都不属于广告服务 . . 娱乐服务，是指为娱乐活动同时提供场所和服务的 业务。具体包括:歌厅、舞厅、夜总会、酒吧、台球、 高尔夫球、保龄球、游艺(包括射击、狩猎、跑马、游戏 机、蹦极、卡丁车、热气球、动力伞、射箭、飞镖）。 【 | 拍摄电影 国 网吧 @ | 棋牌 都不属于娱乐服务 -0-0 常见错误 计费销售额和增值税计税依据一致,少缴文化事业 建设费。 错题分析 广告/娱乐服务__广告/娱乐服务 x 3% 一应缴费额 | 一 | 计费销售额 其中计费销售额均为含税销售额 (VS) C 增值税的计税依据为不含税销售收入 案 例 一般纳税人甲公司5月份取得广告服务不含税收入 47169.81元,增值税额2830.19元,则增值税的计税 依据为47169.81元,文化事业建设费的计费销售额应 为50000元。 -1-1 常见错误 缴纳期限与增值税纳税期限不一致。 错题分析 根据相关文件规定,文化事业建设费的缴纳期限与 缴纳义务人的增值税纳税期限相同。 -- 常见错误 免征优惠与增值税免征优惠的享受条件混淆。 错题分析 文化事业建设费免征优惠 1 增值税小规模纳税人中月销售额不超过2万元(按 季纳税6万元)的企业 ...

Group 1 - DoorDash announced the acquisition of advertising technology company Symbiosys for $1.75 to enhance its advertising business, which has surpassed $1 billion in annual revenue [1] - Symbiosys, founded by former Google advertising product head Bashar Kachachi, helps retail brands advertise on major platforms like Google, YouTube, Facebook, Instagram, and Pinterest [1] - The acquisition will enable DoorDash to provide advertising management services for over 150,000 restaurant and consumer brand clients on external websites, expanding beyond its own app and website [1] Group 2 - DoorDash holds approximately two-thirds of the U.S. market share in the food delivery sector and is actively expanding its enterprise food and brand tools business, as well as its international delivery operations [2] - The online advertising market is projected to reach $166 billion this year, accounting for 21.6% of global digital ad spending, as marketers shift budgets from traditional channels to digital [2] - Competitors like Uber and Instacart are also entering the advertising space, with Uber's advertising business achieving an annualized revenue of over $1.5 billion in Q1 [2] Group 3 - Different strategies are employed by companies in the advertising space; Uber aims to push in-app ads related to users' destinations, while Instacart focuses on grocery shopping-related ads [3] - DoorDash's advantage lies in its leading position in impulse purchase categories, such as convenience items and alcoholic beverages [3] - The acquisition of Symbiosys will allow small and medium-sized restaurants to access mainstream advertising networks owned by Alphabet and Meta Platforms, providing similar functionalities to those available on other retail media networks [3]

Core Insights - Mars has awarded its global media agency rights to Publicis Groupe, marking a significant shift in the advertising agency landscape and representing WPP's third major client loss in 2025 after Coca-Cola and Paramount [1][6][9] Group 1: Media Agency Transition - Publicis Groupe will establish a dedicated team named "OneMars" to oversee the global communication ecosystem for Mars, which includes media, production, e-commerce, social paid, and KOL marketing [1][2] - The media agency transition follows a competitive pitch that lasted nearly six months, involving major players like Publicis, Omnicom, and WPP, with Publicis emerging victorious [1][2][3] - Mars' previous media business was managed by WPP's EssenceMediacom, which had a four-year contract valued at $1.7 billion [3] Group 2: Strategic Context - The global pitch was initiated after Mars announced its acquisition of Kellanova for $35.9 billion in August 2024, significantly expanding its snack product portfolio [2][3] - The aim of the pitch was to integrate marketing resources, enhance communication efficiency, and create a unified global communication system, particularly for Mars' snack and pet food segments [3][6] Group 3: Implications for WPP - WPP has faced a series of client losses, including Coca-Cola's North American media account worth $700 million and Paramount's media business, which ended a 20-year partnership without a formal pitch [6][9] - WPP's CEO Mark Read is set to step down in December 2025 amid ongoing performance challenges, with a 5% year-over-year revenue decline reported in Q1 2025 [6] - The loss of Mars signifies a broader industry shift towards integrated and experience-driven communication strategies, challenging WPP's current restructuring efforts [6][7][8]

