Market Overview - The market is currently at an all-time high, with speculative stocks that lack profits experiencing significant increases in value [1] - Conversely, more stable companies are not receiving the same level of investor interest [1] Investment Strategy - A long/short partnership approach is suggested, emphasizing the importance of fundamental analysis and skepticism towards pro-forma figures declared by companies [2] Analyst Position - The analyst holds a beneficial long position in the shares of HRB, indicating a personal investment interest in the company [3]

欢迎扫描下方二维码关注： 问题一 Answer 问题 二 Answer 问题 三 Answer 问题四 办税人通过【自然人业务】-【跨区域涉税事项报验登记】 - 【办税进度及结果信息查询】功能，在2025-05-01至2025- 06-09日期间内未查询到已开具需要报验的外管证信息。 答：办理企业类业务需要用经办人身份进行报验登记，【企业业务】-【综合信息报告】-【税源信息报告】【跨区域涉 税事项报验登记】。 《代收代缴车船税申报》【扣缴税款所属时间起】2025-05-01【扣缴税款所属时间止】通过手工修改为2025-05-31【导 入报表】显示上传成功，稍后在【查询导入申报结果】选择第一条点击【下载异常数据】提示："1010030092000002: 出现系统级异常，需联系系统运维人员进一步分析处理"。 答：在电子税务局【税费申报及缴纳】-【代扣代缴、代收代缴申报】-【代收代缴车船税申报】，下载最新模版，按照 模版格式填写。 本企业于2025年5月5日发生一笔出口应征税业务。在本月申报增值税时，系统提示"单位存在出口应征税货物相关业 务，请先完成当期出口应征税报关单的用途确认操作，再办理增值税纳税申报业务" ...

规格型号 車位 *纳税申报代理*纳税申报代理 请整 *纳税申报代理*纳税申报代理 船税务咨询* 船救多? 直他税务事项代理*其他税务 其他涉税服务*其他涉税服 专业税务顾问*专业税务| 党收等划*税收等划 这北*注销花 纳税情况审查*纳税情》 支付信息 日行 17 17 涉税专业服务内容对应发票品目: 发票品目 涉税专业服务内容 纳税申报代办 纳税申报代理 一般税务咨询 一般税务咨询 专业税务顾问 专业税务顾问 税务合规计划 税收策划 涉税鉴证 涉税鉴证 纳税情况审查 纳税情况审查 其他税务事项代办 其他税务事项代理 其他税务代理 其他涉税服务 5.完成开具 填写完整开票信息后,点击【发票开具】,即可完 版 更多政策内容,您可通过国家税务总局官方网 站,查看《涉税专业服务管理办法(试行)》 (国家税务总局令 第58号) https://fgk.chinatax.gov.cn/zcfgk/c100 011/c5239044/content.html 来源：大连税务 供稿：纳税服务处、大连自贸片区局 编发：税宣办 来源 大连税务 欢迎扫描下方二维码关注： 涉税专业服务有哪些? 涉税专业服务包括以下内容: 01 纳 ...

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Core Viewpoint - H&R Block has been upgraded to a Zacks Rank 2 (Buy), indicating a positive outlook on its earnings estimates, which is a significant factor influencing stock prices [1][3]. Earnings Estimates and Stock Performance - The Zacks rating system reflects changes in earnings estimates, which are strongly correlated with near-term stock price movements [4][6]. - For the fiscal year ending June 2025, H&R Block is expected to earn $5.22 per share, with a 0.3% increase in the Zacks Consensus Estimate over the past three months [8]. Institutional Investor Influence - Institutional investors utilize earnings estimates to determine the fair value of stocks, leading to buying or selling actions that impact stock prices [4]. Zacks Rank System - The Zacks Rank system classifies stocks into five groups based on earnings estimates, with a strong historical performance, particularly for Zacks Rank 1 stocks, which have generated an average annual return of +25% since 1988 [7]. - H&R Block's upgrade to Zacks Rank 2 places it in the top 20% of Zacks-covered stocks, suggesting potential for market-beating returns in the near term [10].

