得利斯公告称，近期获与收益相关政府补助3800万元，占最近一个会计年度经审计归属于上市公司股东 净利润绝对值的112.85%。截至公告披露日，补助款未收到。公司初步判断补助与收益相关，将计入当 期收益，具体会计处理及对公司损益的影响以会计师年度审计确认结果为准。公司会按监管要求披露后 续收款情况，提醒投资者注意风险。 ...

4、警惕"共振衰减"信号：当龙头个股出现"游资反复做T但无法新高"、"量化席位在龙虎榜上占比异常 升高而游资减少"、"板块内跟风个股出现量化模型常见的无差别破位下跌"时，可能意味着共振进入衰 减期，量化资金的撤离往往会比游资更坚决、更快速，需高度警惕。 本周五个交易日，周一小群买了9000万的通宇通讯，周二买了1.1亿的安记，周三买了8400万的通宇通 讯，周四继续做T通宇（天际2.3亿是假的），周五再度买入8100万的通宇通讯，由此大家称陈小群为宇 航员！有人甚至直言，通宇或许就是当年的东方，其背后也是体现了游资对商业航天的认可，其实这波 商业航天走的带有一定的隐蔽性，从最早的福建+属性，到脱离福建走独立，再到现在彻底被市场认 可，其背后无疑就是量化+游资共振的结果，如果说以前的机游共振让人心驰神往，那么现在的量游共 振，或许也是下一个交易方向，量化与游资的共振，正从偶然走向常态，并成为主导题材强度和周期长 度的核心力量。 未来的超额收益，将愈发依赖于对"量游共振"模式的识别与参与。关键在于： 1、洞察"朦胧期"的量化痕迹：在题材全面爆发前，关注那些出现"知名游资席位连续小幅买入"、"板块 内多只个股出现同 ...

Key Points - The article discusses tax implications for year-end bonuses and various employee subsidies, emphasizing the need for proper tax reporting and compliance [1][3][4] - It highlights that certain subsidies, such as living allowances, may not be subject to individual income tax, while others, like benefits for purchasing cars or housing, must be included in taxable income [2][4] - The article provides a step-by-step guide for correcting personal income tax declarations, ensuring accurate reporting and compliance with tax regulations [6] Group 1: Employee Subsidies and Taxation - Employee subsidies provided by companies, such as living allowances, may be exempt from individual income tax if they meet specific criteria [1][2] - Year-end bonuses can be calculated separately from regular income, allowing employees to apply a monthly tax rate based on the bonus amount divided by 12 [4] - Companies must ensure that any non-cash benefits, like gifts or welfare items, are accounted for as "deemed sales" for corporate income tax purposes [15][16] Group 2: Tax Declaration Corrections - To correct personal income tax declarations, employees must log into the tax authority's electronic system and follow a specific process to amend their submissions [6] - It is crucial to ensure that any corrections made do not affect subsequent tax periods, requiring careful tracking of all declarations [6] - Companies should be vigilant in identifying any instances of "deemed sales" throughout the year to ensure accurate tax adjustments during corporate income tax filings [17]

| 代码 | 名称 | 收盘价 | 涨跌幅 | 成交量(手) | 成交额(元) | | --- | --- | --- | --- | --- | --- | | 600381 | *ST春天 | 4.31 | 1.65% | 6.48万 | 2767.69万 | | 000529 | 广弘控股 | 6.22 | 1.47% | 15.93万 | 9925.70万 | | 600530 | 交大昂立 | 6.57 | 0.92% | 7.58万 | 5014.16万 | | 000639 | 西王食品 | 3.52 | 0.28% | 1 78.03万 | 2.76亿 | | 002726 | 龙大美食 | 4.22 | 0.24% | 13.90万 | 5853.90万 | | 002330 | 得利斯 | 5.20 | 0.19% | 53.56万 | 2.81亿 | | 603345 | 安井食品 | 81.27 | -0.31% | 3.36万 | 2.74亿 | | 603262 | 技源集团 | 28.17 | -0.32% | 9349.43 | 2631.25万 | | 002840 | 华统 ...

近半年该股累计上榜龙虎榜12次，上榜次日股价平均涨2.19%，上榜后5日平均涨0.83%。 资金流向方面，今日该股主力资金净流出1.12亿元，其中，特大单净流出5607.04万元，大单资金净流出 5607.57万元。近5日主力资金净流出1.44亿元。（数据宝） 海欣食品12月26日交易公开信息 海欣食品今日下跌6.88%，全天换手率30.37%，成交额12.33亿元，振幅7.55%。龙虎榜数据显示，机构 净卖出3685.78万元，营业部席位合计净卖出651.55万元。 深交所公开信息显示，当日该股因日跌幅偏离值达-7.20%上榜，机构专用席位净卖出3685.78万元。 证券时报·数据宝统计显示，上榜的前五大买卖营业部合计成交2.07亿元，其中，买入成交额为8177.31 万元，卖出成交额为1.25亿元，合计净卖出4337.32万元。 具体来看，今日上榜的营业部中，共有2家机构专用席位现身，即卖一、卖二，合计买入金额1094.28万 元，卖出金额4780.06万元，合计净卖出3685.78万元。 | 买/ | 会员营业部名称 | 买入金额（万 | 卖出金额（万 | | --- | --- | --- | --- ...

