Core Viewpoint - Guangzhou is experiencing a significant decline in real estate prices despite aggressive market rescue measures, making it the only first-tier city with continuous price drops in both new and second-hand housing markets [12][14][48]. Group 1: Real Estate Market Performance - Guangzhou has implemented the most aggressive rescue measures among first-tier cities, including the removal of purchase restrictions and the lowest mortgage rates [6][5]. - Despite these measures, Guangzhou's housing prices continue to decline, with new homes down 0.1% and second-hand homes down 0.2% [12]. - In contrast, other first-tier cities like Shanghai and Shenzhen are witnessing price increases in both new and second-hand homes [13][15]. Group 2: Economic Performance - Guangzhou's GDP growth has been consistently low, ranking last among the top ten cities in China, with a growth rate of only 2.1% in 2024 [22][20]. - The city's industrial output has also suffered, with a 3% decline in industrial value added for the year [25][28]. - The automotive industry, which constitutes 25.3% of Guangzhou's industrial output, has seen a significant downturn, with a 17.4% decline in value added in the first three quarters of 2024 [30][32]. Group 3: Automotive Industry Challenges - The automotive sector in Guangzhou has faced a dual decline in production and sales, leading to a 20% drop in total vehicle production in 2024 [37][39]. - Guangzhou's major automotive company, GAC Group, reported an 81.4% drop in net profit for 2024, highlighting the industry's struggles [41]. - The automotive industry's challenges are contributing to the overall economic stagnation in Guangzhou, affecting the real estate market as well [48]. Group 4: Talent Acquisition Initiatives - In response to economic challenges, Guangzhou has launched aggressive talent acquisition initiatives, including a large-scale recruitment event that attracted over 120,000 job seekers [51][50]. - Various districts in Guangzhou are offering incentives such as free accommodation and financial support for high-level talent to boost the local economy [53][54]. - The city's efforts to attract talent are aimed at supporting industrial upgrades and revitalizing the economy, which could indirectly benefit the real estate market [56][57].

对于高科技公司而言，这是特大利好消息，苹果、英伟达、微软等科技公司终于可以长舒一 口气。美国政府不再大肆渲染新关税政策，而是悄然修改海关实施细则，以避免不必要的尴 尬与损面子，也给自己找个台阶下。与当初的高调相比，美国政府在现实面前不得不暗暗低 头。 话又说回来，美国政府发动的这次全球贸易战让其国家信誉扫地，成为真正的"孤家寡人"。 被国内经济困难逼疯了的美国政府欲通过关税不分亲疏、不分远近、不分贫富、无差别地敲 诈勒索其他国家和地区，以缓解巨额财政赤字压力。这种赤裸裸的经济霸凌行径让世界其他 国家和地区政府和民众深感被背叛、被交易、被羞辱的耻辱，促使他们寻求新的出路。有不 少人士认为，被特朗普总统称为"解放日"的2 0 2 5年4月3日可以载入史册，与1 9 7 1年布雷顿森 林体系崩溃一样成为国际经济史上的里程碑事件。 美国制造业回流不现实 作 者丨王应贵 田硕 编 辑丨和佳 图 源丨图虫 最 近 几 任 美 国 总 统 总 是 担 心 经 济 " 空 心 化 " ， 因 此 试 图 让 美 国 的 跨 国 公 司 把 生 产 设 施 搬 回 国 内，让"铁锈地带"恢复昔日生机，为美国社会创造高薪工作。然 ...

2024年底，我国增值税法迎来重大修订，新增值税法将于2026年1月1日正式施行。此次修订不仅明确"以 数治税"的征管方向，更在跨区域货物移送、电子发票管理、税收优惠政策等核心领域作出调整。 此外， 如果小规模纳税人能够提供额外的销售折让 ，企业也可以通过 比较折让与进项税抵扣的效益 ，选择最优的供应商。 4、明确销售方式与纳税义务时间 合同中应 明确销售方式（如分期收款、预收款等）和纳税义务发生时间 ，以合理安排资金流和税务 申报。 例如，合同可以约定："卖方采用分期收款方式销售货物，每期收款时间为合同生效后的第3个月、第 6个月和第9个月，纳税义务发生时间为每期收款日期。" 5、分离不同税率的应税项目 对于涉及多个应税项目且税率不同的业务，合同中应分别列明各项目的金额和税率， 避免因混合销 售而适用较高税率 。 例如，合同可以约定："本合同项下的服务包括软件销售和安装服务，软件销售金额为X元，适用税 率13%；安装服务金额为Y元，适用税率6%。" 6、利用出口退税政策 对于出口企业，合同中应 明确出口产品的退税条款 ，确保符合出口退税政策要求。 例如，合同可以约定："卖方应确保出口产品符合国家出口退税政策 ...