欢迎扫描下方二维码关注： 得税。 0 对经济特区和上海浦东新区内 在2008年1月1日（含）之后完成登 记注册的国家需要重点扶持的高新 技术企业,在经济特区和上海浦东 新区内取得的所得,自取得第一笔 生产经营收入所属纳税年度起,第 一年至第二年免征企业所得税,第 三年至第五年按照25%的法定税率 减半征收企业所得税。 0 自2018年1月1日起,当年具 备高新技术企业或科技型中小企业 资格（以下统称资格）的企业,其 具备资格年度之前5个年度发生的 尚未弥补完的亏损,准予结转以后 年度弥补,最长结转年限由5年延长 至10年。 ● 以境内、境外全部生产经营活 动有关的研究开发费用总额、总收 入、销售收入总额、高新技术产品 (服务)收入等指标申请并经认定 的高新技术企业,其来源于境外的 所得可以享受高新技术企业所得税 优惠政策,即对其来源于境外所得 可以按照15%的优惠税率缴纳企业所 得税，在计算境外抵免限额时,可 按照15%的优惠税率计算境内外应纳 税总额。 EB 200 S 发生 S 企业,减按15%的税率征收企业所 何时可以享受优惠 通过认定的高新技术企业,其资 格自颁发证书之日起有效期为三年。 企业获得高新 ...

Core Viewpoint - Jiangxi Ganyue Expressway Co., Ltd. reported a total vehicle toll service revenue of 312,963,949.22 yuan for July 2025, reflecting the company's performance in the expressway sector [1] Revenue Breakdown - The revenue from various expressways is as follows: - Changjiu Expressway: 100,618,762.71 yuan - Changzhang Expressway: 52,466,233.14 yuan - Changtai Expressway: 67,859,904.29 yuan - Jiujing Expressway: 54,174,676.06 yuan - Penghu Expressway: 6,991,475.73 yuan - Wenhou Expressway: 8,609,537.78 yuan - Changfeng Expressway: 12,577,937.67 yuan - Fengtong Expressway: 9,665,421.84 yuan - The total revenue from these expressways sums up to 312,963,949.22 yuan [1][1][1] Additional Information - The reported revenue data is unaudited and is provided for investor reference - The toll service revenue includes value-added tax following the implementation of the "tax reform" policy [1][1][1]

Group 1 - General taxpayers selling real estate acquired before April 30, 2016, can choose to apply the simplified tax method, calculating the taxable amount at a rate of 5% based on the total price and additional fees minus the original purchase price or the value at acquisition [2][3][5] - For self-built real estate acquired before April 30, 2016, general taxpayers can also opt for the simplified tax method, with the taxable amount calculated at a rate of 5% based on the total price and additional fees [2][4][5] Group 2 - General taxpayers renting real estate acquired before April 30, 2016, can choose the simplified tax method, with a taxable amount calculated at a rate of 5% [5][7][9] - If the rented property is located in a different county (city) from the taxpayer's institution, tax must be prepaid at the property location before filing with the local tax authority [5][8][9] Group 3 - Taxpayers transferring land use rights acquired before April 30, 2016, can choose the simplified tax method, calculating the taxable amount at a rate of 5% based on the total price and additional fees minus the original price of the land use rights [10][11] - Real estate enterprises selling self-developed old projects can opt for the simplified tax method, with the taxable amount calculated at a rate of 5% based on the total price and additional fees, without deducting the corresponding land price [12][15][16] Group 4 - Real estate enterprises renting self-developed old projects can also choose the simplified tax method, with a taxable amount calculated at a rate of 5% [17][18][21] - Similar to sales, if the rented property is in a different county (city) from the institution, tax must be prepaid at the property location before filing with the local tax authority [17][20][21] Group 5 - General taxpayers providing human resource outsourcing services can choose the simplified tax method, calculating the taxable amount at a rate of 5% [22][25] - Taxpayers providing labor dispatch services can opt for differential taxation, calculating the taxable amount based on total price and additional fees minus wages and benefits paid to dispatched employees [26][28]