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增值税留抵退税政策中,纳税人销售额占比如何计算?
蓝色柳林财税室· 2025-09-29 00:57
欢迎扫描下方二维码关注: 答:根据《财政部 税务总局关于完善增 值税期末留抵退税政策的公告》(财政部 税务 总局公告2025年第7号)的规定,三、本公告 所称制造业等4个行业纳税人,是指从事《国 民经济行业分类》中"制造业"、"科学研究 和技术服务业"、"软件和信息技术服务业"、 "生态保护和环境治理业" 业务相应发生的 增值税销售额占其全部增值税销售额的比重 超过50%的纳税人。销售额比重根据纳税人 申请退税前连续12个月的销售额计算确定; 申请退税前经营期不满12个月但满3个月的, 按照实际经营期的销售额计算确定。 四、本公告所称房地产开发经营业纳税 人,是指从事《国民经济行业分类》中"房地 产开发经营" 业务相应发生的增值税销售额 及预收款占其全部增值税销售额及预收款的 比重超过50%的纳税人。销售额及预收款比 重根据纳税人申请退税前连续12个月的销售 额及预收款计算确定; 申请退税前经营期不 满12个月但满3个月的, 按照实际经营期的销 温馨提醒:蓝色柳林财税室为非官方平台,是由编者以学习笔记形式建立的平台,所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用,并非实际办税费的标准,欢迎交流学 ...
南网数字创业板IPO提交注册
Bei Jing Shang Bao· 2025-09-28 11:46
Core Viewpoint - Southern Power Grid Digital Research Institute Co., Ltd. (referred to as "Southern Digital") has submitted its IPO registration for the ChiNext board, aiming to raise approximately 2.554 billion yuan for various digital infrastructure projects [1] Group 1: Company Overview - Southern Digital provides comprehensive digital construction solutions based on next-generation information technology for clients in the power energy sector [1] - The company is gradually expanding its products and services into other sectors, including transportation, water supply and gas, public administration, and urban construction [1] Group 2: IPO Details - The IPO application was accepted on June 27, 2025, entered the inquiry phase on July 6, 2025, and was approved on September 26, 2025 [1] - The funds raised will be allocated to several projects, including the construction of a spatial intelligent digital twin platform and a new generation intelligent IoT perception and collaborative control system [1][1]
开源证券、民生证券联合保荐中创股份IPO项目质量评级B级 承销保荐费用率较高 上市首年增收不增利
Xin Lang Zheng Quan· 2025-09-28 07:19
登录新浪财经APP 搜索【信披】查看更多考评等级 (一)公司基本情况 全称:山东中创软件商用中间件股份有限公司 简称:中创股份 代码:688695.SH IPO申报日期:2022年6月29日 上市日期:2024年3月13日 上市板块:上证科创板 所属行业:软件和信息技术服务业 IPO保荐机构:开源证券、民生证券 保荐代表人:张姝、夏卡,崔增英、谢国敏 IPO承销商:开源证券、民生证券 IPO律师:国浩律师(济南)事务所 IPO审计机构:容诚会计师事务所(特殊普通合伙) (二)执业评价情况 (1)信披情况: 被要求说明招股说明书相关信息披露及股东承诺是否准确;被要求修改"技术升级及产品迭代的风 险"、"公司规模扩张带来的管理风险"等笼统泛化的表述,增强针对性和准确性;被要求说明"在国内处 于领先水平"及类似表述的具体依据;被要求进一步说明公司在取得经客户签署验收文件时确认收入的 依据是否充分;首轮问询第3.2项中,公司未回复InforSuite系列中间件产品及相关迭代产品的收入情 况,首轮问询第3.2项与第4项关于相关产品进口替代收入比例存在前后矛盾。 (2)监管处罚情况:不扣分 (7)上市首日表现 上市首日股 ...
