星光A等业绩靠前。 尽管这些基金在一季度报告中呈现的基金配置方向有所不同，但总体来看，生物医药板块贡献颇多，此外，金融板块的行业主题基金也贡献了不错的收益。 在申万一级行业中，今年5月内的表现差异很大，环保行业单月涨幅达到6.83%，医药 ...

第三个特点是，当天热点爆发时，这个板块里不能低于10个涨停。很多人会问，为什么是10个而不是5个或7个？我告诉大家，10个以上的涨停， 甚至15个、20个涨停，涨停越多越好，就说明这个板块当天被所有人的认可度比较高。很多板块也有涨停板，比如火箭发射相关的股票，很多人 跟着进去，但往往这些股票没有持续性。为什么？因为整个板块内并没有形成板块效应，板块里只有3个、5个股票涨停。在当前环境下，这成不 了事。你想，如果你是大资金，你肯定想借助板块的大势往前走。你有上亿的资金、10亿的资金，你肯定想借助大盘、借助板块再往前推，才能 盈利。如果板块里只有三五个股票涨停，那么整条街都是卖餐饮的，只有两三个开服装店的，你说开服装店的生意会不会很好？不会，因为大家 不会去买服装，而是会往人多的地方走。但如果整条街全部都是服装店，都是涨停的，都是最潮最亮的颜色，那么市场资金必然会关注到这个方 向。这就是为什么我们说货卖堆山，如果一个摊位上只摆两三个苹果，大家可能看都不看，但如果一车苹果摆在那儿，你十有八九会去买。因为 有势在那里，你可以选、可以挑，资金的目光都过去了。所以，为什么板块当天涨停的股票越多越好？因为盘子越大越好，涨停 ...

Core Viewpoint - The article discusses the continuous decline of urea futures prices over three weeks, with analysts indicating that supply has not yet peaked, raising questions about where the price bottom might be [1] Group 1: Price Trends - Urea futures have experienced a three-week consecutive decline, highlighting a bearish trend in the market [1] - Analysts are concerned about the current supply levels, suggesting that they have not reached their maximum capacity, which could further impact prices [1] Group 2: Market Analysis - The ongoing price drop raises critical questions regarding the potential bottom for urea prices, indicating uncertainty in the market [1] - The analysis points to a need for close monitoring of supply dynamics to better understand future price movements [1]