Group 1 - The article discusses the tax implications related to real estate transactions, specifically focusing on land value-added tax and related deductions [4][6]. - It clarifies that when calculating land value-added tax, the stamp duty paid at the time of transfer is allowed to be deducted [4]. - The article outlines that the tax basis for urban maintenance and construction tax should be determined based on the end-of-period retained tax credits for value-added tax [4]. Group 2 - The article specifies that the tax obligation for purchasing pre-sale housing arises on the day the buyer signs the property transfer contract [4]. - It states that taxpayers must declare and pay the deed tax before handling the property registration procedures [4]. - It also mentions that green land within enterprise factory areas is subject to urban land use tax according to specific regulations [4].

来源：北京税务 增值税法 系列宣传 增值税税率 征收率 一 、税率 根据《中华人民共和国增值税法》第二章第十条规定： （一）纳税人销售货物、加工修理修配服务、有形动产租赁服务，进口货物，除本条第二项、第四项、第五项规定 外， 税率为百分之十三 。 （二）纳税人销售交通运输、邮政、基础电信、建筑、 不动产租赁服务 ，销售不动产，转让土地使用权，销售或者 进口下列货物，除本条第四项、第五项规定外， 税率为百分之九 ： 欢迎扫描下方二维码关注： 1. 农产品、食用植物油、食用盐； 二 、征收率 根 据《中华人民共和国增值税法》第二章第十一条规定： 适用简易计税方法计算缴纳增值税的征收率为百分之三。 来源 北京税务 欢迎扫描下方二维码关注： 2. 自来水、暖气、冷气、热水、煤气、石油液化气、天然气、 二甲醚 、沼气、居民用煤炭制品 ； 3. 图书、报纸、杂志、音像制品、电子出版物 ； 4. 饲料、化肥、农药、农机、农膜 。 （三）纳税人销售服务、无形资产，除本条第一项、第二项、第五项规定外， 税率为百分之六 。 （四）纳税人出口货物，税率为零;国务院另有规定的除外。 （五）境内单位和个人 跨境销售 国务院规定范围内的 ...

Core Viewpoint - The recent cancellation of the payment license for Shanghai Runtong Industrial Investment Co., Ltd. reflects ongoing challenges in the prepaid card sector, with a total of 102 payment institutions having their licenses revoked, indicating a significant industry reshuffle [1][3]. Group 1: Company Overview - Runtong Industrial was established in 2006 with a registered capital of 100 million RMB and was one of the early recipients of a payment license in June 2012 [2]. - The company previously operated two main products, "Yingdian Life Card" and "Yingdian Life Network," but has since shifted its focus to "Yingdian Film," providing various short films for viewing [2]. - Runtong Industrial was indirectly controlled by Shanghai Dashing Agricultural Financial Technology Co., Ltd., which was listed on the Hong Kong Stock Exchange but delisted in 2024 [2]. Group 2: Industry Challenges - The prepaid card sector is facing significant difficulties, as evidenced by the cancellation of licenses for other similar institutions, such as Shandong Feiyin Payment Technology Co., Ltd. and Huiming Business Service Co., Ltd. [3][4]. - The "Yingdian Life Card" was once popular for providing commercial point consumption and e-commerce services, but the rise of mobile payments has severely limited its market share and usage scenarios [4]. - Regulatory changes, including stricter capital requirements and tax policy adjustments, are further straining the performance of prepaid card institutions, leading to an expected continued reduction in the number of licensed entities [5]. Group 3: Future Outlook - Industry analysts predict that the overall growth rate of the payment industry is slowing, with both stored-value account transactions and transaction processing facing stagnation [5]. - Only a few institutions that successfully undergo digital transformation or maintain stable large enterprise clients are expected to survive in the future [5]. - There is a pressing need for payment institutions to prioritize compliance and risk control, while also exploring cross-industry collaborations to seek new opportunities [5].

Core Viewpoint - The payment license of Shanghai Runtong Industrial Investment Co., Ltd. has been revoked, marking a significant reduction in the number of third-party payment licenses in China [1][4]. Company Summary - Runtong Industrial was established in September 2006 and obtained a payment license in 2012, allowing it to issue and accept prepaid cards in Shanghai [1]. - The company’s prepaid card brand, "Yingdian Life Card," was primarily used for commercial point consumption and e-commerce services, and was a popular choice for enterprises and individuals in Shanghai [3]. - Complaints from consumers regarding the "Yingdian Life Card" have emerged since early 2022, with issues related to account freezing and significant balance reductions due to undisclosed management fees [3]. Industry Summary - Runtong Industrial is the sixth payment institution to have its license revoked in 2023, contributing to a total of 102 institutions exiting the market, leaving only 169 payment licenses remaining [4]. - The prepaid card issuance and acceptance category is particularly affected, with many institutions voluntarily withdrawing from the market [4]. - The implementation of the "Non-bank Payment Institution Supervision and Management Regulations" has raised the minimum registered capital requirement to 100 million yuan, leading to expectations of further declines in the number of prepaid card licenses [4]. - Analysts suggest that traditional prepaid card businesses are facing saturation and profit pressure, necessitating a shift towards digital transformation and enhanced online product offerings to survive [5].