Group 1 - The article highlights the efforts of the Siping Customs in supporting local peanut exporters by implementing a "one enterprise, one policy" approach to help them navigate international market challenges [2][3] - Jilin Hengtong Food Co., Ltd. is preparing to export peanuts to countries like Germany and Thailand, with increased overseas orders despite facing stricter technical standards and regulatory requirements [1][2] - The Siping Customs has established a green channel for agricultural product exports, reducing overall customs clearance time by nearly one-third through a "pre-declaration + local-port linkage" model [2][3] Group 2 - The proactive release of policy benefits has provided strong support for enterprises to expand their markets, with customs officials guiding companies on utilizing free trade agreement benefits, resulting in significant tax savings [3] - The company has developed a comprehensive quality traceability system covering planting, processing, and storage, maintaining a 100% compliance rate for exported products, thereby enhancing market competitiveness [5] - Local farmers have benefited from partnerships with the company, experiencing increased income due to guaranteed purchase prices, with over 30 farmers now involved in peanut cultivation [5]

Core Viewpoint - Fuling Zhacai is focusing on international market expansion, with a steady but small growth in overseas markets, primarily in the US, Japan, Canada, Europe, and Southeast Asia [1] Group 1: International Market Strategy - The company has an established international division dedicated to overseas market development, which has shown continuous slight growth in recent years [1] - The current overseas market base remains small, indicating potential for future expansion [1] Group 2: Market Competition and Pricing Strategy - Fuling Zhacai acknowledges that the industry is highly competitive, with ongoing price wars being a common occurrence [1] - The company emphasizes a "premium strategy" post-intelligent transformation, focusing on product quality and brand strength to attract consumers, rather than engaging in low-price competition [1] Group 3: Supply Chain and Quality Control - Fluctuations in raw material prices will impact market competition, prompting the company to enhance its raw material storage capacity and stabilize price volatility [1] - The company plans to accelerate the construction of intelligent bases to lead the industry forward and move away from low-price competition [1]

Group 1 - The core viewpoint of the announcement is that Nanchao Food Group aims to enhance quality and efficiency while prioritizing shareholder returns through a comprehensive action plan focusing on main business development, technological empowerment, and shareholder rewards [1][2] - The company emphasizes technological innovation as a key driver of development, achieving a goal where all fat products do not use hydrogenated oils, and has developed a competitive edge through core technologies [1] - Nanchao Food has established a collaborative mechanism among its R&D centers in Shanghai, Tianjin, and Guangzhou to continuously strengthen its innovation capabilities and launch breakthrough products [1] Group 2 - The action plan includes a commitment to improving the return mechanism and sharing the company's development results with investors, highlighting a long-standing focus on investor returns [2] - Since its listing in 2021, the company has implemented a stable profit distribution policy, distributing over 498 million yuan in cash dividends and actively conducting share buybacks [2] - As of May 2025, the company has repurchased a total of 3.4399 million shares, utilizing over 50.2516 million yuan in funds, and aims to balance performance growth with reasonable shareholder returns [2]

Group 1 - The core viewpoint is that the bread market is experiencing a divergence, with 桃李面包 facing significant revenue declines while 宾堡集团 is in an expansion phase in China [1][2][3] - 桃李面包 reported a 12.88% year-on-year decline in revenue to 4.049 billion yuan and a 31.49% drop in net profit to 298 million yuan for the first three quarters of 2025 [1] - In Q3, 桃李面包's revenue fell by 11.64% to 1.437 billion yuan, and net profit decreased by 35.05% to 94 million yuan [1] Group 2 - 宾堡集团 has seen a significant increase in effective sales points in China compared to the previous year, with notable growth in e-commerce, O2O, and membership store channels [2][3] - The company is also expanding its B2B market, being a long-term supplier for well-known fast-food chains and airlines, and has recently formed a strategic agreement with 叮咚买菜 for overseas business [3] - 宾堡's B2B operations benefit from higher gross margins due to reduced channel costs and marketing expenses, with the C-end brand helping to support the B-end market [3] Group 3 - Despite the distance in overall national scale between 宾堡 and 桃李面包, the current market environment may not render this a disadvantage, as steady operations in key urban areas are crucial for performance stability [5] - 宾堡 plans to invest a total of 72 million USD in China from 2023 to 2024 [5][6] - The experience of 宾堡 suggests that controlling scale and opening up the B2B market may be a viable survival strategy in the current market conditions [6]

Core Insights - A rural enterprise in Hainan, specifically the Yezefang Food Co., Ltd., has become the first to export products after the Hainan Free Trade Port's closure operation, marking a significant milestone for local businesses [1][2]. Group 1: Company Overview - Yezefang focuses on deep processing of coconut oil and has been operating in the local community for 14 years, primarily sourcing coconuts from abroad [1]. - The company has recently produced 198 kilograms of virgin coconut oil, which is the first batch of goods to utilize Hainan's self-produced products for value-added processing [1][2]. Group 2: Policy Impact - Under the new policy, goods that are either produced in Hainan or contain over 30% value-added processing from imported materials can enter the mainland without incurring a 12% import duty [2]. - Yezefang's initial batch included 200 local coconuts, qualifying it for the exemption due to its inclusion in the first batch of "self-produced goods" recognized by the province [2]. Group 3: Economic Benefits - The company estimates that by utilizing local coconuts alongside imported ones, it can save nearly 80,000 yuan annually based on an average of 20 containers of raw materials [2]. - The policy encourages collaboration between local self-produced goods enterprises and value-added processing companies, fostering the development of local specialty industries [2].