Core Viewpoint - The announcement from the Ministry of Finance, State Taxation Administration, and Ministry of Housing and Urban-Rural Development extends the personal income tax policy supporting residents in purchasing new homes from January 1, 2026, to December 31, 2027, aimed at improving housing conditions for residents [1][2]. Group 1: Tax Refund Policy - From January 1, 2026, to December 31, 2027, taxpayers who sell their own homes and purchase new homes within one year will receive a tax refund on the personal income tax paid on the sale of their current home [2]. - If the amount of the new home is greater than or equal to the amount from the sale of the current home, the entire personal income tax paid will be refunded; if less, the refund will be proportional to the new home's price relative to the sale price of the current home [2]. Group 2: Conditions for Tax Refund - Taxpayers must sell and repurchase homes within the same city, defined as the entire administrative area of the same municipality, sub-provincial city, or prefecture-level city [3]. - The seller of the current home must be directly related to the new home purchase, being the owner or one of the owners of the new home [4]. Group 3: Documentation and Information Sharing - Taxpayers eligible for the tax refund must provide valid sale and purchase contracts and any other required materials to the tax authority for review [4]. - Local housing and urban-rural development departments are required to establish an information-sharing mechanism with tax authorities to ensure timely access to housing transaction contract information [4].

财政部、税务总局、住房城乡建设部发布公告，延续实施支持居民换购住房有关个人所得税政策， 自2026年1月1日至2027年12月31日，对出售自有 住房并在现住房出售后1年内在市场重新购买住房的纳税人，对其出售现住房已缴纳的个人所得税予以退税优惠。 本公告所称现住房转让金额为该房屋转让的市场成交价格。新购住房为新房的，购房金额为纳税人在住房城乡建设部门网签备案的购房合同中注明 的成交价格；新购住房为二手房的，购房金额为房屋的成交价格。 其中，新购住房金额大于或等于现住房转让金额的，全部退还已缴纳的个人所得税；新购住房金额小于现住房转让金额的，按新购住房金额占现住 房转让金额的比例退还出售现住房已缴纳的个人所得税。 ...

据悉，现住房转让金额为该房屋转让的市场成交价格。新购住房为新房的，购房金额为纳税人在住房城 乡建设部门网签备案的购房合同中注明的成交价格；新购住房为二手房的，购房金额为房屋的成交价 格。 此外，纳税人出售和重新购买的住房应在同一城市范围内，具体为同一直辖市、副省级城市、地级市 （地区、州、盟）所辖全部行政区划范围。 值得一提的是，近期，房地产多次出台税收优惠政策，降低住房交易成本，激活市场流通性。2025年12 月30日，财政部、税务总局发布的《关于个人销售住房增值税政策的公告》显示，自2026年1月1日起， 个人将购买不足2年的住房对外销售的，按照3%的征收率全额缴纳增值税；个人将购买2年以上（含2 年）的住房对外销售的，免征增值税。 编辑：张蓓 文/李凯旋 房地产又迎来利好政策。1月14日，财政部、税务总局、住房城乡建设部联合发布《关于延续实施支持 居民换购住房有关个人所得税政策的公告》。文件明确自2026年1月1日至2027年12月31日，对出售自有 住房并在现住房出售后1年内在市场重新购买住房的纳税人，对其出售现住房已缴纳的个人所得税予以 退税优惠。 其中，新购住房金额大于或等于现住房转让金额的，全部 ...

Core Viewpoint - The announcement extends the personal income tax policy supporting residents in purchasing new housing, providing tax refunds for individuals selling their homes and buying new ones within a year from January 1, 2026, to December 31, 2027 [1][2]. Group 1: Tax Refund Policy - From January 1, 2026, to December 31, 2027, taxpayers who sell their own homes and purchase new housing within one year will receive a tax refund on the personal income tax paid on the sale of their current home [2]. - If the purchase price of the new home is greater than or equal to the selling price of the current home, the entire personal income tax paid will be refunded. If the new home purchase price is less, the refund will be proportional to the new home's price relative to the selling price [1][2]. Group 2: Conditions for Tax Refund Eligibility - Taxpayers must sell and purchase homes within the same city, defined as the administrative areas under the jurisdiction of the same municipality, sub-provincial city, or prefecture-level city [2]. - The seller of the current home must be directly related to the buyer of the new home, meaning they must be the owner or one of the owners of the new property [2]. Group 3: Documentation and Information Sharing - Eligible taxpayers must provide valid sale and purchase contracts and any other required materials to the tax authority for review before processing the tax refund [3]. - Local housing and urban-rural development departments are required to establish an information-sharing mechanism with tax authorities to ensure timely access to housing transaction contract information necessary for tax refund audits [3].

