个人所得税、社会保险、签证等政策更新 新一年中国汇算清缴面临的挑战与应对思路 我们诚挚地邀请您参加安永人力资本咨询服务团队在中国多个城市和地区举办的"合规为基，聚势而行"最新个人所得税、社会保险、签证政策实操更新解 读与分享——安永2025年度人力资本服务路演。 在过去的一年中，国际间人才和资金流动较之前愈加频繁，同时各国监管力度也在逐步增强。随着《通用报告准则》(Common Reporting Standard，CRS） 的实施以及大数据整合的进一步深入，税务及出入境机关对于企业及个人的监管方式及监管力度正在不断进行调整。各地对于个人所得税、社会保险的征 管趋势与执行口径，以及签证合规的要求，较以往有许多不同程度的变化。面对新的趋势，企业如何识别不同类型人员群体的合规风险点，特别是以往没 有关注的群体，并在新一年的汇算清缴期开始前有针对性地部署应对策略，是企业管理层及人力团队所需要面对的话题。 在此次年度安永人力资本服务路演中，我们将为您盘点过去一年中法规和地方性政策的更新并结合市场实践经验，分享近期中国各地针对股权激励、员工 福利、外籍员工免税等重点领域的监管趋势的最新动态。同时，在新一年度中国汇算清缴 ...

Core Viewpoint - The article discusses the emerging "no firing, no hiring" trend in the U.S. job market as 2025 comes to a close, highlighting concerns over job stability amid rising household debt and economic uncertainty [3]. Employment Stability Risks - According to a Mercer survey, job stability has become the second biggest concern for U.S. workers in 2025, following the ability to cover monthly living expenses [4]. - The fear of unemployment has surged from the seventh position in 2023 to the second position in 2025, indicating a significant shift in worker priorities [4]. - Despite a reported GDP growth of 4.3% in Q3, there is a disconnect between macroeconomic data and individual experiences, with many feeling economic pressure due to high inflation and market volatility [5]. Household Debt Reaches New Highs - U.S. household debt reached a record high of $18.6 trillion in Q3 2025, complicating the Federal Reserve's monetary policy decisions [8]. - The Federal Reserve is expected to lower interest rates only once or twice in 2026, which may not provide significant relief for indebted Americans [8]. - The largest portion of household debt is mortgage debt, totaling $13.07 trillion, while credit card debt stands at $1.23 trillion and auto loans at $1.66 trillion [8]. Economic Outlook and Consumer Sentiment - The unemployment rate rose to 4.6% in November, the highest in four years, with a concentration of new jobs in the healthcare sector [6]. - Consumer confidence has declined significantly, with a nearly 30% drop in the consumer confidence index compared to the same period in 2024 [6]. - A survey indicated that 63% of respondents expect unemployment to rise further in the coming year, reflecting a pessimistic outlook on the economy [6].

Core Insights - The article highlights the ongoing development of a high-level professional service ecosystem in Jing'an District, Shanghai, initiated by the "Global Service Provider Plan" since 2019, which has attracted numerous global service firms across various sectors [1] Group 1: Strategic Initiatives - Jing'an District's professional service institutions are addressing common challenges in digital transformation, such as technology adaptation and data security risks, by providing comprehensive solutions from strategic consulting to implementation [1] - PwC has developed an "agent OS" that enables large-scale deployment of AI, improving operational speed by ten times compared to traditional methods [2] - KPMG China launched the "KPMG Smart Transformation Platform" to assist enterprises in financial risk identification and operational management through integrated AI solutions [2] Group 2: Technological Integration - Professional service firms in Jing'an are deeply integrating AI and big data into specific business scenarios, leading to efficiency improvements and innovative service models [3] - ZhenDao Group created an AI-Agent force platform for a dairy company, enhancing customer data integration and intelligent membership management [3] - 合合信息 (Hehe Information) provides automated solutions for document processing, significantly improving speed and customer experience for pharmaceutical and banking sectors [3] Group 3: E-commerce Innovations - Baozun E-commerce has established an AIGC platform that supports over 6,500 employees and has generated more than 490,000 pieces of content, achieving a 97% renewal rate for key clients [4] Group 4: Ecosystem Empowerment - Shanghai International Tendering Co. innovated a digital service model to address traditional procurement challenges, maximizing knowledge asset value through a digitalized collaborative approach [6] - 壹沓科技 (Yita Technology) developed an AI service platform for the logistics industry, reducing order processing time from 30 minutes to 30 seconds and achieving a 12% cost reduction for a major client [6] - Xianghang Technology's "no medium holographic technology" is transforming interaction paradigms, enhancing efficiency in various sectors including healthcare and public services [7] Group 5: Future Outlook - The "2026 Global Service Provider Conference" will showcase the high-quality development practices of Jing'an's professional service industry, focusing on sharing case studies and research findings to foster a high-end professional service cluster [7]

