本期首先为大家介绍的是 —— 水土保持补偿费 一 什么是水土保持补偿费？ 欢迎扫描下方二维码关注： 非税收入是指除税收收入以外， 由各级国家机关、事业单位、代行政府职能的社会团体及其他组织依法利用国家权力、政 府信誉、国有资源（资产）所有者权益等取得的各项收入。 税务部门征收非税收入起步于1986年教育费附加的开征。为了让您 更清晰地了解非税收入相关政策、掌握申报流程，我们特推出"非税"合集，为大家介绍常见非税收入的相关知识。 水土保持补偿费是 对损坏水土保持设施和地貌植被、不能恢复原有水土保持功能的生产建设单位和个人 征收并专项用于水 土流失预防治理的资金。 自2021年1月1日起，水土保持补偿费由税务部门负责征收。 二 缴费主体 在山区、丘陵区、风沙区以及水土保持规划确定的 容易发生水土流失的其他区域开办生产建设项目或者从事其他生产建设活 动 ，损坏水土保持设施、地貌植被，不能恢复原有水土保持功能的 单位和个人，应当缴纳水土保持补偿费。 其中从事其他生产建设活动包括 取土、挖砂、采石（不含河道采砂）；烧制砖、瓦、瓷、石灰；排放废弃土、石、渣。 三 征收标准 一般性生产建设项目 按照征占用土地面积 一次性计 ...

| 都在用的商业查询工具 | | 皇公司 育老板 音关系 音风险 | | | | | --- | --- | --- | --- | --- | --- | | 家中小企业发展子基金旗下机构 | | 北京十二星辰娱乐有限公司 | × 天眼一下 | 一 应用 · | 商务合作 : | | 基本信息 31 | 法律诉讼 | 经营风险 | 经营信息 54 | 公司发展 | 知识 | | 工商信息 历史工商信息> ▲ ◎ 查看工商快照 | | | | | | | 企业名称 | 北京十二星辰娱乐有限公司 | | | | | | 法定代表人 देहर | 张文阁 饶关联企业 7 | 登记状态 2 | 存续 | | 天眼评分 2 | | | | 成立日期 | 2019-01-15 | | | | 统一社会信用代码 2 91110105MA01GRHK06 | | 注册资本 2 | 100万人民币 | | 实缴资本 | | 工商注册号 110105026549773 | | 纳税人识别号 2 | 91110105MA01GRHK06 | | 组织机构代码 ( | | 喜/期限 | 2019-01-15 至 2049-01-1 ...

Core Viewpoint - The article discusses the industries that are not eligible for the R&D expense super deduction policy, highlighting that certain sectors, including the catering industry, are excluded from benefiting from this tax incentive [1][2]. Group 1: Ineligible Industries - The catering industry is listed as one of the sectors that cannot enjoy the R&D expense super deduction due to its classification in the negative list [2]. - Other industries that are also excluded include tobacco manufacturing, wholesale and retail, leasing and business services, accommodation and catering, real estate, and entertainment [2]. Group 2: Policy Implications - Even if a company in the excluded industries conducts R&D activities, it cannot benefit from the super deduction because of its industry classification [2].

Core Viewpoint - Xinghui Entertainment (300043) shows strong financial performance with significant revenue and profit growth in the latest quarterly report, indicating potential investment opportunities in the entertainment sector [1]. Financial Performance - As of July 29, 2025, Xinghui Entertainment's stock closed at 4.72 yuan, up 1.94%, with a trading volume of 858,700 lots and a transaction amount of 401 million yuan [1]. - The latest quarterly report reveals total revenue of 414 million yuan, a year-on-year increase of 37.13%, and a net profit attributable to shareholders of 47.58 million yuan, up 50.81% year-on-year [1]. - The company's non-recurring net profit stands at 47.81 million yuan, reflecting a year-on-year growth of 51.12% [1]. - Key financial ratios include a current ratio of 0.317, a quick ratio of 0.279, and a debt-to-asset ratio of 64.08% [1]. Capital Flow - On the trading day, the net inflow of main funds was 39.85 million yuan, accounting for 9.94% of the transaction amount [1]. - Large orders contributed a net inflow of 29.01 million yuan, representing 7.24% of the transaction amount, while small orders saw a net outflow of 25.60 million yuan, accounting for 6.38% [1]. Company Background - Xinghui Interactive Entertainment Co., Ltd. was established in 2000 and is based in Shantou City, primarily engaged in the entertainment industry [2]. - The company has a registered capital of 12.44 billion yuan and has made investments in 9 enterprises, participated in 9 bidding projects, and holds 165 trademark registrations and 332 patents [2].