南网数字过会:今年IPO过关第56家 招商证券过4单
Zhong Guo Jing Ji Wang· 2025-09-27 07:23
Group 1 - The Shenzhen Stock Exchange's listing review committee approved the initial public offering (IPO) of Southern Power Grid Digital Grid Research Institute Co., Ltd. (referred to as "Southern Grid Digital"), marking it as the 56th company approved for listing this year [1] - Southern Grid Digital aims to provide comprehensive digital construction solutions for clients in the power energy sector, focusing on building a world-class digital and intelligent innovation platform for power grids [1][2] - The company plans to raise approximately 255.45 million yuan for various projects, including the construction of a spatial intelligent digital twin platform and an advanced power artificial intelligence platform [2] Group 2 - Southern Grid Digital is controlled by Southern Power Grid Digital Group Co., Ltd., which holds 74% of the shares, while the actual controller is the State-owned Assets Supervision and Administration Commission of the State Council [2] - The company has a strong focus on expanding its products and services beyond the power energy sector into areas such as transportation, water supply, gas, public security, and urban construction [1][2] - The underwriting institution for the IPO is China Merchants Securities, which has successfully sponsored four IPO projects this year [1]
北京直真科技股份有限公司 关于向特定对象发行股票申请文件的第二轮审核问 询函回复(修订稿)更新的提示性公告
Core Viewpoint - Beijing Zhizhen Technology Co., Ltd. has received inquiry letters from the Shenzhen Stock Exchange regarding its application for a private placement of shares, indicating ongoing regulatory scrutiny and the need for compliance with disclosure requirements [1][2]. Group 1 - The company received two inquiry letters from the Shenzhen Stock Exchange, numbered 120054 and 120022, related to its application for a private placement of shares [1]. - The company, in collaboration with relevant intermediaries, has carefully studied the questions raised in the inquiry letters and has provided responses, along with modifications to the prospectus and other application documents [1]. - The company has disclosed the revised response report on its application on the Giant Tide Information Network on February 11, 2025 [1]. Group 2 - The company has further supplemented and revised its responses to the second round of inquiry letters based on additional review comments from the Shenzhen Stock Exchange [2]. - The implementation of the private placement is contingent upon approval from the Shenzhen Stock Exchange and registration consent from the China Securities Regulatory Commission, with uncertainties regarding the approval timeline [2]. - The company commits to timely information disclosure in accordance with relevant laws and regulations as the situation progresses [2].
品茗科技:股票交易异常波动公告
Zheng Quan Ri Bao· 2025-09-26 14:41
(文章来源:证券日报) 证券日报网讯 9月26日晚间,品茗科技发布公告称,公司股票交易连续2个交易日内(2025年9月25日、 9月26日)收盘价格涨幅偏离值累计超过30%,属于股票交易异常波动情形。经公司自查并发函询证公 司控股股东、实际控制人,截至本公告披露日,除公司已披露信息外,公司及公司控股股东、实际控制 人不存在应披露而未披露的重大事项。公司目前生产经营正常,经营情况未发生重大变化。 ...