毕马威中国跨国企业渠道联合主管合伙人韩睿盛(Mark Harrison) 南方财经21世纪经济报道记者郑青亭、实习生陈颖北京报道 在全球经济格局深度调整的背景下，中国正从"世界工厂"向"全球创新中心"转型，"双碳"目标与数实融合持续释放巨大市场潜能，为跨国企业提供了历史性 机遇。 面对中国日益激烈的市场竞争和快速迭代的技术环境，数字化转型已成为跨国企业提升竞争力的关键抓手。超过90%的受访企业计划(或已经)开展数字化投 资，其中，52%的企业将"加强数据分析能力"作为首要任务，46%的企业致力于"升级信息技术基础设施"，36%的企业正积极"投资新兴技术"。在应用人工 智能方面，58%的跨国企业已经在其业务运营中使用了人工智能工具。 近日，毕马威发布了《2025年跨国企业中国展望》中文版报告(以下简称《报告》)。报告指出，大多数行业的跨国企业对在中国未来三至五年的收入增长前 景持乐观态度。94%的企业仍在继续投资和押注中国市场，75%的受访跨国企业计划在2025年保持或追加在中国大陆的投资。 毕马威中国跨国企业渠道联合主管合伙人韩睿盛(Mark Harrison)在接受21世纪经济报道记者专访时表示，以人工智能 ...

[1].世界银行集团，《2025年碳定价现状与趋势》， https://openknowledge.worldbank.org/entities/publication/e5f6e755-e6a6-4d2c-927a-23b5cc8a9b03 [2].国新网，《国新办举行国务院政策例行吹风会 介绍拓展绿色贸易相关情况》， http://www.scio.gov.cn/live/2025/37628/index_m.html? webview_progress_bar=1&push_animated=1&show_loading=0&theme=light 文中提及的STIR相关技术可能处于不同的发展阶段。如需获取更多信息，请与所在地的安永专业团队 联系。 目前，STIR已实现每周在超过155个国家或地区进行"全球趋势扫描"，覆盖超过60个国家或地区的"全球 已实施措施"。工具矩阵涵盖碳定价与碳信用额度、绿色税收、激励措施、税收减免与豁免，及其他监 管机构与行业相关内容，如欧盟与其他监管机构概览、行业洞察，及安永其他可持续发展相关材料等。 STIR涵盖的主题包括碳合规措施、能源与燃料、循环经济与废弃物、消费者、 ...

Economic Growth Projections - China's GDP growth is expected to reach approximately 4.8% in 2026, with nominal GDP growth projected at around 4.6%[10] - The economic recovery is supported by a stable external environment and improved domestic consumption driven by policies promoting consumer spending[9] Macroeconomic Policy - The fiscal deficit rate is anticipated to remain around 4.0%, while the broad fiscal deficit rate is expected to rise slightly to 8.9%[13] - Monetary policy will continue to be moderately accommodative, with expected interest rate cuts of 10-20 basis points and a reserve requirement ratio reduction of 50 basis points[14] Consumption Trends - Service consumption is projected to be a significant driver of economic growth, supported by policies promoting consumption upgrades and the introduction of new consumption categories[22] - Digital consumption showed strong growth, with online retail sales increasing by 9.1% year-on-year in the first eleven months of 2025[22] Manufacturing Investment - Manufacturing investment is expected to rebound in 2026, driven by improved corporate expectations and ongoing industrial upgrades[26] - The focus on high-end manufacturing and technological innovation will be crucial for economic transformation during the 14th Five-Year Plan[27] Infrastructure Investment - Infrastructure investment is set to recover, with new projects under the 14th Five-Year Plan expected to commence in 2026[39] - The share of new infrastructure projects is anticipated to increase, particularly in areas like artificial intelligence and high-end computing[40] Real Estate Market - The real estate market is transitioning to a new stable state, with government policies aimed at stabilizing the market and improving housing quality[46] - The government is expected to initiate a new round of stockpiling of existing housing to enhance housing welfare[48] Cross-Border Trade and Investment - China's export share reached a historical high of 14.2% in the first half of 2025, with expectations for continued resilience in exports due to improved trade relations and demand for high-tech products[50] - The trend of Chinese enterprises enhancing their international operations is expected to continue, with a focus on high-value sectors and cross-border collaboration[52] Hong Kong's Strategic Position - Hong Kong's role as a strategic hub is expected to strengthen, with increased participation in high-value services and enhanced connectivity with mainland China[54] - The region is set to attract more multinational companies and professional services, bolstering its position in the Asia-Pacific trade and finance network[57]