Core Insights - JCDecaux, in partnership with VIOOH and Displayce, is hosting the 'Get Real' event at The Avenue during the Cannes Lions International Festival of Creativity from June 16 to 19, 2025, focusing on the effectiveness of outdoor advertising [1][2][4] Company Overview - JCDecaux reported a revenue of €3,935.3 million in 2024 and is recognized as the number one out-of-home media company worldwide [7] - The company has a daily audience reach of 850 million people across more than 80 countries and operates 1,091,811 advertising panels globally [7][11] Event Details - The 'Get Real' event will feature a curated program with marketing and communication leaders, offering insights and solutions for advertisers and agencies [2][3] - The venue, The Avenue, aims to showcase the power of out-of-home (OOH) and digital out-of-home (DOOH) advertising, emphasizing the psychology of visual impact and effective messaging strategies [4][6] Networking Opportunities - The event provides a unique opportunity for networking with top-tier advertising professionals and expert marketers, with limited places available for registration [4][6]

( 图片来源：《澳华财经在线》) 【财经要闻及评论】 特朗普推全民投资计划 每个新生儿送1000美元炒股 据老虎资讯综合消息，特朗普周一在白宫主持了一次圆桌会议，宣传共和党全面国内政策法案中的一项 重要内容——为每个美国新生儿提供1000美元投资账户的条款。 澳洲矿产勘探支出创四年新低 黄金勘探一枝独秀 咨询公司BDO发布的报告显示，今年一季度澳洲矿产勘探支出降至四年来最低水平6.44亿澳元，环比下 降19%。 大宗商品价格下滑以及全球贸易关系紧张带来的不确定性,是勘探活动减缓的主要原因。 此前，澳洲经历了长达十年的勘探热潮，勘探支出从2016年一季度的2.67亿澳元攀升至2022年三季度的 10.7亿澳元，创历史最高水平。 在整体低迷中，黄金勘探表现亮眼。金价首次突破每盎司3000美元导致黄金勘探在一季度吸引了6.21亿 澳元的投资，超过去年同期两倍。 下面是澳交所矿产勘探公司勘探支出示意图： 根据众议院通过的一项试点计划，政府将为2025年1月至2029年1月期间出生的所有美国公民子女设立这 些账户，将其称为"特朗普账户"（Trump Accounts）。 政府出资的1000美元将存入一个与整个股票市场挂 ...

中青报·中青网记者 朱洪园 中考临近，一则"中考突击班"的广告出现在河北省保定市的多个小区电梯内。其中，"保底提高50分以 上"和"30万元签约价"两项内容，吸引了众多初三学生家长的眼球。 "如果孩子成绩真能提高50分以上就太好了，但是30万元的价格也真是太贵了，简直是天价！"一位学生 家长感叹道。 世新园小 区电梯里的招生广告 朱洪园/摄 记者注意到，这张广告海报前两行用最大字体写着"中考突击班成绩兜底"几个字，下一行内容是"龙少 侠特训营开课啦"，第四行显示"30万投资换取50分飞跃＋未来一生的核心竞争力"。 广告海报介绍，顶级青年企业家导师，多年实战经验，帮助200＋中考学子，保底提高50分以上。接下 来，注明了300000元签约价，并承诺30万元0风险，未达20分全额退款，未达50分阶梯性退款。 根据学生家长提供的线索，6月3日，中青报·中青网记者来到了位于保定市恒祥北大街的世新园小区。 在4号楼电梯内，记者看到了这则广告。 广告海报的左下角提醒，2025届"龙少侠特训营"仅剩5个名额，右下角留了一个电话号码和一个人的抖 音号。这张广告海报属于保定分众传媒广告有限公司。 随后，中青报·中青网记者在距离 ...

清洁能源稳健，广告增长但毛利收缩。分行业看，2024 年，清洁能源业务营业收入28.08 亿元，占比 80%，同比增长0.88%，主要得益于供暖及蒸汽业务的稳步增长，供暖及蒸汽业务收入22.75 亿元，同比 增长4.05%；清洁能源业务毛利率为33.54%，较上年增加0.26 个pct。广告发布业务营业收入6.7 亿元， 占比19.1%，同比增长12.26%，主要受益于控股子公司兆讯传媒在高铁数字传媒领域的持续拓展：截至 2024 年底，兆讯传媒签约的铁路客运站529 个，开通运营铁路客运站495 个，其中98.4%以上属于高铁 站（含动车），运营4957 块数字媒体屏幕。由于2024 年兆讯传媒广告媒体资源成本增加，广告发布业 务毛利率较上年同期下降8.27 个pct 至33.68%。 燃煤成本进一步下行，2025 年一季度利润回暖。2025Q1，公司实现营业收入16.98 亿元，同比下降 1.06%；实现归母净利润6.18 亿元，同比增长9.56%，主要原因可能为燃煤成本持续下行，山西5500K 动力煤平仓价已从年初（25.1.2）765 元/吨的价格下降至611 元/吨（25.6.4）。 事件：公司发布 ...

