Group 1 - The article discusses the classification of taxpayer credit levels by the National Taxation Administration, which includes five levels: A, B, M, C, and D [2] - It provides a step-by-step guide on how to check if a taxpayer is classified as an A-level taxpayer through the electronic tax bureau [3][4] - The A-level taxpayer list is updated monthly and is publicly available to encourage compliance and transparency [7] Group 2 - The article outlines the benefits for recognized advanced technology service enterprises, including a reduced corporate income tax rate of 15% [19] - It specifies the criteria for a company to be recognized as an advanced technology service enterprise, such as having over 50% of employees with a college degree and generating a significant portion of revenue from advanced technology services [22][27] - It explains the definition of income from offshore service outsourcing, which includes various types of technical service contracts with foreign entities [25][26]

Core Viewpoint - The article discusses the implementation of the "Childcare Subsidy System," which provides a subsidy of 3,600 yuan per child per year for children under three years old, with applications open until August 31 [1][2]. Group 1: Application Process - The childcare subsidy can be applied for through a nationwide unified information management system, utilizing provincial government service platforms and third-party services like Alipay and WeChat [2][15]. - Users can find the application entry by searching "育儿补贴" on Alipay or WeChat, where the official mini-program is available [2][8]. - The application process involves selecting the relevant province after entering the subsidy system [10][11]. Group 2: Notification and Subscription - Parents who have subscribed for application notifications have already begun receiving alerts about the application process [3][5]. - The Alipay system is currently in trial operation, allowing users to subscribe for application notifications to receive timely updates [2][8]. Group 3: Offline Application - For those unable to apply online, an offline application channel remains available, where individuals can visit local government offices with necessary documents like household registration and birth certificates [18]. - It is advised to follow official channels for both online and offline applications to avoid scams [18]. Group 4: Scam Awareness - The article highlights potential scams related to the childcare subsidy, including impersonation of government officials and fraudulent websites [20][23]. - Parents are warned to be cautious of requests for personal information or payments, as legitimate government processes will not require such actions [20][24].

Core Points - Jilin Province has announced the list of technology advanced service enterprises for 2025, with six companies from Changchun New Area included, representing 60% of the province's total and 75% of Changchun's total [1] - The recognized technology advanced service enterprises are crucial for providing high value-added services in fields such as IT outsourcing, business process outsourcing, and knowledge process outsourcing, playing a significant role in industrial upgrading and economic development [1][4] Group 1: Company Recognition - Six companies have been recognized as technology advanced service enterprises, including Changchun Six Elements Technology Co., Ltd. and Changchun Biji Biji Information Technology Co., Ltd., with scores of 96.6 and 96 respectively [4] - The recognized companies are involved in various service categories, primarily in IT outsourcing, with all achieving scores above 94 [4] Group 2: Tax Incentives - Recognized technology advanced service enterprises can benefit from a reduced corporate income tax rate of 15% for three years starting from the year of recognition [5] - Additionally, these enterprises can deduct employee education expenses up to 8% of total salary from taxable income, with excess amounts allowed to be carried forward to future tax years [5] Group 3: Industry Growth - In the first half of the year, the revenue of key service industries in Changchun New Area grew by 22.8%, surpassing the city's average growth rate by 3.8 percentage points [5] - The scientific research and technical service sector experienced a growth rate of 25%, significantly contributing to the overall service industry growth [5] - The number of scale service enterprises in the area has reached 141, covering various fields including digital economy and technology services, with leading companies like Changguang Satellite and Jilin University Zhengyuan emerging [5]

创业板投资风险提示：本次发行股票拟在创业板上市，创业板公司具有创新投入大、新旧产业融合存 在不确定性、尚处于成长期、经营风险高、业绩不稳定、退市风险高等特点，投资者面临较大的市场 风险。投资者应充分了解创业板的投资风险及本公司所披露的风险因素，审慎作出投资决定。 致欧家居科技股份有限公司 Ziel Home Furnishing Technology Co., Ltd. （郑州市二七区嵩山南路 198-19 号东方大厦 6 楼 601 号） 首次公开发行股票并在创业板上市 招股说明书 （注册稿） 声明：本公司的发行申请尚需经深圳证券交易所和中国证监会履行相应程序。本招股说明书不具有据以发 行股票的法律效力，仅供预先披露之用。投资者应当以正式公告的招股说明书作为作出投资决定的依据。 保荐人（主承销商） 广东省广州市黄埔区中新广州知识城腾飞一街 2 号 618 室 致欧家居科技股份有限公司 招股说明书 重要声明 中国证监会、交易所对本次发行所作的任何决定或意见，均不表明其对发行 人注册申请文件及所披露信息的真实性、准确性、完整性作出保证，也不表明其 对发行人的盈利能力、投资价值或者对投资者的收益作出实质性判断或保 ...