在日常生活中，我们总是会看到形形色色的各类广告，在广告涉及到的设计、制作、发布等多个流程中，"文化事业建设费"如何缴纳呢？ 欢迎扫描下方二维码关注： | 身份不同， 一 "税"责不同 | | --- | | 01 如果您是"广告策划和广告设计方" | | 业务实质 ：属于 现代服务 。 | | 增值税 ：一般纳税人适用 6% 的税率。 | | 文化事业建设费 ：不需要缴纳。 | | 02 如果您是"广告制作方" | | 业务实质 ： 如果委托方提供材料 ，受托方仅仅按照委托方要求制造货物并收取加工费的话，属于 加工服务 。 如果委托方不提供材料 | | ，受托方提供材料并制造货物且收取加工费的话，属于 。 销售货物 | | 增值税 ：一般纳税人适用 13% 的税率。 | | 文化事业建设费 ：不需要缴纳。 | | 03 如果您是"广告发布方" | | 业务实质 ：利用图书、报纸、杂志、广播、电视、电影、幻灯、路牌、招贴、橱窗、霓虹灯、灯箱、互联网等各种形式为客户的商 | | 品、经营服务项目、文体节目或者通告、声明等委托事项进行宣传和提供相关服务的业务活动。包括广告代理和广告的发布、播映、宣 | | 传、展示 ...

智通财经记者 | 马越 智通财经编辑 | 牙韩翔 这是第十年智通财经邀请中国广告行业的顶尖广告人，和我们分享这一年让他们留下深刻印象的广告案例。 过去一年，AI带来的狂潮让人忍不住发出疑问——创意还有用吗，传统广告还有用吗？广告人们不约而同地在年度感悟中提到AI的影响，但他们也更多选 出了"反潮流"的平面广告案例。无论是Adidas让亚马尔与中国高中球员复刻经典，还是亨氏让34个番茄在社交平台刷屏，在AI入侵广告业的时代，或许更需 要这些真实的、有温度的创意。 （以下排名不分先后） 推荐人：魏宇琨Kwin Mountains群玉山资深创意总监 推荐作品：Adidas亚马尔中国行 X 全国青少年足球联赛 代理商：TBWA Adidas亚马尔中国行 X 全国青少年足球联赛广告 推荐理由： Adidas在20年前的广告 推荐理由： 优质的、具有强创意的平面正在杀回人们的视野。 当数字媒介机构用了20年时间把线上广告投放和社交媒体广告的费用架到品牌主们都叫苦不迭的时候，传统的线下媒介和极度浓缩的创意显示出作用。把亚 马尔和全国青少年足球联赛绑在一起做是营销策略上的胜利。单纯的球星中国行实在太泛滥、商业味太重，青少年足 ...

Core Viewpoint - The article discusses the growing trend of individuals forming emotional connections with artificial intelligence (AI), exemplified by a Japanese woman, Yuki Noguchi, who married her AI "boyfriend" Klaus, raising concerns about the potential risks of such relationships [3][4]. Group 1: Emotional Connections with AI - Yuki Noguchi, a 32-year-old call center operator, developed a romantic relationship with an AI character named Klaus, created through ChatGPT, after seeking advice on her personal issues [3]. - The wedding ceremony, held in Okayama, Japan, involved Noguchi wearing augmented reality (AR) glasses to interact with Klaus, who was represented on a smartphone screen [3]. - Although such weddings lack legal validity in Japan, the trend is becoming more common, with wedding planners frequently receiving requests for ceremonies involving virtual characters [4]. Group 2: Societal Trends and Concerns - Official statistics indicate that the number of newlyweds in Japan has dropped to about half of what it was during the post-war baby boom in 1947 [5]. - A survey by Dentsu, a major advertising firm, revealed that chatbots are preferred by respondents aged 12 to 69 for confiding personal matters, surpassing friends and family [4]. - Experts express concerns about the potential dangers of vulnerable individuals forming attachments to AI companions, which may lead to dependency and impaired judgment [6]. Group 3: Personal Management and Ethical Considerations - Noguchi acknowledges the risks associated with her relationship with Klaus and has established guidelines to manage her interactions, limiting her use of ChatGPT to two hours daily [6]. - She has implemented rules to ensure Klaus does not simply indulge her complaints, promoting a healthier interaction dynamic [6]. - An AI ethics expert notes that while such relationships may provide temporary happiness for those in vulnerable states, there is a need for caution regarding over-reliance on AI [6].

Core Insights - The current landscape of the Chinese advertising industry is dominated by internet advertising, which accounted for over 85% of the total revenue of 1.54 trillion RMB in 2023, with traditional advertising shrinking to about 15% [3] - There is a growing concern that the excessive focus on short-term traffic can lead to a decline in creativity and brand building, potentially harming the industry's health [2][3] - The transition from "product manufacturing" to "brand creation" is seen as a strategic opportunity for companies, emphasizing the need for solid product foundations and unique emotional narratives to build long-term competitive advantages [2][4] Industry Dynamics - Internet advertising has surpassed traditional advertising since 2016, driven by its immediacy, convenience, interactivity, and high conversion efficiency, making it attractive to advertisers seeking effective results [3] - The average profit margin for internet advertising agencies has dropped to around 1%, indicating a growth bottleneck in the industry due to intense competition [3] Brand Value - The foundation for brand building in China has significantly strengthened, with improvements in raw materials, production processes, design capabilities, and after-sales service, supporting the development of high-end brands [4] - Effective brand building requires a solid base of quality products and services, as relying solely on storytelling and creativity without a strong foundation is unsustainable [4] Synergy Between Traffic and Brand - The relationship between traffic and brand is seen as complementary, where brand building is akin to "planting seeds" in consumers' minds through quality content and emotional storytelling, while traffic conversion is about "harvesting" to achieve business goals [5] - Companies are encouraged to leverage unique stories and cultural elements to differentiate their value propositions and gain long-term consumer recognition [5] - The future of Chinese brands on the international stage is envisioned as one where they not only secure a place but also become synonymous with quality and innovation [5]

