Core Viewpoint - Recent remarks by Japanese Prime Minister Sanae Takaichi regarding Taiwan have sparked widespread criticism and concern, as they disregard legal and historical facts, potentially jeopardizing regional stability and Japan's own interests [1][3]. Group 1: Political Context - Takaichi's statements violate the spirit of the four political documents between China and Japan, fundamentally damaging the political foundation of Sino-Japanese relations [3][11]. - The four political documents include the 1972 Japan-China Joint Communiqué, which acknowledges Taiwan as an inseparable part of China, and the 1978 Treaty of Peace and Friendship [3][5][11]. Group 2: Domestic and International Reactions - Takaichi's comments have drawn significant criticism domestically and internationally, with calls for her to resign from various Japanese political figures and public protests [16][17]. - The remarks have led to a decline in Japan's tourism and consumer stocks, as investors fear deteriorating Sino-Japanese relations will reduce the number of Chinese tourists visiting Japan [17][20]. Group 3: Economic Impact - The Tokyo stock market has seen declines in tourism-related stocks due to concerns over reduced Chinese tourist numbers, with a reported 1.8% annual decline in Japan's GDP for the third quarter [17][18]. - Chinese tourists accounted for 29.4% of all visitors to Japan in the first nine months of 2025, making their potential absence a significant economic concern [20]. - Takaichi's statements have also negatively impacted the release and box office performance of Japanese films in China, with several films being postponed and existing releases experiencing a sharp decline in ticket sales [22][24].

Group 1 - The tourism consumption market is thriving, and understanding the value-added tax (VAT) for tourism services is crucial for businesses [2] - The "difference taxation" method allows tourism service providers to reduce their tax burden by deducting certain expenses from their total revenue [2][3] - A practical example illustrates how a company can calculate its taxable sales amount after deducting valid expenses [3] Group 2 - When issuing invoices, companies must adhere to specific guidelines, such as not issuing special VAT invoices for certain expenses but can issue regular invoices [4][5] - The process for issuing a difference invoice is detailed, including steps for entering sales amounts and deductions in the electronic tax system [6][7] Group 3 - The tax declaration process requires careful filling out of the VAT declaration form, with specific attention to the applicable tax rates and sales amounts [7][9] - Small-scale taxpayers can benefit from preferential policies by reporting their deductions appropriately in the VAT declaration [9] Group 4 - The article references key policy documents that govern the taxation of tourism services, providing a legal framework for the discussed practices [10]

来源：广州日报 日前 外交部、文化和旅游部发文 提醒中国公民近期避免前往日本 此前，国航、东航、南航三大航司及包括四川航空、厦门航空、海南航空、春秋航空等航司陆续发布关于日本航线客票特殊处理的通知，称符合于一定范 围内的客票可免费退改处理。 多地旅行社迎赴日旅游退订潮 "我们日本团都退了。" 11月17日，多家旅行社表示，接到了不少赴日团队游的退订。 据智通财经报道，"我周末问的时候还没有太多退订，今天又问了问退订还是比较多的。"某北京旅行社的内部人士透露道。 "我们门店的整团也取消了。"另一家上海旅行社的内部人士也说道，截至目前，该旅行社退订的日本团超过六成，此外"退机票的也很多"。 据厦门广电消息，原本计划在11月底12月初从厦门出发的日本的出游产品，已有不少人选择退订。旅行社工作人员介绍，日本一直是厦门旅客热衷打卡的 旅行目的地，往年这个时候，正是日本冰雪游产品的"热销季"，但最近，前来咨询的人明显少了。 某旅游公司深圳一线下旅行门店工作人员证实，日本游产品目前均已暂停推广。该工作人员表示，往年11月中下旬，日本的关东、关西赏枫线路非常热 门，但现在门店不再接受相关线路订单。 多家航司取消赴日航班 据极 ...