证券研究报告 | 2025年06月09日 传媒互联网周报 优于大市 可灵 AI 与网易游戏深度合作，AI 应用与 IP 潮玩持续景气 传媒板块本周表现：行业上涨 3.50%，跑赢沪深 300，跑赢创业板指。本周 （6.2-6.6）传媒行业上涨 3.50%，跑赢沪深 300（1.73%），跑赢创业板指 （3.17%）。其中涨幅靠前的分别为 ST 惠程、游族网络、元隆雅图、ST 返利 等，跌幅靠前的分别为荣信文化、光线传媒、天娱数科、浙数文化等。 重点关注：OpenAI 与印度政府启动 AI 教育合作，可灵将 AI 视频生成技术 内置于《逆水寒》游戏中。1）OpenAI 与印度政府启动 AI 教育合作，将向印 度的 FutureSkills 平台和公务员培训平台贡献 AI 教育内容；2）字节跳动 发布图像编辑模型 SeedEdit3.0，能够处理并生成 4K 分辨率的图像，在人像 编辑、背景更改、视角与光线转换等复杂场景中展现了卓越的能力；3） PixVerse 正式推出其国内版本"拍我 AI"，能在几步之内完成影视级特效 创作；4）快手可灵 AI 与网易《逆水寒》手游达成深度合作，将 AI 视频生 成技术内置于 ...

01 6月8日，据Campaign Asia和经济观察报的报道，电通中国媒介业务首席执行官李俊（Tommy Li）因涉 嫌腐败被公司解雇，并在上海被警方拘留。电通官网高管信息中已经撤下了李俊相关介绍。随着事件持 续发酵，调查已扩大至包括前群邑高管、前蔚迈首席客户官林禕（Julep Lin）在内的多名业内资深人 士。 一位接近案件的行业法律专家向经济观察报透露，本次被调查的核心问题在于"虚高回扣"、"返佣侵 占"和"暗箱操作"：个别高管通过操控媒体折扣率、抬高刊例价格，与合作媒体达成"虚返实拿"协议， 并借由中间公司隐匿资金流向，最后截留至个人账户。 这应该是2025年广告业反腐的第一案，此次的调查被认为是2023年广告业8.2亿贪腐案的延续。 今年1月17日，上海市人民检察院检察长陈勇，专门将"某全球知名广告公司高管收受商业贿赂8.2亿 元"写进了给市人大的工作报告。 虽未直接点名，但业内人一看就知道指的是2023年10月引爆广告圈的群邑中国高管集体受贿案。 2024年12月上海中级人民法院庭审落槌，截至2025年6月，案件判决结果尚未正式公布。 02 广告业的贪腐为什么屡禁不止？ 历时一年多的侦办后，三名核 ...

Core Insights - The Jiangsu Province Urban Football League ("Su Chao") has gained significant popularity, attracting over 180,000 spectators and generating billions in online engagement [1] - The event has transformed ticket sales into a "consumption pass," leading to a 305% year-on-year increase in tourist site bookings in Jiangsu [1] - The economic model of "Su Chao" exemplifies innovative event economics, effectively converting sports enthusiasm into broader consumer activity [1] Group 1: Economic Impact - The multiplier effect of event economics is evident, where a single event can drive multiple times the economic growth compared to its investment [1] - For instance, after a match in Nanjing, searches for local delicacies surged by 74%, and orders for specific dishes increased by 58% [1] Group 2: Long-term Consumption Growth - The event's theme IP continues to drive consumption post-event, as seen with the success of merchandise like commemorative badges and exclusive blind boxes [2] - The "Village Super" event in Guizhou attracted over 17 million visitors from 2023 to 2024, showcasing the long-term potential of sports events to sustain consumer interest [2] Group 3: Cross-industry Integration - The integration of sports with tourism, commerce, and entertainment creates new consumer experiences and business models [2] - In Beijing, Olympic venues have been repurposed to include various attractions, enhancing visitor engagement and spending [2] Group 4: Full Chain Activation - The event economy stimulates the entire industry chain, from venue construction to service procurement, boosting sectors like construction, media, and hospitality [3] - For example, during the Dragon Boat Festival in Foshan, tourist numbers increased by 52.69%, demonstrating the economic benefits of hosting sports events [3] Group 5: Collaborative Effects - The interconnected effects of multiplier, integration, and activation are not isolated but work together to enhance consumer engagement [3] - The synergy between ticket sales and local business promotions exemplifies a new paradigm for expanding and improving the consumer market [3]