Core Viewpoint - As of August 15, 2023, Jin Hai Medical Technology (02225.HK) experienced a significant decline in stock price, closing at HKD 0.890, down 50.56% from the previous trading day, with an intraday low of HKD 0.550, marking a new low for the past year [1] Group 1: Company Overview - Jin Hai Medical Technology Co., Ltd. (stock code: 2225) primarily operates as a service provider, with its subsidiary KT&T Group of Companies located in Singapore, offering labor dispatch and supporting services to local construction contractors [1] - The company has expanded its services beyond pure construction labor and resource provision to become a comprehensive solution provider for space management, including dormitory services, IT services, warehousing, cleaning, and building maintenance [1] Group 2: Business Strategy - The company aims to leverage the advantages of both Hong Kong and Singapore as platforms for external operations, actively seeking to expand existing businesses while entering new industries and exploring investment cooperation opportunities to enhance long-term returns for the company and its shareholders [1]

Core Viewpoint - The recruitment process for sanitation workers in Jinze Town, Qingpu District, Shanghai, has sparked public interest due to the inclusion of written tests and interviews, which are seen as a more formal and fair approach to hiring for these positions [1][2]. Group 1: Recruitment Process - The recruitment is organized by the Jinze Town Labor Dispatch Office, with candidates undergoing a two-part selection process: a written test (40% weight) and an interview (60% weight) [1]. - The decision to implement a written test and interview is attributed to the high number of applicants, with 198 candidates vying for 44 positions, resulting in a selection ratio of nearly 1:5 [9]. - The written test will cover basic knowledge related to sanitation work, such as waste classification, while the interview will assess practical work abilities, communication skills, and a sense of responsibility [9]. Group 2: Employment Terms - Successful candidates will be employed through labor dispatch, signing a labor contract with a one-month probation period [8]. - During the probation, candidates who do not meet performance standards may have their contracts terminated [8]. - Compensation will align with the salary standards of the employing unit, and social insurance and housing fund contributions will be made according to Shanghai regulations [8]. - Additional allowances for extreme weather conditions will be provided, alongside the basic salary [8].

Group 1: Real Estate Taxation - Small-scale taxpayers renting out real estate (excluding personal housing) should calculate the tax payable at a rate of 5% [3] - Real estate development enterprises classified as small-scale taxpayers selling self-developed real estate projects are taxed at a rate of 5% [4] - Small-scale taxpayers renting out self-developed real estate projects are taxed at a rate of 5% [5] Group 2: Labor Dispatch Services - Small-scale taxpayers providing labor dispatch services can choose to calculate tax based on the difference, deducting wages, benefits, and social insurance from the total amount received, and apply a simplified tax method at a rate of 5% [5][6] - Taxpayers providing security services are subject to the same tax policies as labor dispatch services [5] Group 3: Armed Security Services - Taxpayers providing armed security services are taxed similarly to security protection services [6] Group 4: Housing Rental Taxation - For small-scale taxpayers renting out housing, the tax rate is reduced from 5% to 1.5% for individual business owners and other individuals [8] - The calculation formula for taxable amount is: Taxable Amount = Total Sales Amount / (1 + 5%), Tax Payable = Taxable Amount x 1.5% [8] Group 5: Sale of Used Fixed Assets - Small-scale taxpayers selling used fixed assets are subject to a reduced tax rate of 2% [8][9] - The calculation formula for taxable amount is: Taxable Amount = Total Sales Amount / (1 + 3%), Tax Payable = Taxable Amount x 2% [9]

Group 1 - General taxpayers selling real estate acquired before April 30, 2016, can choose to apply the simplified tax method, calculating the taxable amount at a rate of 5% based on the total price and additional fees minus the original purchase price or the value at acquisition [2][3][5] - For self-built real estate acquired before April 30, 2016, general taxpayers can also opt for the simplified tax method, with the taxable amount calculated at a rate of 5% based on the total price and additional fees [2][4][5] Group 2 - General taxpayers renting real estate acquired before April 30, 2016, can choose the simplified tax method, with a taxable amount calculated at a rate of 5% [5][7][9] - If the rented property is located in a different county (city) from the taxpayer's institution, tax must be prepaid at the property location before filing with the local tax authority [5][8][9] Group 3 - Taxpayers transferring land use rights acquired before April 30, 2016, can choose the simplified tax method, calculating the taxable amount at a rate of 5% based on the total price and additional fees minus the original price of the land use rights [10][11] - Real estate enterprises selling self-developed old projects can opt for the simplified tax method, with the taxable amount calculated at a rate of 5% based on the total price and additional fees, without deducting the corresponding land price [12][15][16] Group 4 - Real estate enterprises renting self-developed old projects can also choose the simplified tax method, with a taxable amount calculated at a rate of 5% [17][18][21] - Similar to sales, if the rented property is in a different county (city) from the institution, tax must be prepaid at the property location before filing with the local tax authority [17][20][21] Group 5 - General taxpayers providing human resource outsourcing services can choose the simplified tax method, calculating the taxable amount at a rate of 5% [22][25] - Taxpayers providing labor dispatch services can opt for differential taxation, calculating the taxable amount based on total price and additional fees minus wages and benefits paid to dispatched employees [26][28]

