适用7号公告政策的纳税人 需同时符合以下条件 ： 1.纳税缴费信用级别为 A级或者B级 。 2. 申请退税前36个月未发生 骗取留抵退税、骗取出口退税或者虚开增值税专用发票情形。 欢迎扫描下方二维码关注： 3. 申请退税前36个月未因偷税 被税务机关处罚两次及以上。 财政部、税务总局联合发布《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，以下简称7 号公告），并于2025年9月1日起施行。今天，小编整理了 增值税期末留抵退税政策适用主体及政策要点 等内容，一起来看看吧 ~ 适用条件 4.2019年4月1日起未享受增值税即征即退、先征后返（退）政策，7号公告另有规定的除外。 制造业等4个行业纳税 人 01 适用范围 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。 02 政策要点 自 ...

Group 1 - The mayor emphasizes the importance of implementing the spirit of the 20th Central Committee of the Communist Party and the significant discussions by General Secretary Xi Jinping regarding the work in Henan and Zhengzhou, aiming to accelerate the construction of a happy river and lake while fostering the growth of the digital intelligence industry to support high-quality development and efficient governance [1][2] - The comprehensive governance of the Jialu River has resulted in a scenic environment, making it a desirable place for citizens to relax and enjoy, highlighting the need to adhere to the concept that green water and lush mountains are invaluable assets [1] - The mayor visited key enterprises, including Digital Power (Zhengzhou) Information Technology Co., Ltd., to understand their strategic planning and production operations, encouraging them to seize opportunities from the new technological revolution and industrial transformation [1][2] Group 2 - The mayor stresses the need to grasp the directives from the 20th Central Committee regarding the governance and ecological protection of significant rivers and lakes, aiming to enhance water resource allocation, environmental governance, and risk resilience [2] - There is a focus on maximizing ecological, economic, and social benefits through integrated planning in industrial economy, ecological environment, shipping development, and cultural tourism [2] - The cultivation and expansion of the digital intelligence industry is seen as a crucial measure to seize new development opportunities, leveraging vast data and diverse application scenarios to promote the synergy between digital technology innovation and industrial innovation [2]

本报讯(记者袁传玺)天眼查工商信息显示，近日，国新控股(上海)有限公司发生工商变更，注册资本由5 亿元增至20亿元。国新控股(上海)有限公司成立于2011年，经营范围包括通讯信息软件开发及销售、通 讯信息设备销售等。股东信息显示，该公司由中国国新控股有限责任公司全资持股。 ...

Core Viewpoint - Guozi Software has demonstrated steady growth in its performance, with a solid foundation for annual growth due to sufficient orders and favorable industry policies [1][2]. Financial Performance - From 2022 to 2024, Guozi Software's revenue increased from 200 million to 268 million, maintaining a double-digit compound annual growth rate [1]. - Net profit rose from 51.85 million to 61.45 million, indicating a steady improvement in profitability [1]. - In the first three quarters of 2025, the company achieved revenue of 171 million, a year-on-year increase of 18.31%, and net profit of 33.70 million, up 27.46%, with net profit growth outpacing revenue growth [1]. Industry Outlook - The management holds an optimistic view on the industry, noting that China's software and information technology service sector is in a high-growth phase without significant cyclical characteristics [2]. - Continuous government policies are promoting digitalization in administrative and educational sectors, providing a favorable environment for industry growth [2]. - Guozi Software serves a wide range of clients across various administrative levels and sectors, which supports stable revenue growth [2]. Business Strategy - The company is expanding its industrial business through the acquisition of specifications intelligence, enhancing its growth potential [2]. - Guozi Software emphasizes compliance with regulations and transparent information disclosure, ensuring long-term strategic decision-making [2]. Investor Relations - The company encourages investor engagement through various communication channels to ensure transparency and participation [3]. - Future plans include consolidating core business advantages while seizing opportunities in digital transformation, focusing on technological innovation and market expansion [3].