Group 1 - The article discusses the advertising and entertainment service sectors in China, highlighting the responsibilities of advertising media units and outdoor advertising operators in providing services both domestically and internationally [3][5]. - It defines advertising services to include advertising agency services and the publication, broadcasting, promotion, and display of advertisements [3]. - The entertainment services mentioned include various venues such as karaoke halls, dance halls, nightclubs, bars, billiard halls, golf courses, and amusement activities like shooting, hunting, and arcade games [3].

Economic Overview - Shandong's GDP for the first half of the year reached 500.46 billion yuan, with a growth rate of 5.6% at constant prices [1] - The primary industry added value was 301.54 billion yuan, growing by 3.9%; the secondary industry added value was 1,979.91 billion yuan, growing by 5.6%; and the tertiary industry added value was 2,723.15 billion yuan, growing by 5.8% [1] Industrial Performance - The overall industrial added value in Shandong increased by 7.7% in the first half of the year, with the equipment manufacturing sector showing a notable growth of 13.0%, surpassing the overall industrial growth by 5.3 percentage points [3] - Key industries such as automotive, railway shipbuilding, and electronics saw added value growth rates of 16.2%, 21.1%, and 21.9% respectively [3] Service Sector Growth - The service sector in Shandong demonstrated robust growth, with a year-on-year increase of 6.3% in revenue for the first five months [3] - High-value-added services such as business services, ecological environment management, and entertainment showed the highest growth rates, indicating a qualitative improvement in the service sector [3] Consumer Market Dynamics - The total retail sales of consumer goods in Shandong reached 2,014.21 billion yuan, growing by 5.6%, which is 0.6 percentage points higher than the national average [5] - The growth in consumer spending is attributed to the large consumer base, rising incomes, and the release of market vitality due to equipment upgrade policies [5] Future Outlook - The economic performance of Shandong is expected to maintain its leading position nationally, supported by its unique industrial advantages, particularly in equipment manufacturing [5]

Core Viewpoint - The article discusses the delayed start of Kanye West's concert in Shanghai due to weather conditions, emphasizing the importance of artistic integrity and audience experience [1][4]. Group 1: Concert Details - The concert was originally scheduled for July 12 at 7:30 PM at Shanghai Stadium, with ticket prices ranging from 980 to 2680 yuan [4]. - Kanye West arrived over 40 minutes late, with the concert starting at 8:10 PM, leading to audience dissatisfaction and calls for refunds [4]. - The concert organizer, Stellar Amber Group, issued an apology citing weather-related issues affecting stage visuals and effects [1]. Group 2: Artist Background - Kanye West is a renowned American rapper, music producer, and businessman, recognized as one of the most influential figures in hip-hop, having won over 20 Grammy Awards [8]. - His history of concert delays is noted, with a previous incident in Korea where he was an hour late for a performance [8]. Group 3: Company Information - Stellar Amber Group, the concert organizer, was established on May 22, 2025, with a registered capital of 500,000 yuan, focusing on performance management and cultural entertainment services [9].