Group 1 - The core viewpoint of the article is that the company, Guangdong Province Advertising Group Co., Ltd., has decided to utilize idle funds to purchase low-risk financial products to maximize shareholder value [1] - The company will use a maximum of 500 million RMB of its own funds to invest in medium to low-risk financial products from commercial banks and securities firms, with a usage period not exceeding 12 months from the date of board approval [1] - As of the first half of 2025, the company's revenue composition shows that 99.88% comes from the service industry, while other industries account for only 0.12% [1] Group 2 - The company's market capitalization is reported to be 14.6 billion RMB [1]

（记者 曾健辉） 截至发稿，龙韵股份市值为16亿元。 每经头条（nbdtoutiao）——处方药变"瘾品"：国内首次报告普瑞巴林滥用致成瘾病例，网络平台暴 露"无病历可购药"漏洞，列管与否尚需科学考量 每经AI快讯，龙韵股份（SH 603729，收盘价：16.88元）12月9日晚间发布公告称，截至本公告日，公 司及控股子公司实际对外担保总额为1000万元，占公司2024年度经审计归属于母公司所有者净资产的 2.69%，全部为公司为全资子公司提供的担保。 2024年1至12月份，龙韵股份的营业收入构成为：广告业占比98.64%，酒业占比1.26%，租赁占比 0.1%。 ...

Core Viewpoint - A new individual business named Changjin Graphic Design has been established in Yueyang Tower District, Yueyang City, with a registered capital of 50,000 RMB, focusing on various advertising and design services [1] Group 1: Company Overview - The legal representative of the newly established business is Wang Yidong [1] - The registered capital of the business is 50,000 RMB [1] Group 2: Business Scope - The business scope includes digital advertising production, advertising production, digital advertising publishing, and design services [1] - Additional services offered include graphic design, typing and copying, office services, and sales of office equipment and consumables [1] - The company is also involved in metal structure manufacturing and sales, digital technology services, machinery equipment leasing, and internet sales (excluding items requiring special permits) [1]

Group 1 - A new individual business named Linxi County Judian Graphic Design and Production Department has been established, with a registered capital of 20,000 RMB [1] - The legal representative of the company is Hao Hongyi [1] - The business scope includes general projects such as graphic design and production, advertising production, advertising publishing, advertising design and agency, graphic design, digital advertising production, typing and copying, office services, office supplies sales, conference and exhibition services, and digital content production services (excluding publishing and distribution) [1]

罗永浩直播中炮轰华与华"收西贝六千万咨询费却乱出主意"，华杉回怼"网络黑嘴"，这场争议的核心远 不止公关对错，当消费者不再为"洗脑口号"买单，当品牌开始追求长期价值，靠"感官冲击"起家的传统 广告模式，还能撑多久？ 老庐先给大家扒扒这场争议的关键：华与华服务西贝十年狂揽六千万咨询费，还直言下一个十年目标是 一两个亿。 哈喽，大家好，老庐今天要聊的这场争吵，看似是罗永浩和华与华的"口水战"，实则是中国广告行业四 十年未有之大变局的缩影。 这样的高价背后，是其坚持了二十年的"超级符号"套路，重复、直白、强冲击，就像当年的"恒源祥， 羊羊羊"，只求让消费者记住，不问是否认同。 争议本质：收费与效果的时代错位 这种矛盾恰恰说明：单纯的感官冲击已经撑不起高价咨询费了，华与华的困境，本质是用二十年不变的 套路，应对已经完全不同的消费市场。 如果说华与华代表了过去，那十月稻田的案例就预示了未来，这个连续六年大米销量领先的品牌，2025 年新米季靠"明星联名+权威背书"的组合拳拿下年度营销大奖。 绑定新生代演员柯淳契合Z世代情绪需求，走进新华社、登陆央视传递产业硬实力，既赚了流量又攒了 信任。 行业洗牌：从"洗脑"到"走心" ...

ALLEGRO CULTURE LIMITED 律齊文化有限公司 （於開曼群島註冊成立並於百慕達繼續經營之有限公司） （股份代號：550） (1)恢復買賣 (2)達成復牌條件 股 份 已 自 二 零 二 四 年 四 月 二 日 起 於 聯 交 所 暫 停 買 賣。 香港交易及結算所有限公司及香港聯合交易所有限公司對本公佈之內容概不 負 責，對 其 準 確 性 或 完 整 性 亦 不 發 表 任 何 聲 明，並 明 確 表 示，概 不 對 因 本 公 佈 全部或任何部份內容而產生或因倚賴該等內容而引致之任何損失承擔任何責 任。 董 事 會 欣 然 宣 佈，本 公 司 已 達 成 聯 交 所 的 復 牌 條 件（載 列 於 其 日 期 為 二 零 二 四 年 六 月 二 十 日 的 函 件（經 其 日 期 為 二 零 二 四 年 十 月 三 十 日 的 函 件 修 訂））。股 份 將 自 二 零 二 五 年 十 二 月 一 日 上 午 九 時 正 起 於 聯 交 所 恢 復 買 賣。 除 非 文 義 另 有 所 指 或 本 公 佈 另 有 界 定，本 公 佈 所 用 詞 彙 與 該 等 公 佈 所 界 定 者 具 ...