Group 1 - The core viewpoint of the article highlights the commencement of centralized heating in northern regions of China, particularly in Shandong province, due to the arrival of a cold wave [1][17] - Centralized heating has officially started in major cities like Jinan, Zibo, and Zaozhuang as of November 15 [1][17] - The heating system in Tai'an, which supplies heat to approximately one-tenth of Jinan, has been operational for about two weeks prior to the official start [3][6] Group 2 - The heating plant in Tai'an is responsible for heating around 420,000 households, with a significant pipeline diameter of approximately 1.4 meters [6][12] - The heating system utilizes high-temperature steam for heat transfer, which is then converted to hot water for residential heating [7][9] - The insulation of the heating pipelines is crucial, with a thickness of about 15 centimeters, ensuring minimal heat loss even in extremely low temperatures [12] Group 3 - A new intelligent scheduling system has been implemented to enhance heating efficiency and environmental standards, allowing for real-time analysis of temperature changes and heating demands [13][17] - The main control room monitors pipeline data continuously, adjusting temperatures to maintain stability during the heating season [15][19] - Emergency response measures have been activated to ensure a smooth heating season, with staff on 24-hour duty [19] Group 4 - In Beijing, significant renovations have been made to old residential areas, improving insulation and heating efficiency for nearly 30 million square meters by 2025 [23] - The city has introduced heating subsidies for specific groups, including veterans and low-income families, to ensure they can afford heating during the winter [28][30] - Residents can apply for temporary heating suspension if their homes are unoccupied, but must adhere to specific application deadlines and conditions [29][31]

Core Points - Beijing officially starts its heating supply on November 15, 2023, with a total heating area of approximately 1.07 billion square meters for the 2025-2026 heating season, including around 700 million square meters for residents and over 1,100 registered heating units [1] - The city management committee has implemented over 950 "winter disease summer treatment" projects, renovated more than 1,300 kilometers of old heating pipelines, and completed intelligent upgrades for heating systems in over 30 million square meters of existing buildings [1] - Emergency repair teams will be on standby 24/7, and energy supply companies will enhance energy coordination to ensure stable heating supply in the capital [1] Group 1 - The heating supply area in urban areas of Beijing is about 1.07 billion square meters, with residential areas accounting for approximately 700 million square meters [1] - The city management committee has undertaken over 950 projects to improve heating services and has renovated more than 1,300 kilometers of heating pipelines [1] - Emergency repair teams will be available around the clock to respond to heating supply emergencies [1] Group 2 - Residents can report issues such as inadequate room temperature or leaks directly to their heating units or through service hotlines [2] - The city management committee encourages citizens to participate in energy-saving actions and develop good habits in energy conservation [2]

Core Points - The article discusses the efforts made by Chengde City, particularly in Xinglong County, to ensure that residents affected by recent flooding are kept warm during the winter season [1][2][4] - It highlights the proactive measures taken by local authorities to assess and address the heating needs of affected households, including the distribution of heating supplies and financial assistance [3][4] Group 1: Emergency Response and Support - Xinglong County has organized staff to conduct home visits and assess heating conditions, creating a "one household, one file" demand ledger to implement targeted assistance measures [2] - The county has provided 2,308.84 million yuan in rental and heating subsidies to 1,475 key affected households [3] - A total of 2,334.89 million yuan in disaster relief funds has been distributed, benefiting 29,700 individuals [3][4] Group 2: Infrastructure and Heating Solutions - Local authorities have ensured that heating facilities are operational and have conducted thorough inspections to prevent issues during the heating season [1][2] - In severely affected areas, such as Longhua County, strategies have been tailored for both centralized and individual heating users, including early equipment testing and increased fuel reserves [2] - Schools have also been equipped with electric heating systems, maintaining indoor temperatures above 20°C to ensure a comfortable environment for students [3]