资金面上看，两市主力资金全天净流出713.78亿元，主力资金净流入的行业仅有3个，计算机行业净流 入资金88.73亿元；通信行业净流入资金28.24亿元；综合行业净流入资金6928.13万元。 主力资金净流出的行业有28个，电力设备行业主力资金净流出规模居首，全天净流出资金144.33亿元， 其次是电子行业，净流出资金为97.08亿元，净流出资金较多的还有有色金属、国防军工、机械设备等 行业。 房地产行业今日下跌1.18%，全天主力资金净流出19.71亿元，该行业所属的个股共100只，今日上涨的 有26只，涨停的有1只；下跌的有70只，跌停的有1只。以资金流向数据进行统计，该行业资金净流入的 个股有31只，其中，净流入资金超3000万元的有5只，净流入资金居首的是华联控股，今日净流入资金 1.27亿元，紧随其后的是盈新发展、宁波富达，净流入资金分别为7650.02万元、5815.57万元。房地产 行业资金净流出个股中，资金净流出超亿元的有6只，净流出资金居前的有保利发展、海南机场、万科 A，净流出资金分别为4.25亿元、3.93亿元、3.12亿元。（数据宝） 房地产行业资金流入榜 | 代码 | 简称 | 今日 ...

Investment Highlights - The equity market has shown a recovery since December 2025, with major indices recording monthly gains. The cyclical and growth sectors performed well, while the value sector lagged behind. Notably, the defense, non-ferrous metals, and communication sectors saw significant increases of 21.24%, 13.03%, and 12.82% respectively, while real estate, food and beverage, and pharmaceuticals experienced declines of -4.47%, -4.34%, and -4.09% respectively [6][11][12] - The bond market faced overall weakness in December, with long-term and ultra-long-term bonds performing poorly. The yield curve steepened, and the overall performance of the bond market was subdued due to various factors, including supply pressures and profit-taking by institutions at year-end [7][20] Active Equity Fund Selection Strategy - Since December 2025, there has been a shift from defensive to offensive market strategies, with a recovery in risk appetite. The central economic work conference emphasized "seeking progress while maintaining stability" and focused on structural adjustments and technological innovation, particularly in the "AI +" sector [2][12][13] - The current environment supports asset revaluation, with a focus on sectors driven by both "story and performance," such as the AI industry chain and commercial aerospace. Additionally, traditional industries like chemicals and engineering machinery are highlighted for their reasonable valuations and potential for improved return on equity (ROE) [2][15] Fixed Income Fund Selection Strategy - The outlook for January suggests a potential short-term rebound in the bond market, but a cautious approach is advised due to ongoing supply pressures and limited room for interest rate cuts. The strategy continues to favor flexible bond products while maintaining duration neutrality [3][20] - The pure bond fund index has shown stability, with slight increases in various bond fund indices, indicating a mixed performance landscape in the bond market [7][22] Historical Performance Review - Since the construction of the active equity selection index on May 11, 2023, it has achieved a cumulative net value of 1.4934, outperforming the benchmark by 20.21%. The index recorded a return of 6.61% since the December 2025 monthly configuration report [17][22] - The short-term bond fund selection index has also shown positive performance, with a cumulative net value of 1.4637, exceeding its benchmark by 0.5434% since its inception [22][30]

人民财讯1月14日电，金隅集团（601992）1月14日公告，预计2025年度实现归属于上市公司股东的净利 润亏损9亿元—12亿元。报告期内，公司建材及房地产业务均处于行业下行周期。水泥业务，持续优化 战略布局，扎实推进降本增效工作，经营业绩同比实现扭亏为盈；房地产业务受市场影响，需求减弱， 销售价格承压，影响公司房地产业务经营利润。 ...

金隅集团公告，经本公司财务部门初步测算，预计2025年度实现归属于上市公司股东的净利润 为-90,000—-120,000万元之间。经本公司财务部门初步测算，预计2025年度实现归属于上市公司股东的 扣除非经常性损益的净利润为-345,000—-375,000万元之间。报告期内，公司建材及房地产业务均处于 行业下行周期。水泥业务，持续优化战略布局，扎实推进降本增效工作，经营业绩同比实现扭亏为盈； 房地产业务受市场影响，需求减弱，销售价格承压，影响公司房地产业务经营利润。 ...

一、自2026年1月1日至2027年12月31日，对出售自有住房并在现住房出售后1年内在市场重新购买住房 的纳税人，对其出售现住房已缴纳的个人所得税予以退税优惠。其中，新购住房金额大于或等于现住房 转让金额的，全部退还已缴纳的个人所得税；新购住房金额小于现住房转让金额的，按新购住房金额占 现住房转让金额的比例退还出售现住房已缴纳的个人所得税。 四、符合退税优惠政策条件的纳税人应向主管税务机关提供合法、有效的售房、购房合同和主管税务机 关要求提供的其他有关材料，经主管税务机关审核后办理退税。 五、各级住房城乡建设部门应与税务部门建立信息共享机制，将本地区房屋交易合同网签备案等信息 (含撤销备案信息)实时共享至当地税务部门；暂未实现信息实时共享的地区，要建立健全工作机制，确 保税务部门及时获取审核退税所需的房屋交易合同备案信息。 (责任编辑：张紫祎) 日前，财政部、税务总局、住房城乡建设部联合发布《关于延续实施支持居民换购住房有关个人所得税 政策的公告》。《公告》明确自2026年1月1日至2027年12月31日，对出售自有住房并在现住房出售后1 年内在市场重新购买住房的纳税人，对其出售现住房已缴纳的个人所得税予以 ...

证券日报网讯1月14日，南山控股（002314）在互动平台回答投资者提问时表示，截至2026年1月9日， 公司股东人数为47138户。 ...