Core Viewpoint - The announcement by the State Taxation Administration outlines the procedures and requirements for handling the VAT end-of-period tax refund, aiming to standardize the process and improve efficiency for eligible taxpayers [2][31]. Summary by Sections Section 1: Application Process - Taxpayers must submit the "Tax Refund Application Form" through the electronic tax bureau or tax service hall within the VAT filing period of the month following the eligibility for the refund [2][33]. - Taxpayers can apply for both exempt and refund tax in the same filing period if they export goods or provide cross-border services [2][3]. Section 2: Eligibility Criteria - Taxpayers must have a credit rating of A or B and must not have committed significant tax violations in the past 36 months to qualify for the refund [34]. - Specific industries such as manufacturing, scientific research, software, and ecological protection are eligible for monthly applications, while real estate developers can apply for a refund of 60% of the new excess tax compared to the end of March 2019 [32][36]. Section 3: Calculation of Refund Amount - The refund amount is calculated based on the end-of-period tax balance and the proportion of deductible input tax [44]. - For real estate developers, the refund is based on the increase in tax balance compared to March 31, 2019, multiplied by 60% [45]. Section 4: Review and Notification - Tax authorities are required to process refund applications within 10 working days and notify taxpayers of the results [6][8]. - If any tax risk indicators are identified, the processing of the refund may be suspended until the issues are resolved [4][6]. Section 5: Reapplication and Refund Recovery - Taxpayers can reapply for refunds if they meet the conditions after resolving any identified issues [4][41]. - If a taxpayer needs to return previously refunded amounts, they must submit a "Return of Tax Refund Application Form" [27][28].

Core Viewpoint - The announcement aims to improve the VAT refund policy for end-of-period tax credits, allowing eligible taxpayers to apply for refunds under specific conditions starting from September 2025 [3][9]. Group 1: Eligible Industries - Eligible industries for monthly VAT refund applications include manufacturing, scientific research and technical services, software and information technology services, and ecological protection and environmental governance [3][5]. - Real estate developers can apply for a refund of 60% of the newly increased tax credits if they meet specific conditions related to their tax credits over the past six months [3][4]. - Other taxpayers can apply for a proportional refund based on the newly increased tax credits compared to the previous year's end-of-period tax credits, with a refund rate of 60% for amounts up to 100 million and 30% for amounts exceeding that [4][25]. Group 2: Conditions for Application - Taxpayers must have a credit rating of A or B and must not have committed tax fraud or been penalized for tax evasion in the past 36 months [4][20]. - Taxpayers must not have enjoyed VAT refund policies since April 1, 2019, unless they have returned previously received refunds [4][18]. Group 3: Calculation of Refund Amounts - The refund amount for eligible taxpayers is calculated based on the end-of-period tax credits and the proportion of deductible input tax [31][32][33]. - For manufacturing and eligible industries, the formula is: Refundable tax credits = End-of-period tax credits × Input tax proportion × 100% [31]. - For real estate developers, the formula is: Refundable tax credits = Newly increased tax credits compared to March 31, 2019, × Input tax proportion × 60% [32]. - For other taxpayers, the formula is: Refundable tax credits = (Newly increased tax credits up to 100 million) × Input tax proportion × 60% + (Newly increased tax credits exceeding 100 million) × Input tax proportion × 30% [33]. Group 4: Transition and Compliance - Taxpayers who have received VAT refunds since April 1, 2019, cannot apply for immediate VAT refunds unless they return the previously received amounts [37]. - Taxpayers with both VAT debts and end-of-period tax credits will have their refundable amounts calculated after offsetting the debts [39].