航天工程拟收购航天氢能28%股权;新华锦将被ST,下周一停牌|公告精选
Mei Ri Jing Ji Xin Wen· 2025-09-26 14:06
Mergers and Acquisitions - Century Hengtong plans to acquire a 13% stake in Qiantong Zhili for 113 million yuan, which will make Qiantong Zhili an associate company but not included in the consolidated financial statements [1] - Dongxing Medical intends to purchase 90% of Wuhan Yijiaobao for cash, which is expected to constitute a major asset restructuring, making Wuhan Yijiaobao a subsidiary [2] - Aerospace Engineering aims to acquire a total of 28% stake in Aerospace Hydrogen, with investments of 273 million yuan and 186 million yuan, increasing its ownership from 34.35% to 62.60% [3] Shareholding Changes - Yidian Tianxia's controlling shareholder plans to reduce its stake by up to 3%, equating to 14.16 million shares over the next three months [4] - Fengyuzhu's shareholder plans to reduce its stake by no more than 3% within three months, with the price determined by market conditions [5] Investment Agreements - Hongfuhan plans to invest up to 1.128 billion yuan to establish a joint venture for a photovoltaic energy storage project in the Democratic Republic of Congo, with a total project investment of approximately 1.41 billion yuan [6] - Aerospace Engineering has signed a total contract worth 2.392 billion yuan for a coal gasification project with Shaanxi Coal and Chemical Group [7] - Zhongchuang Zhiling intends to invest 5 billion yuan to establish a new energy vehicle parts industry base and R&D center in Changzhou [9] Risk Matters - Meichen Technology reported inflated profits of 658 million yuan from 2014 to 2018, facing penalties from the regulatory authority [10] - Xinhua Jin will be subject to ST designation and will suspend trading due to non-operational fund occupation, with a balance of 406 million yuan [11]
品茗科技股票异常波动,股份转让审批存不确定性
Xin Lang Cai Jing· 2025-09-26 11:33
Core Viewpoint - The stock price of Pinming Technology experienced an abnormal fluctuation, with a cumulative increase of over 30% on September 25 and 26, 2025, indicating significant market activity [1] Group 1: Stock Transfer Agreement - On September 24, the controlling shareholder and other transferors signed a share transfer agreement to transfer 12,552,212 shares, representing 15.9206% of the total shares, without affecting the control rights [1] - The transferee has committed not to seek control for 36 months and not to reduce holdings for 18 months, while the transferors have committed not to reduce holdings for 12 months [1] - The transfer is subject to confirmation by the exchange and the timing of the approval is uncertain [1] Group 2: Company Performance and Market Conditions - The company’s production and operations are normal, with no undisclosed significant matters [1] - The company's price-to-earnings ratio is higher than the industry average, indicating potential overvaluation [1] - The stock price has shown significant short-term volatility, prompting a reminder for investors to be cautious [1]
数字认证:9月26日召开董事会会议
Mei Ri Jing Ji Xin Wen· 2025-09-26 10:54
每经AI快讯,数字认证(SZ 300579,收盘价:34.32元)9月26日晚间发布公告称,公司第五届第二十 二次董事会会议于2025年9月26日在公司16层第一会议室以现场和通讯相结合的方式召开。会议审议了 《关于修订 <北京数字认证股份有限公司董事会议事规则> 的议案》等文件。 截至发稿,数字认证市值为93亿元。 每经头条(nbdtoutiao)——5年增长33倍,这类新险种卖爆了,身边很多人都需要,30多家险企蜂拥而 入⋯⋯ (记者 曾健辉) 2025年1至6月份,数字认证的营业收入构成为:软件和信息技术服务业占比100.0%。 ...
三维天地全链数智化方案闪耀ARABLAB LIVE 2025 助力全球实验室智慧升级
Zheng Quan Ri Bao· 2025-09-26 07:10
2025年9月23—25日,ARABLAB LIVE 2025在迪拜世界贸易中心盛大举办。北京三维天地科技股份有 限公司(以下简称"三维天地")携新一代数智化平台SW-LIMS、SunwayLink等核心产品和与机器人智 能联动等解决方案强势登陆,标志着三维天地在全球化战略布局中,进一步拓展市场的需求与机遇。 聚势中东市场启幕行业新篇 深化全球布局赋能产业升级 在此背景下,作为全球第三大实验室仪器展会,同时也是中东非地区历史最悠久、规模最大的实验室与 分析行业展会,ARABLAB LIVE历经四十年的深厚积淀,已在中东乃至更广泛区域确立了实验室标杆 地位,成为实验室管理人员及质量控制相关人士不可或缺的知识交流与行业联络的核心枢纽。 三维天地在ARABLAB LIVE的精彩亮相,不仅向实验室与分析行业的国际市场传递了前沿的数智化管 理理念,更通过多场技术交流会与深度演示,让现场的专业观众深入了解了其LIMS解决方案在功能创 新方面的突破,以及如何深度赋能生产制造、生物技术、食品饮料、药物检测、环境监测、科研及电子 电气等广泛行业的实验室落地实践,显著提升了行业认可度。 此次在国际展会上的成功亮相,标志着三维天地 ...