中经记者 石英婧 上海报道 当前，中国正从"世界工厂"向"全球创新中心"深度演进，"双碳"目标牵引绿色转型，数字经济与实体经 济加速融合，为跨国企业带来了前所未有的机遇。《中国经营报》记者了解到，准确把握中国市场脉 搏、前瞻布局未来赛道，成为跨国企业实现可持续发展的核心议题。为此，毕马威日前最新发布了 《2025年跨国企业中国展望》中文版报告（以下简称"《报告》"）。《报告》基于对137家跨国企业的 深入调研，揭示了跨国企业在华发展的新动向。 在应用人工智能方面，《报告》显示，58%的跨国企业已经在其业务运营中使用了人工智能工具。此 外，网络安全已成为中国数字化转型的战略推动因素，而随着跨国企业寻求在全球范围内推广中国开发 的技术和人工智能能力，国内和国际网络安全标准的差异导致了越来越多的运营和合规挑战，弥合这种 差异对于维持信任和韧性至关重要。企业只有通过调整治理框架、加强跨境合作并将网络安全融入创新 的每个阶段，才能更好地实现安全和可持续增长。 毕马威中国跨国企业渠道联合主管合伙人韩睿盛（Mark Harrison）表示，过去六个月，跨国企业在中国 的并购活动显著增加，主要由两种关键策略驱动。首先，全球跨 ...

每经AI快讯，慧辰股份（SH 688500，收盘价：64.17元）12月22日晚间发布公告称，北京慧辰资道资讯 股份有限公司控股股东西藏良知正德企业管理咨询有限公司及其一致行动人聚行知（上海）企业管理咨 询中心（有限合伙）、承合一（上海）企业管理咨询中心（有限合伙）于2025年10月16日与西藏恒擎极 智人工智能合伙企业（有限合伙）签署了《股份转让协议》，良知正德、聚行知、承合一拟通过协议转 让的方式，合计向恒擎极智协议转让其持有的公司无限售流通股约527万股，占公司当前总股本的7%， 转让价格按55.44元/股，相应转让价款合计为人民币约2.92亿元。公司于近日收到转让方与受让方的通 知，本次协议转让已取得中国证券登记结算有限责任公司出具的《证券过户登记确认书》，过户日期为 2025年12月19日，过户数量合计约527万股，股份性质为无限售流通股，本次股份协议转让过户登记手 续已办理完毕。 截至发稿，慧辰股份市值为48亿元。 每经头条（nbdtoutiao）——新能源重卡爆单了，11月销量同比增长178%！两班倒都供不应求，客户直 接进厂催单，这情景十年难遇 （记者 曾健辉） 2024年1至12月份，慧辰股 ...

智通财经APP获悉，当前，中国正从"世界工厂"向"全球创新中心"深度演进，"双碳"目标牵引绿色转型，数字经济与实体经济加速融合，为跨国企 业带来了前所未有的机遇。准确把握中国市场脉搏、前瞻布局未来赛道，成为跨国企业实现可持续发展的核心议题。为此，毕马威最新发布了 《2025年跨国企业中国展望》中文版报告(以下简称《报告》)，该《报告》基于对137家跨国企业的深入调研，揭示了跨国企业在华发展的新动 向。 毕马威中国客户及业务发展主管合伙人江立勤指出，中国市场的结构性创新与升级正推动跨国企业重新审视其在华战略。从这次报告也可以看 到，跨国企业表达了在中国长期发展的信心，越来越多的企业将战略重心从单纯追求扩张转向专注盈利模式的转变，并通过本土化创新和数字化 投入以提高运营效率，优化定价策略，提高利润率，构建在中国市场的战略竞争力。 跨国企业并购业务明显增多显示投资中国信心 从行业区分看，大多数行业的跨国企业认为中国经济将在中短期内出现明显复苏，对在中国未来三至五年的收入增长前景持更为乐观的态度。 94%的企业仍在继续投资和押注中国市场，75%的受访跨国企业将在2025年保持或追加在中国大陆的投资。 毕马威中国跨国企 ...

Key Takeaways ACN delivered 1Q26 EPS of $3.94 and revenues of $18.7B, beating estimates and growing y/y.Accenture saw managed services revenues rise 8% and total bookings climb 12%, led by strong demand.ACN reported margin expansion, solid free cash flow and returned cash via buybacks and dividends.Accenture plc (ACN) has reported impressive first-quarter fiscal 2026 results, wherein earnings and revenues surpassed the Zacks Consensus Estimates.ACN’s earnings were $3.94 per share, beating the Zacks Consensu ...