Group 1 - The U.S. stock market indices collectively declined, while Google saw a rise of over 3%, and the Chinese concept index fell by 1.21% [2] - Goldman Sachs has lowered its average price forecast for WTI and Brent crude oil to $52 and $56 per barrel for next year [2] - Goldman Sachs anticipates that central banks may significantly purchase gold in November, maintaining a year-end gold price forecast of $4,900 [2] Group 2 - China's personal income tax revenue from January to October reached 1,336.3 billion yuan, reflecting a year-on-year increase of 11.5% [2] - China's tax revenue from January to October increased by 1.7% year-on-year, while non-tax revenue decreased by 3.1% [2] - The securities transaction stamp duty in China for January to October was 162.9 billion yuan, showing a year-on-year increase of 88.1% [2] Group 3 - Meituan reported an increase in search volume for winter tourism, with Beijing ranking as the top destination [2] - A well-known internet celebrity private equity fund experienced a net value drop of over 30% in one week [2] - Ningde Times announced a transfer price of 376.12 yuan per share, which is a 3.8% discount compared to the closing price [2]

【环球时报特约记者 李好 环球时报记者 杨舒宇】日本经济再度亮起红灯。日本内阁府17日公布，日本 三季度实际国内生产总值（GDP）按年率计算下降1.8%，自2024年第一季度以来再次出现负增长。分 析人士指出，受困于内需与外需的双重压力，以及对华关系持续紧张，日本经济正滑向更为复杂的境 地。 内外需交困 日本内阁府此前发布中期经济预测报告称，考虑到美国关税政策带来经济下行压力以及物价持续上涨造 成消费疲软，日本政府将2025财年经济增长预期由1.2%下调至0.7%。 中国赴日游客大量减少，将导致日本 GDP 下降 0.36% 尽管部分经济学家预计日本经济可能在四季度重回复苏轨道，但新的风险已然显现。日前，10月就任的 日本首相高市早苗发表涉台露骨挑衅言论，引发国际社会广泛关注和强烈批评。中方多部门发声批驳高 市早苗言论。16日，中国教育部发布留学预警，建议中国公民谨慎规划赴日留学安排。同日，中国文化 和旅游部发布赴日旅游提示，建议中国游客近期避免前往日本旅游。 据日本观光厅统计，2024年中国游客在日消费总额位列各国游客之首。此外，作为日本最大贸易伙伴、 第二大出口对象国和最大进口来源国，2024年中日贸易总 ...

Core Viewpoint - Ctrip Group reported strong financial performance for Q3 2025, driven by robust travel demand and strategic use of technology to enhance customer experience [1] Financial Performance - The company achieved a revenue of RMB 18.367 billion, representing a year-on-year increase of 15.52% [1] - Net profit attributable to Ctrip Group reached RMB 19.89 billion, marking a significant year-on-year increase of 194.01% [1] - Basic earnings per share for ordinary shares were RMB 30.36 [1] Market Trends - The summer travel demand remained strong, fueled by travelers' enduring enthusiasm for exploring the world [1] - There was a notable increase in cross-border travel, contributing to the company's strong performance in Q3 [1] Strategic Initiatives - The company is leveraging artificial intelligence to optimize various aspects of travel [1] - Ctrip's "Taste of China" immersive dining experience is redefining inbound tourism [1] - The company aims to expand the boundaries of technology and services to shape a smarter and more sustainable future for the tourism industry [1]

Core Points - The company held its 26th meeting of the 11th Board of Directors on November 17, 2025, where several important resolutions were passed [1][10][11] Group 1: Meeting Overview - The meeting was attended by all 11 directors, with no absentees or proxies [1][10] - The meeting was conducted in compliance with the Company Law and the Articles of Association [11] Group 2: Resolutions Passed - The company approved the formulation of an Internal Control System, with unanimous support from all directors [2] - The company also approved the re-establishment of the Insider Information Registrant Management System, again with unanimous support [3] - The Information Disclosure Management Measures were re-established, and previous measures were abolished, receiving unanimous approval [4] - The Investor Relations Management Work Rules were re-established, also with unanimous support from the board [5] Group 3: Shareholder Meeting Details - The third temporary shareholders' meeting was held on the same day, with 1,144 shareholders representing 480,062,477 shares, accounting for 30.76% of the total voting shares [12] - The meeting allowed for both on-site and online voting, ensuring broad participation [10][14] - All submitted proposals were approved without any dissenting votes [16]