11月11日，天津津投城市开发股份有限公司（以下简称"津投城开"）公告称，收到上海证券交易所发出 的《关于对天津津投城市开发股份有限公司重大资产出售暨关联交易草案的问询函》。 问询函要求公司就持续经营能力、标的评估情况、担保情况以及债权和债务情况等问题作出进一步说明 和解释。 此次公告问询的，为津投城开拟"1元退出房地产业务"一事，即拟以1元对价向天津城市运营发展有限公 司转让其评估值为-2.39亿元的房地产开发业务相关资产及负债，计划彻底退出房地产开发，仅保留物 业管理、资产管理与运营等业务。 "一波三折" 观点新媒体了解到，津投城开的"退房"路，已历经多次变动。 2025开年，津投城开便披露重组计划，发布重大资产置换、发行股份及支付现金购买资产并募集配套资 金暨关联交易预案 (摘要)。 9月份，津投城开公告将上述"重大资产置换、发行股份及支付现金购买资产、募集配套资金"方案调整 为"重大资产出售方案"方案，即置出房地产业务及相关资产、负债，保留物业管理、租赁业务。 起初，津投城开以期通过资产置换的方式，剥离原有资产，并引进新业务。 彼时方案为拟将全部资产及负债作为置出资产，与天津能源集团、天津市津能投资有 ...

Core Points - Inner Mongolia Energy Group is actively ensuring stable heating services during the winter season, demonstrating responsibility and commitment to the community [1] - The company has implemented proactive measures to enhance heating service quality, including early heating initiation and thorough equipment maintenance [3][4] Group 1: Heating Service Initiatives - The heating service was started 15 days earlier than usual, allowing residents to enjoy warmth from the first day of the National Day holiday [3] - Maintenance teams conducted deep cleaning and upkeep of 69 heat exchange stations, inspecting 105 valve wells and servicing 210 valves to eliminate safety hazards [3] - The company has upgraded 69 self-managed heat exchange stations with automation, adding 1,000 temperature monitoring points to improve service responsiveness [3] Group 2: Customer Service Enhancements - The company has introduced a "proactive inspection + on-demand service" model to address common heating issues, such as clogged filters, which affect heating efficiency [4] - Technicians are completing over 15 service tasks daily, with an average response time for repairs reduced to under 2 hours [5] - The company has implemented a 24-hour emergency response mechanism to ensure timely resolution of residents' heating needs [5] Group 3: System Upgrades and Safety Measures - The Ustai Thermal Power Plant completed a 90-day maintenance program to address previous season's shortcomings, including pipeline leaks and safety hazards [5] - The plant has upgraded three heat exchange stations with smart technology for real-time monitoring and precise parameter adjustments based on temperature changes [5] - The company has successfully upgraded heating flow meters to enhance measurement accuracy and operational reliability [5]

Core Viewpoint - The article discusses the tax exemption policies for heating enterprises in China, specifically regarding the exemption of value-added tax (VAT) on heating fees collected from residents until the end of the 2027 heating period [7][9]. Group 1: Tax Exemption Policies - Heating enterprises will be exempt from VAT on heating fees collected from residents until the end of the 2027 heating period [7]. - The exemption applies to heating fees collected directly from residents, through other units, or paid by units on behalf of residents [7][9]. - Exempted VAT income must be accounted for separately, and the calculation of the exempted VAT should be based on the proportion of actual income received from residents [7][9]. Group 2: Property Tax Exemption - Heating enterprises providing services to residents will also benefit from exemptions on property tax and urban land use tax for the facilities and land used for heating services until the end of the 2027 heating period [7][9]. Group 3: Definition and Scope - The heating period is defined as the time from the start of heating in the second half of the year to the end of heating in the first half of the following year [7]. - The "Three Norths" region includes various provinces and municipalities such as Beijing, Tianjin, and Inner Mongolia, which are significant areas for heating services [7]. Group 4: Compliance and Reporting - Enterprises must accurately report their exempt sales in tax declarations, distinguishing between exempt and taxable sales [14][15]. - The article emphasizes the importance of compliance with tax reporting requirements to benefit from the exemption policies [15].

