您的"看到一次 下一篇 是我们的不懈追求 分析得税务错点梳理 7 m 1 5 1 5 7 1 5 7 1 5 7 1 5 7 1 5 7 1 5 7 1 5 7 1 5 7 1 5 7 1 5 7 1 5 1 5 7 1 5 1 5 7 1 5 1 5 7 1 5 1 5 7 1 5 1 5 7 1 5 1 5 7 1 5 1 5 划 EEE! 企业所得税汇算清缴工作已进入最后 冲刺阶段,小编梳理了汇算清缴中的易错 点 -- 企业所得税不征税收入,助力大家 合规纳税,顺利完成年度汇算! 不征税收入的范围 ● ● 收入总额中的下列收入为不征税收入: ● 财政拨款 财政拨款，是指各级人 民政府对纳入预算管理的事 业单位、社会团体等组织拨 付的财政资金，但国务院和 国务院财政、税务主管部门 另有规定的除外。 ● 依法收取并纳入财政管理的 行政事业性收费、政府性基金 行政事业性收费,是指依照法律法规 等有关规定，按照国务院规定程序批准, 在实施社会公共管理,以及在向公民、法 人或者其他组织提供特定公共服务过程 中,向特定对象收取并纳入财政管理的费 用。 政府性基金,是指企业 依照法律、行政法规等有关 规定,代政府收取 ...

昨天KTV，今天直接ICU，一天普涨一天普跌，昨天如果有上可控核聚变前排股的，今天要吃跌停才能出来，这也是市场的风 险，这也体现出市场的难以操作。说到可控核聚变板块，这个是从本周初开始炒作的，昨晚美指核电下跌，就知道今天好不 了，那今天确实是大跌，可控核聚变板块今天大跌3.47%，板块内高标尚纬股份和融发核电跌停，只有相对低位的雪人股份盘中 一度拉准地天板，收盘涨3%，倒是位置不算太高的百利电气比较硬气，今天拉出一个准地天板。可控核聚变目前来看并没有走 成一条比较持续的核心主线，甚至连之前的军工板块都不如，之前的军工板块至少成飞集成还打出过9连板的高度空间，利君股 份也打出过9天8板高度，可控核聚变尚纬股份也就止于6连板，高度下降，主要也是昨晚容量票王子新材传出被深交所监控的消 息，今天直接一字跌停开盘，拖累了整个板块走弱。 今天市场逆势表现相对较好的是以舒泰神、睿智医药、华森制药为代表的创新药概念，这个板块内10家涨停，4只连板股，最高 连板数为4天4板，涨停股代表：华森制药、联化科技。消息面上，国家药监局5月29日批准11款创新药上市，相关药企昨晚统一 公告。这个板块昨天就有表现，今天继续表现，本身医药股 ...

在油价下跌之际，OPEC正在增产，以期在美国页岩油产量增加的情况下提升市场份额。 土耳其应在新建核电站方面实现合作伙伴多元化。 国际能源署（IEA）署长法提赫·比罗尔：预计油价将保持在"温和"水平。 俄罗斯和伊朗给油价带来疑问。 由于供应过剩，预计油价不会长期高企。 俄罗斯的经济问题比预想的更糟。 ...

Group 1 - The report emphasizes a strategy of maintaining confidence in policies while lowering slope expectations, recommending a "4+1" investment approach focusing on domestic consumption, technology growth, cost improvement, and structural opportunities abroad, along with a stable dividend base [3][22][20] - The report identifies key sectors for investment in June, including transportation, non-bank financials, coal, environmental protection, construction decoration, beauty care, food and beverage, media, electric equipment, and social services based on an industry rotation model [4][25] Group 2 - In the media sector, Shanghai Film (601595.SH) is highlighted as a leading company benefiting from the recovery of the film market, with AI technology enhancing cost efficiency and expanding IP monetization opportunities [5][27] - In the communication sector, New Yi Sheng (300502.SZ) is recognized as a global leader in optical modules, with ongoing partnerships with major internet and communication equipment companies, driven by increasing demand for high-speed optical modules [6][30] - In the electric new energy sector, Daikin Heavy Industries (002487.SZ) is noted for being the only supplier in the Asia-Pacific region capable of delivering offshore products to Europe, with a robust order book and potential for profit growth as European offshore wind projects accelerate [7][32] - In the utilities sector, China Nuclear Power (601985.SH) is positioned as a domestic duopoly with significant cost advantages in nuclear power generation, promising future profits and dividends [8][34] - In the pharmaceutical sector, Sanofi Pharmaceutical (1530.HK) is recognized for its diverse product portfolio and strong commercialization capabilities, with promising new drug pipelines [9][36] - In the chemical sector, Zhenhua Co. (603067.SH) is highlighted as a leading global player in the chromium salt industry, expected to benefit from strong downstream demand [10][39] - In the automotive sector, XPeng Motors (9868.HK) is noted for its strong product lineup and potential for profitability as it expands its AI capabilities [11][42] - In the consumer discretionary sector, Ninebot (689009.SH) is projected to maintain high double-digit revenue growth in Q2, driven by strong sales of electric scooters and lawnmowers [12][44] - In the non-bank financial sector, Jiangsu Jinzhong (600901.SH) is expected to benefit from lower funding costs due to monetary easing, with projected earnings growth of 13% in 2025 [13][47] - In the computer sector, Zhuoyi Information (688258.SH) is recognized for its innovative AI programming products and potential benefits from high computing demand [14][50]