Financial Performance - The company reported a significant loss of HKD 48.4 billion for the fiscal year ending March 2025, marking a 138% increase in losses compared to the previous year [1][5][6] - Total revenue for the year was HKD 13.76 billion, representing a year-on-year growth of 41.5%, primarily driven by a substantial increase in property development sales, which rose by 352.2% to HKD 6.41 billion [3][5] - The company faced a liquidity crisis, with only HKD 6.39 billion in cash and bank balances against current liabilities of HKD 188 billion, including HKD 166 billion in overdue bank loans [5][8] Debt and Financial Obligations - The company has reported overdue or defaulted bank loans amounting to HKD 166 billion, with banks potentially demanding immediate repayment [6][8] - The audit firm raised concerns about the company's ability to continue as a going concern due to its financial situation [6] Management and Future Plans - The company is currently negotiating with banks to reach an agreement on a financial restructuring plan and aims to improve liquidity through property sales and rental income over the next twelve months [8] - The management is taking proactive measures to control administrative and operational costs [8] Background and Industry Context - The company operates in various sectors, including entertainment, real estate, jewelry, finance, and hospitality, with seven subsidiaries listed on the Hong Kong Stock Exchange [10] - The founder, Yang Shoucheng, has a history of overcoming significant business challenges, including a major crisis in 1983 during the Hong Kong dollar crisis [13]

★ 宏观动态 ★ 新西兰自11月起对中国公民实行两项签证便利新政策 6月15日、18日，新西兰政府分别宣布两项对中国公民签证便利新政策：一、自2025年11月起，中国公民如持 有效澳大利亚访客、工作、学生、家庭类签证，且从澳赴新，只需申请新西兰电子旅行授权（NZeTA, New Zealand Electronic Travel Authority）即可免签入境新西兰。入境后，可最多停留3个月，无需额外申请签证。 该政策将试行一年，不适用于过境澳大利亚的中国访客。二、自2025年11月起，中国公民中转新西兰机场只需 申请新西兰电子旅行授权（NZeTA）, 无需再申请过境签证。2025年11月前，过境新西兰仍需提前申请过境签 证。2025年11月免签过境政策实施后，此前已获批的新西兰过境签证有效期内仍可继续使用。 多部门向湖南紧急调拨帐篷等8万余件中央救灾物资 6月21日，国家防灾减灾救灾委员会办公室、应急管理部在针对湖南省严重洪涝灾害启动国家四级救灾应急响 应基础上，根据灾害影响和地方救灾工作需要，会同国家粮食和物资储备局向湖南省调拨帐篷、折叠床、夏凉 被、褥子等8.15万件中央救灾物资，支持地方做好受灾群众 ...

Core Viewpoint - The article discusses the criteria and guidelines for companies to apply for the R&D expense super deduction policy, emphasizing the importance of correctly identifying eligible R&D activities and expenses. Group 1: R&D Activities Not Eligible for Super Deduction - Activities that do not qualify for the tax deduction include regular upgrades of products or services [7] - Direct application of existing research results, such as using publicly available new processes or materials [7] - Technical support provided to customers after commercialization [8] - Simple or repetitive changes to existing products, services, or processes [9] - Market research, efficiency studies, or management research [10] - Routine quality control, testing, analysis, or maintenance activities [11] - Research in social sciences, arts, or humanities [12] - Therefore, market research activities are not eligible for the super deduction [13] Group 2: Industry Scope for R&D Expense Deduction - Industries not eligible for the super deduction include: - Tobacco manufacturing - Accommodation and catering - Wholesale and retail - Real estate - Leasing and business services - Entertainment - Other industries as specified by the Ministry of Finance and the State Administration of Taxation [16] Group 3: R&D Expense Classification - Companies must clearly differentiate between R&D expenses and operational expenses [18] - R&D expenses must be accurately recorded and categorized by project to qualify for the super deduction [18] - Companies under a simplified tax assessment cannot enjoy the super deduction policy [19] Group 4: Specific R&D Expense Categories - Eligible R&D expenses include: - Personnel costs for R&D staff, including salaries and social insurance [22] - Direct input costs, depreciation, and amortization of intangible assets [25] - Costs related to new product design, new process development, clinical trials for new drugs, and field tests for exploration and development [25] - Depreciation for instruments and equipment used in R&D is eligible, but depreciation for buildings is not [27] Group 5: Concurrent Tax Benefits - Companies meeting the criteria for the R&D expense super deduction can also enjoy other tax benefits as stipulated by the corporate income tax law [28] Group 6: Policy References - The article cites several policy documents that provide the legal framework for the R&D expense super deduction [29][30]