Group 1 - The heating season has begun in northern China, with cities like Tangshan and Cangzhou starting early heating to ensure residents stay warm during winter [2][4] - In Cangzhou, heating was initiated three days ahead of the scheduled time, with 565 heat exchange stations monitored for operational status [4] - The heating service department in Cangzhou has established four service centers and 24-hour support for consultations, complaints, and repairs, ensuring prompt response to emergencies [4] Group 2 - Zhengzhou has entered the trial operation phase of its heating system, with 16 heating plants gradually starting to provide heat [5] - The city is promoting new energy heating solutions while enhancing smart heating network systems for better control and efficiency [5][8] - In Zhengzhou, air source heat pump equipment is being installed in residential areas, and a large electronic screen displays real-time data from the heating system [8] Group 3 - In Jinan, the heating adjustment process has officially started, marking a busy period for heating departments [10][11] - Heating managers, like Zhao Qiang, are addressing numerous user repair requests, with a significant portion being simple issues that can be resolved easily [13] - The service approach includes on-site assistance for elderly residents who may struggle with basic troubleshooting tasks [13]

Group 1 - The core business of Ruina Intelligent Equipment Co., Ltd. includes intelligent research and application of heating core products, full information metering data production and management, internet big data system construction, smart platform services, and AI intelligent data application services, positioning itself as a one-stop low-carbon smart heating solution provider in China [2] - As of September 30, 2025, Ruina Intelligent reported a revenue of 138 million yuan, representing a year-on-year growth of 40.32%, while the net profit attributable to shareholders was -46.56 million yuan, a decrease of 18.95% year-on-year [2] - The company has distributed a total of 164 million yuan in dividends since its A-share listing, with 113 million yuan distributed over the past three years [3] Group 2 - On November 12, Ruina Intelligent's stock price fell by 0.04%, with a trading volume of 40.1373 million yuan, and a net financing buy of -739,600 yuan [1] - The financing balance of Ruina Intelligent as of November 12 was 62.545 million yuan, accounting for 1.81% of its market capitalization, which is below the 50th percentile level over the past year, indicating a low financing level [1] - The company had no short selling activity on November 12, with a short selling balance of 0 shares, indicating a high level of short selling compared to the 90th percentile over the past year [1]

欢迎扫描下方二维码关注： 对"三北" 地区供热企业的增值税、房产税、城 镇土地使用税优惠政策 增值税 《财政部 税务总局关于延续实施供热企业 有关税收政策的公告》(2023年第56号) 规定: 对供热企业向居民个人(以下称居民)供热取 得的采暖费收入免征增值税。 向居民供热取得的采暖费收入,包括供热 企业直接向居民收取的、通过其他单位向居民 收取的和由单位代居民缴纳的采暖费。 免征增值税的采暖费收入应当单独核算。 通过热力产品经营企业向居民供热的热力产品 4 时时 2017年 11月12日 11月 11月 11 工，以二十八岁的六八月，日出20 居民取得的采暖费收入占该经营企业采暖费总 收入的比例, 计算免征的增值税。 房产税、城镇土地使用税 · 《财政部 税务总局关于延续实施供热企业 有关税收政策的公告》(2023年第56号) 规定: 对向居民供热收取采暖费的供热企业,为 居民供热所使用的厂房及土地免征房产税、城 镇土地使用税;对供热企业其他厂房及土地,应 当按照规定征收房产税、城镇土地使用税。 对专业供热企业,按其向居民供热取得的 采暖费收入占全部采暖费收入的比例,计算免 征的房产税、城镇土地使用税。 对 ...

Core Viewpoint - The article discusses the definition, recognition standards, and tax benefits for non-profit research institutions in China, emphasizing their role in promoting scientific progress without profit motives [2][4][5]. Group 1: Definition and Recognition - Non-profit research institutions aim to promote technological advancement and primarily engage in applied basic research or provide public services [2]. - The recognition standards for non-profit research institutions will be established by the Ministry of Science and Technology in conjunction with the Ministry of Finance, the National Development and Reform Commission, and the State Administration of Taxation [4]. - These institutions must submit a written declaration to the relevant science administrative department, undergo approval and registration, and be marked as "non-profit research institution" in their registration [5]. Group 2: Tax Policies - Non-profit research institutions are exempt from property tax and urban land use tax for their self-used properties and land [8]. - The application for tax exemption must adhere to the recognition standards set by the relevant authorities [8]. - The tax obligations for property tax and urban land use tax arise at specified times, and institutions must declare within the designated tax period [9]. Group 3: Heating Enterprises Tax Exemption - The Ministry of Finance and the State Administration of Taxation announced that heating enterprises providing heating services to residents are exempt from value-added tax on heating fee income [21]. - The exemption applies to heating fee income received directly from residents or through other units, and it must be accounted for separately [21]. - For heating enterprises, the exemption from property tax and urban land use tax applies to the properties and land used for supplying heat to residents [23].