（原标题：和讯投顾万宗昂：无人驾驶只是开胃菜 下月核心或将明牌） 今天市场呈现出一片繁荣景象，3400点关口似乎触手可及。大盘表现强劲，超4400家个股上涨，成交量 较上一日增加了1800亿元，各路资金纷纷活跃。那么，下个月的核心机会究竟藏在哪里呢？其实，答案 或许就隐藏在今天的涨停板中。 科技方向也在偷偷摸摸往前爬，或许会在6月超乎预期。半导体作为"渣男"方向，分手时果断，但热度 一旦升温，后续有望迎来强势回归。科创50今天守住底仓，6月有望迎来一阵春风。软件方面可以留意 京北的趋势，缘分叠加。数字货币和跨境概念有望延续强势。半导体可以留意台积电的缘分。 这个方向近期持续火热，前后排已经形成了完整的梯队。前排的尚伟已经登上6楼，明天将面临6进7的 选拔大考。如果能够加速登顶并顺利通过考核，那么有望试探9楼的高度。趋势上，王子是当前情绪变 化的风向标，也是散户抱团的核心品种。今天尾盘主力的一记"神龙摆尾"，成功助力王子登上王位。不 过，王子目前处于"家人大乱斗"的时期，没有先手的投资者没必要强行加入。王子的亮眼表现也间接带 动了荣发登上5楼，奏响了核电的狂欢曲。荣发处于"老二"的位置，属于"夹心饼干"，容易两 ...

【公用事业 】 北方火电释放弹性，水电业绩稳健增长 投资建议： 维持公用事业行业"增持"评级。 火电：成本端改善明显，北方火电业绩高增。 25Q1 全国性火电公司盈利仍保持增长，但地方性火电公司 出现一定程度分化，北方火电厂盈利增速整体优于南方电厂。截至 23Q1 、 24Q1 、 25Q1 末火电样本 公司 PE 中位数分别为 15.7 、 12.9 、 10.4 倍， PE 估值持续降低。我们认为火电公司估值回落主要 由于市场对于后续火电盈利改善持续性存疑以及火电板块市场关注度有所降低。 25Q1 受暖冬等因素影 响，火电公司电量普遍大幅下滑，我们预计 25Q2 电量增速边际改善后，火电公司 25Q2 业绩有望持续 修复。 水电：业绩稳定性增强，估值稳健。 水电样本公司 25Q1 盈利维持了 23Q1 以来的高增速，业绩稳定性 较好（ 25Q1 业绩增速中位数 26% ），主要由于 25Q1 水电电量受蓄能影响较大，蓄水及调度持续优 化带来发电量上行。 23Q1 、 24Q1 、 25Q1 末水电样本公司 PE 中位数分别为 16.7 、 18.8 、 18.1 倍， PE 估值先升后降，但业绩稳定上行且 ...