Core Viewpoint - The recent policies from central and local governments aim to stabilize the real estate market and support new project construction through tax relief and urban renewal initiatives [1][2][3]. Central Policies - The Ministry of Finance and the State Taxation Administration announced a new policy allowing eligible real estate developers to apply for a 60% refund on newly accumulated VAT credits, significantly easing tax burdens for new projects [2]. - The State Council emphasized the need for strong measures to stabilize the real estate market, focusing on high-quality new housing construction and urban renewal to stimulate demand [3]. Local Policies - Eight provinces and cities have released nine market stabilization policies, with a notable initiative in Hefei to assess and plan for the renovation of old residential communities built between 2001 and 2010 [4][5]. - Hefei's initiative aims to prioritize urgent renovations for severely deteriorated communities, enhancing living conditions and contributing to urban renewal efforts [5]. Policy Trends - The frequency of local market stabilization policies has decreased, with a continued focus on optimizing housing provident fund policies across several cities, including Beijing, Chengdu, and Guangzhou [6][9]. - Recent policies have primarily addressed housing security for struggling families, loan limit increases, and improved withdrawal methods for provident funds [10].

Core Points - The Chinese Ministry of Finance and the State Taxation Administration announced improvements to the VAT refund policy for end-of-period tax credits, effective from September 2025 [1] - Eligible general VAT taxpayers in specific industries can apply for monthly refunds of end-of-period tax credits [1] - Real estate developers can apply for a refund of 60% of the newly added end-of-period tax credits if certain conditions are met [1] - Other taxpayers can apply for proportional refunds based on the increase in end-of-period tax credits, with specific thresholds and rates outlined [1][2] Industry Summary - The policy targets four key industries: manufacturing, scientific research and technical services, software and information technology services, and ecological protection and environmental governance, allowing them to apply for monthly refunds [1] - Real estate developers must demonstrate a consistent increase in end-of-period tax credits over six months to qualify for refunds [1] - The refund rates for other industries vary based on the amount of newly added end-of-period tax credits, with a 60% refund for amounts up to 100 million RMB and a 30% refund for amounts exceeding that threshold [1]

Company Overview - A new company named Shangrao Taoli Jiuhua Real Estate Development Co., Ltd. has been established with a registered capital of 10 million RMB [1] - The legal representative of the company is Lei Xiang, and it is wholly owned by Shangrao Taoli Greentown Enterprise Management Co., Ltd. [1] Business Scope - The company's business scope includes real estate development and operation, corporate image planning, marketing planning, enterprise management, engineering management services, and housing leasing [1] - Real estate development is subject to approval by relevant authorities, and operations can only commence once the necessary permits are obtained [1] Company Details - The company is classified under the real estate industry, specifically focusing on real estate development and operation [1] - The registered address is located at Room 113, Building S1, Taoli Wangjiangfu, No. 6 Shiquan Road, Guangxin District, Shangrao City, Jiangxi Province [1] - The company is registered as a limited liability company with a natural person investment or control [1]

Group 1 - A new company, Lianyungang Lianjia Real Estate Co., Ltd., has been established with a registered capital of 20 million RMB [1] - The legal representative of the company is Wang Qian, and it is primarily owned by Lianyungang High-tech Construction Group Co., Ltd. (90%) and Lianyungang Yipinjia Trading Co., Ltd. (10%) [1] - The business scope includes real estate development and management, property management, urban appearance management, municipal facilities management, urban greening management, engineering management services, commercial complex management services, land remediation services, non-residential real estate leasing, and parking services [1] Group 2 - The company is registered in the real estate industry, specifically under real estate development and management [1] - The registered address of the company is located at No. 22, Xianghailake Road, Haizhou Economic Development Zone, Haizhou District, Lianyungang City, Jiangsu Province [1] - The business license is valid until August 22, 2025, with no fixed term thereafter [1]

Core Viewpoint - Recently, Wuxi Xingan Real Estate Investment Co., Ltd. was established with a registered capital of 10 million RMB, indicating a new player in the real estate development sector in Wuxi [1] Company Summary - The legal representative of Wuxi Xingan Real Estate Investment Co., Ltd. is Tong Yanfeng [1] - The company has a registered capital of 10 million RMB [1] - The shareholders include: - Wuxi Shengli Development Construction Co., Ltd. with a 42% stake - Wuxi Xishan Construction Industry Co., Ltd. with a 29% stake - Wuxi Xishan Urban Industry Investment Development Co., Ltd. with a 28% stake - Anhui Xisheng Real Estate Co., Ltd. with a 1% stake [1] Business Scope - The business scope includes: - Real estate development and operation (subject to approval by relevant authorities) - Investment activities using self-owned funds - Property management (conducted independently with a business license, except for projects requiring approval) [1] Company Details - The company is located at Room 3004, East Corridor, Donggang Smart Power Integration Innovation Park, Lichu West Community, Donggang Town, Xishan District, Wuxi City [1] - The company is classified as a limited liability company (natural person investment or holding) [1] - The business term is from August 22, 2025, with no fixed end date [1] - The registration authority is the Wuxi Xishan District Data Bureau [1]