Core Viewpoint - The article emphasizes the importance of understanding whether prior approval is required when changing the business scope of enterprises in Chengdu, highlighting the need for compliance with the 2021 "Prior Approval Directory" to avoid operating beyond permitted scope [2][11]. Group 1: Industries Requiring Prior Approval - Six specific industries are identified that require prior approval before business scope changes, including finance, healthcare, education, food, hazardous chemicals, and human resources [3]. - Each industry has designated approval departments and core licenses that must be obtained, such as the "Financing Guarantee Business License" for finance and "Medical Device Business License" for healthcare [3]. Group 2: Approval Process and Consequences - The approval process involves obtaining necessary licenses before business scope changes, with penalties for non-compliance ranging from fines of 50,000 to 100,000 yuan and confiscation of illegal gains [4]. - For post-approval, businesses must complete licensing within 30 days after changing their scope to avoid being listed in the operating abnormality directory [4]. Group 3: Approval Procedures - The approval process for labor dispatch includes preparing materials such as proof of registered capital (at least 2 million yuan) and proof of business premises [5]. - The application is submitted online to the Chengdu Human Resources and Social Security Bureau, followed by on-site verification and issuance of the license within 10 working days [6]. Group 4: Regional Approval Differences - Chengdu's various districts have unique approval requirements and efficiencies, with Tianfu New Area offering expedited processes for emerging industries [8]. - Specific requirements, such as environmental assessments for educational institutions in certain districts, are also noted [8]. Group 5: Determining Approval Necessity - Businesses can utilize the "National Enterprise Credit Information Publicity System" to check if prior approval is needed by entering relevant keywords [9]. - Additionally, the Chengdu 12345 hotline can provide direct consultation regarding specific business activities [9]. Group 6: Future Regulatory Changes - Starting in 2025, the approval directory will be dynamically adjusted, with new items like "Electric Vehicle Charging Facility Operations" requiring prior approval [11]. - Companies are advised to stay updated through official channels to ensure compliance with the latest requirements [11].

Core Points - The labor dispatch business license is an important licensing system aimed at regulating the labor dispatch market, protecting workers' rights, and promoting the healthy development of the labor dispatch industry [1] - Companies must meet specific conditions to obtain the labor dispatch business license, including registered capital, personnel qualifications, and management systems [1][3] - The issuance of the labor dispatch business license helps improve the overall level of the labor dispatch industry, enhances fair competition among enterprises, and provides better services for employers and workers [1] Licensing Conditions - Registered capital must be no less than RMB 2 million, fully paid [3] - A fixed business location and facilities suitable for operations, with an area of no less than 100 square meters [3] - Compliance with legal and administrative regulations regarding labor dispatch management systems [3] - Other conditions as stipulated by laws and regulations [3] Application Materials - Application form for the labor dispatch business license [3] - Business license or "Enterprise Name Pre-Approval Notice" [3] - Company articles of association and verification report or financial audit report from a verification agency [3] - Proof of business location and a list of office facilities, equipment, and information management systems [3] - Identification proof of the legal representative [3] - Labor dispatch management system documentation [3] Application Process - Submit application materials to the Human Resources and Social Security Bureau [5] - Acceptance of application materials and issuance of "Administrative License Acceptance Notice" if materials are complete [5] - On-site inspection by staff within 5 working days after acceptance [5] - Approval decision made within 5 working days after material review [5] - Online application through local labor security or human resources and social security department websites [5] - Submission of on-site inspection application after preliminary review [5] - Final review based on application materials and on-site inspection results [5][6] - Issuance of the labor dispatch license upon passing the review [6]