Group 1: Stock Performance - Tongda Electric has seen a 10.03% increase over 7 days with 6 consecutive boards, driven by the unmanned logistics sector [3] - Yunnei Power has recorded a 10.10% rise over 7 days with 5 consecutive boards, also linked to unmanned logistics [3] - Jinyuan Environment has achieved a 9.99% increase over 3 days with 3 consecutive boards, attributed to unmanned sanitation [3] - Debang Co. has increased by 10.01% over 3 days with 3 consecutive boards, related to unmanned logistics [3] - Yuhua Tian has surged by 19.98% over 2 days with 2 consecutive boards, associated with unmanned sanitation [3] Group 2: Legislative Developments - Hong Kong's Legislative Council passed the Stablecoin Bill on May 21, 2025, establishing a licensing system for fiat-backed stablecoin issuers [5] - The U.S. Congress is advancing two key stablecoin legislations, indicating a growing regulatory framework for digital currencies [4] Group 3: Industry Trends - The market for unmanned delivery vehicles is projected to reach approximately 468 billion yuan by 2025, driven by the expansion of the national express logistics network [8] - The robotics industry is gaining attention, with discussions on how robots can enter industrial and household applications [16] - The new beverage market, including tea drinks, is expected to reach a market size of 149.8 billion yuan in 2023, with projections to exceed 200 billion yuan by 2025 [21] Group 4: Company Innovations - Shutaishen announced that its STSA-1002 injection has shown a significant reduction in mortality rates, with low and high dose groups showing reductions of 33.33% and 85.3% compared to the control group [18] - The nuclear power sector is witnessing advancements, with China’s "Artificial Sun" achieving a new operational record [11] Group 5: Market Focus - Zhongchao Holdings has maintained a 9.98% increase over 19 days with 12 consecutive boards, linked to robotics and nuclear power [12] - Wangzi New Materials has seen a 10.02% rise over 14 days with 7 consecutive boards, associated with military and controllable nuclear fusion [14]

市场分析认为，三大利好消息或影响市场： 一是，美国贸易法庭作出阻止特朗普全球关税的裁定，消息发布后，美股期指涨幅扩大，富时中国3倍 做多ETF盘后一度涨近6%。 二是，科技股传来利好，英伟达Q1业绩整体超预期，黄仁勋表示全球对英伟达AI基础设施需求强劲， 公司盘后股价大涨5%。 5月29日，A股早盘震荡反弹，创业板指领涨，截至9:48，沪指涨0.34%，深证成指涨0.64%，创业板指 涨0.92%。 三是，近期，外资机构密集上调对2025年中国经济发展预期，进一步释放看好A股市场投资价值的信 号，引导更多增量资金增配中国股市。 盘面上，无人物流车概念持续火热，通达电气走出7天6板;汽车整车股同步走强，东风股份直线涨停;核 电、可控核聚变概念反复活跃，尚纬股份6连板;消费电子板块拉升，传艺科技触及涨停;创新药概念再 度走强，舒泰神涨超15%创3年新高。下跌方面，IP经济概念回调，莱绅通灵触及跌停;贵金属、美容护 理、白酒等板块跌幅居前。 展望后市，华创证券认为，展望后市，指数层面短期或维持区间震荡的格局，上下空间有限。配置方 面，维持牛市上半场金融再通胀，红利底仓+小盘成长哑铃配置。 热门板块 1、无人物流车概 ...

Market Overview - A-shares opened higher collectively, with the Shanghai Composite Index up 0.25% to 3348.16, the Shenzhen Component Index up 0.49% to 10052.64, and the ChiNext Index up 0.60% to 1997.29 [1] - Hong Kong's Hang Seng Index rose 0.44% to 23359.74, while the Hang Seng Tech Index increased by 0.70% to 5210.92 [2][3] Sector Performance - The EDA concept stocks surged, with companies like Gai Lun Electronics hitting the daily limit up of 20%, and others like Guangliwei and Huada Jiutian rising over 15% [4][7] - The nuclear power sector showed strong activity, with companies such as Shangwei Co. achieving six consecutive trading limits, and others like Hezhu Intelligent and Zhongchao Holdings rising by 5% [8] Commodity and Bond Market - Domestic commodity futures mostly declined, with coking coal dropping over 2% [1][12] - The bond market saw a decline across the board, with the 30-year main contract down 0.31% and the 10-year main contract down 0.13% [9] Innovation Drug Sector - The innovative drug sector strengthened, with Shutaishen hitting a daily limit up of 20%, marking a three-year high, and other companies like Yifang Bio and Yipin Hong also seeing significant gains [4][6]

Group 1 - The company, China Nuclear Power Co., Ltd., will participate in a collective investor communication meeting organized by its controlling shareholder, China National Nuclear Corporation, on June 6, 2025, from 15:00 to 16:30 [1][2] - The meeting will be held at Nanjing Rongtong Huashan Hotel, located at Longpan Middle Road 81, Xuanwu District, Nanjing [1] - The meeting will be attended by the company's general manager, other leaders, and relevant department heads, with a limit of 20 participants due to venue constraints [1] Group 2 - Investors interested in attending must register by scanning a QR code before June 3, 2025, and will receive a confirmation via SMS [1] - Investors can submit pre-questions via the company's email from May 29 to June 3, 2025, and the company will address common concerns during the meeting [1] - Contact information for inquiries includes a designated contact person and phone number, with all expenses for accommodation and transportation to be borne by the participants [1]