Core Points - The Ministry of Finance and the State Taxation Administration announced a new policy regarding the refund of end-of-period VAT credits, effective from September 2025 [1][2] Group 1: Policy Details - Eligible general VAT taxpayers in the manufacturing, scientific research and technical services, software and information technology services, and ecological protection and environmental governance sectors can apply for monthly refunds of end-of-period VAT credits [1] - Real estate developers can apply for a refund of 60% of the newly increased end-of-period VAT credits for the sixth month if their new credits have been greater than zero for six consecutive months and the sixth month's new credits are not less than 500,000 yuan [1] - Other taxpayers, excluding those in the specified sectors, can apply for a refund of newly increased VAT credits if they meet certain conditions, with a refund rate of 60% for amounts up to 100 million yuan and 30% for amounts exceeding 100 million yuan [2] Group 2: Eligibility Criteria - Taxpayers must have a credit rating of A or B, must not have committed tax fraud or been penalized for tax evasion in the past 36 months, and must not have benefited from certain VAT refund policies since April 1, 2019 [2]

本文源自：金融界 作者：情报员 天眼查显示，近日，山东中创远合物业服务有限公司成立，法定代表人为马兴福，注册资本300万人民 币，由山东中创地产有限公司全资持股。 序号股东名称持股比例1山东中创地产有限公司100% 经营范围含一般项目:物业管理；停车场服务；园林绿化工程施工；居民日常生活服务；社会经济咨询 服务；信息咨询服务（不含许可类信息咨询服务）；专业保洁、清洗、消毒服务；信息技术咨询服务； 企业管理咨询；住房租赁；非居住房地产租赁；家政服务；日用百货销售；数据处理和存储支持服务； 技术服务、技术开发、技术咨询、技术交流、技术转让、技术推广；互联网销售（除销售需要许可的商 品）；票务代理服务。（除依法须经批准的项目外，凭营业执照依法自主开展经营活动）许可项目：各 类工程建设活动；建筑劳务分包；建设工程设计；污水处理及其再生利用；房地产开发经营；食品销 售；城市生活垃圾经营性服务。（依法须经批准的项目，经相关部门批准后方可开展经营活动，具体经 营项目以相关部门批准文件或许可证件为准） 企业名称山东中创远合物业服务有限公司法定代表人马兴福注册资本300万人民币国标行业房地产业> 房地产业>房地产开发经营地址山 ...

Core Viewpoint - Wang Yan, the actress known for her role in "Qing Ge Ge," has successfully conducted two live-streaming sales events in 2023, generating over 30 million yuan in total sales, despite facing criticism for her high-priced product selections [3][4]. Group 1: Live Streaming Sales Performance - Wang Yan's first live-streaming event on July 26 generated sales between 10 million to 25 million yuan within 4 hours, featuring a women's probiotic product [3]. - The second live-streaming event on August 21 achieved sales exceeding 7.5 million yuan, with her account ranking first in the health food category [3]. - The total sales from both live-streaming events surpassed 30 million yuan [3]. Group 2: Audience Reception and Criticism - Wang Yan has received mixed feedback from viewers, with some accusing her of "invisible flaunting of wealth" due to the high prices of the products she promotes [4]. - In response to the criticism, Wang Yan issued an apology, stating she values audience feedback and will take their opinions seriously [4]. Group 3: Personal Background and Real Estate - Wang Yan is a well-known actress, famous for her roles in classic Chinese dramas, and is considered a childhood idol for many in the 90s [6]. - She resides in a luxury apartment valued at approximately 100 million yuan, which offers a view of the Forbidden City [9]. - Wang Yan's husband, Wang Zhichai, is a former real estate tycoon who has faced financial difficulties, including restrictions on high consumption due to legal issues [12][14].