Core Insights - Electric vehicle (EV) stocks are projected to have significant growth, with EV sales expected to make up nearly one-third of new car sales in the U.S. by 2030, up from 3.4% in 2021 [1] Company Positioning - Tesla is well-positioned in the EV market due to its superior funding and a diverse product lineup compared to competitors [2] - The company has maintained profitability nearly every quarter for the past five years, while competitors like Lucid and Rivian remain unprofitable [5] - Tesla's market cap of $1 trillion allows it to raise substantial capital, providing a significant advantage over smaller competitors [5] Growth Opportunities - Tesla's recent launch of a robotaxi service in Austin, Texas, represents a new growth opportunity, with plans to develop Cybercabs specifically for autonomous taxi services [9] - Analysts predict that the global robotaxi market could be valued between $8 trillion to $10 trillion, with a significant portion of Tesla's market cap potentially attributed to this division [10] - The robotaxi opportunity could add $1 trillion to Tesla's market cap by the end of 2026, suggesting over 100% upside potential [11] Long-term Outlook - The full realization of the robotaxi opportunity is expected to unfold over decades, but the immediate growth potential is evident, making Tesla an attractive long-term investment [12]

啊？这笔钱是母公司 统一贷的, 利息支出 不应该母公司扣吗 ? 这是 区 i 66 根据企业所得税相关规定, 母公司把钱借给我们，母公 司要确认利息收入并申报纳 税，我们子公司作为使用方 需要确认利息支出。 99 那我把这笔借款 的利息支出全部 税前扣除! 欢迎扫描下方二维码关注： 学 到 政策依据 《中华人民共和国企业所得税法》 ● 《中华人民共和国企业所得税法实施条例》 ● 《国家税务总局关于企业所得税若干问题的 ● 公告》(国家税务总局公告2011年第34号) 《财政部 国家税务总局关于企业关联方利息 ● 支出税前扣除标准有关税收政策问题的通 幼儿（旧十田（ついの） 1つ１旦） 不是的，非金融企业之 间的借款利息支出，还 要注意超过金融企业同 期同类贷款利率计算数 Yollo 额的部分不能扣除。 哦! 那利息支出 还需要注意啥 ? E e ( 公司股东在规定期限内 出资未到位的利息支出 也不能全额税前扣除。 那日常自查的时 候, 我们要注意 哪些情况呢 ? ００００００００ 主要可以查看贷款合同、与 关联企业之间的资金来往以及利 息支出情况，核实母公司提供给 我们的贷款利息是否按规定税前 扣除。 查看营 ...

Core Viewpoint - The article discusses the implementation of the "Credit Code" for tax-related professional service institutions and personnel, as outlined in the "Management Measures for Tax-related Professional Services (Trial)" issued by the State Taxation Administration, effective from May 1, 2025 [4][8]. Group 1: Policy Overview - The "Credit Code" will be assigned to tax-related professional service institutions and personnel, utilizing information technology for management [4]. - The Credit Code is presented in a QR code format, which displays the holder's basic information and credit status upon scanning [5]. Group 2: Application Process - Tax-related professional service institutions must submit basic information and make a credit commitment to obtain their Credit Code [6]. - Tax service personnel must undergo real-name authentication through electronic tax services to acquire their Credit Code [7]. Group 3: Usage Guidelines - Institutions and personnel are required to actively display their Credit Code when providing services, thereby enhancing transparency and accountability [11]. - The Credit Code can be showcased through various channels, including websites, public accounts, promotional materials, and contracts [11]. Group 4: Eligibility Criteria - To apply for the Credit Code, tax-related professional service institutions must meet specific conditions, such as having a normal tax registration status and not being listed in the dishonesty record [15]. - Tax service personnel must also fulfill certain criteria, including being employed by a compliant institution and having credit points [15].

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Core Viewpoint - Archer Aviation is positioned as a leader in the emerging air taxi industry with its innovative eVTOL aircraft, aiming to transform urban transportation [1][3]. Company Developments - Archer is collaborating with U.S. regulators to expedite the certification and deployment of its eVTOL aircraft, Midnight, through a five-country alliance that includes the U.S., U.K., Australia, Canada, and New Zealand [2][5]. - The company has established partnerships with major airlines such as United Airlines and Southwest Airlines, planning to launch air taxi services in major U.S. cities like New York, Los Angeles, San Francisco, and Miami, with services expected to commence as early as next year [6]. - Archer's order book for the Midnight aircraft is valued at nearly $6 billion, indicating strong customer interest and potential for significant growth [7]. Market Strategy - Archer plans to introduce its air taxi service in Abu Dhabi later this year, having selected Abu Dhabi Aviation as its first "Launch Edition" customer [8]. - The General Civil Aviation Authority of the UAE is working with Archer to create a certification plan for the Midnight aircraft, facilitating its entry into the UAE market [9]. Financial Position - Archer recently raised $850 million, bringing its total capital to over $1.85 billion, which is crucial for its growth and operational scaling [13]. - Analysts project that Archer may not become cash-flow-positive until 2028, suggesting the need for further capital raises that could dilute shareholder value [14]. Investor Considerations - While Archer has not yet begun generating revenue, it is expected to start commercial operations later this year and into next year in the U.S. [11]. - The company is best suited for aggressive investors with a long-term perspective, as it faces regulatory approvals and market acceptance challenges [15].