Core Viewpoint - The article discusses the impact of a nationwide cold wave and strong winds on various sectors, including agriculture, transportation, energy, and market supply, highlighting the measures taken by relevant departments to address these challenges [1][2][3]. Energy Supply and Demand - The cold wave is expected to increase energy demand, with daily gas consumption reaching 1.18 billion cubic meters and peak electricity load at 1.13 billion kilowatts, although still below peak winter levels [3][4]. - National energy supply remains sufficient, with coal reserves at 230 million tons, enough for 35 days, and gas storage at high levels to ensure stable operations [3][4]. Market Supply of Essential Goods - The Ministry of Commerce is focused on ensuring stable supply of essential goods during the cold wave, enhancing market monitoring and increasing the organization of goods to meet basic consumer needs [5][6]. - Prices for vegetables and fruits have risen by 1.7% and 1.9% respectively since the beginning of the month, while pork prices have decreased by 1.4%, indicating a mixed market response [6]. Agricultural Impact - The cold wave poses risks to agricultural production, particularly for facilities and crops, with warnings issued for snow and frost damage [7]. - The Ministry of Agriculture is coordinating with meteorological authorities to prepare for adverse weather effects, advising on crop management and facility protection [7]. Transportation and Logistics - The Ministry of Transport is implementing measures to ensure road and waterway safety during the cold wave, enhancing monitoring and response capabilities for extreme weather conditions [8]. - Specific focus is on maintaining traffic flow on critical routes and ensuring the safety of vessels during adverse weather [8]. Public Health Recommendations - The cold wave is expected to increase flu risks in several regions, prompting health officials to recommend reduced outdoor activities and increased indoor ventilation [9]. - Vulnerable populations, including the elderly and children, are advised to take precautions against cold-related health issues [9].

Core Viewpoint - The Chinese Ministry of Culture and Tourism has advised tourists to avoid traveling to Japan, leading to a decline in the Japan travel market and an increase in inquiries about cancellations from travelers [1][3][4]. Travel Market Impact - Following the advisory, travel agencies reported a rise in cancellation inquiries, with some travelers changing their destinations from Japan to safer alternatives like Southeast Asia and domestic locations [3][5]. - The travel market is expected to take time to adjust, with potential changes in travel patterns during the New Year and Spring Festival periods [5][6]. Airline and Travel Agency Responses - Major airlines, including Air China and China Eastern Airlines, have announced special handling policies for tickets to Japan, allowing free cancellations for eligible travelers [3][4]. - Travel agencies are actively managing cancellations and are in communication with local service providers to facilitate changes for affected customers [4][6]. Shifts in Tourist Preferences - Many travelers are redirecting their plans to destinations perceived as safer and more stable, such as Singapore, the UAE, and various domestic locations [5][6]. - The demand for winter island vacations and other themed travel products is expected to increase as agencies adapt to the changing market [7]. Economic Impact on Japan - The Japanese stock market reacted negatively to the travel advisory, with the Nikkei 225 index dropping over 1% and tourism-related stocks experiencing significant declines [4].

新华财经西安11月17日电（记者张天源李亭吕昂）当千年技艺遇上重点产业链，会迸发出怎样的发展动 能？咸阳以"文化IP"为笔，在"保护"与"发展"的双重命题下，书写了一份非遗经济创新发展的高质量答 卷。 咸阳市位于陕西省关中平原中部，是秦文化核心区。近年来，当地深挖人文资源提升区域知名度、辨识 度，强化文商旅多业态跨界融合，推动文旅产业快速发展。据咸阳市文化和旅游局统计，2025年1-9月 全市累计接待国内游客9084.6万人次，同比增长5.6%，接待国内游客总花费618.78亿元，同比增长 7.17%。 挖掘独有文化打造特色IP 文化产业和旅游产业密不可分。近年来，随着国内旅游市场逐步提档升级，如何挖掘地区独有文化IP， 成为各地文旅产业差异化竞争的重点。 作为秦朝建都之地，咸阳拥有秦咸阳城遗址、汉阳陵等国家级文化地标，以及茯茶制作、弦板腔、旬邑 彩贴剪纸等600多项非遗资源。咸阳以秦文化为魂，以非遗活化为脉，在"守正"与"创新"的双重命题 下，探索了一条文化遗产带动文旅产业高质量发展的新路径。 "咸阳打造文旅IP的核心是'秦文化+'战略。"咸阳市文旅局相关负责人介绍，近年来，当地以"秦文化"为 核心，辅以" ...