Core Viewpoint - He Sheng New Materials is undergoing another change in control, with the major shareholder Zhao Dongming and his associates transferring 18% of the company's shares to Moer Zhixin at a price of 33.71 yuan per share, totaling approximately 1.505 billion yuan [1][3]. Group 1: Share Transfer Details - The share transfer involves 44.66 million shares, representing 18% of He Sheng New Materials' total share capital, with a total transaction value of approximately 1.505 billion yuan [1][3]. - After the transaction, Moer Zhixin will become the controlling shareholder, while Zhao Dongming and his associates will hold 13.72% of the shares and forfeit voting rights on 6% of the shares [3]. - The transfer price represents a discount of about 13% compared to the market price of 38.82 yuan per share as of November 21 [3]. Group 2: Historical Context - He Sheng New Materials has experienced multiple changes in control, initially founded and controlled by Zhao Dongming, then transferred to Zhongke Chuang Asset Management in 2016, and later returned to Zhao Dongming in 2023 after legal issues faced by the previous controller [4]. - The company has a history of control changes, with the most recent shift occurring just over two years after Zhao Dongming regained control [4]. Group 3: New Controlling Entity - Moer Zhixin, the new controlling entity, was established less than three months prior to the acquisition and has a registered capital of 755 million yuan, operating in the software and information technology services sector [5][6]. - The business scope of Moer Zhixin includes various trending areas in the information technology industry, such as information system integration, AI public data platforms, and integrated circuit design and manufacturing [6]. - The actual controller of Moer Zhixin, Xie Haiwen, has a strong background in finance and investment, having held senior positions in various financial institutions [6]. Group 4: Company Performance - He Sheng New Materials has shown a steady increase in revenue and net profit, with a reported revenue of 1.862 billion yuan for the first three quarters of the year, reflecting a year-on-year growth of 1.41%, and a net profit of 144 million yuan, up 67.90% year-on-year [7].

Core Viewpoint - He Sheng New Materials is undergoing another change in control, with the major shareholder Zhao Dongming and his associates transferring 18% of the company's shares to Moer Zhixin at a price of 33.71 yuan per share, totaling approximately 1.505 billion yuan [2][5]. Group 1: Share Transfer Details - The share transfer involves 44.66 million shares, representing 18% of He Sheng New Materials' total share capital, with a total transaction value of approximately 1.505 billion yuan [5]. - The transfer price of 33.71 yuan per share reflects a discount of about 13% compared to the closing price of 38.82 yuan per share on November 21 [4][5]. - After the transaction, Moer Zhixin will become the controlling shareholder, while Zhao Dongming and his associates will hold 13.72% of the shares and forfeit voting rights for 6% of the shares [5]. Group 2: Historical Context - This is not the first change in control for He Sheng New Materials; the company was originally founded and controlled by Zhao Dongming, then transferred to Zhongke Chuang Asset Management in 2016, and later returned to Zhao Dongming in 2023 after legal issues faced by the previous controller [6][9]. - The new controlling entity, Moer Zhixin, was established recently and is involved in various sectors within the information technology industry, including software services and integrated circuit design [9]. Group 3: Company Performance - He Sheng New Materials has shown a steady increase in revenue and net profit, with reported revenue of 1.862 billion yuan for the first three quarters of the year, a year-on-year increase of 1.41%, and a net profit of 144 million yuan, up 67.90% year-on-year [10].

Core Insights - Dingli Xinhang (Suzhou) Intelligent Technology Co., Ltd. has been established, focusing on artificial intelligence software development and semiconductor device sales [1][2] - The company is wholly owned by Shanghai Dingge Information Technology Co., Ltd., which is backed by Shanghai Getong Enterprise Management Partnership and Jinpan Technology [1][2] Company Information - The legal representative of the company is Yang Fengli, and it is registered in Suzhou, Jiangsu Province [1][2] - The registered capital of the company is 4 million yuan, with a business scope that includes AI software development, IoT application services, and semiconductor device sales [1][2] - The company is classified under the software and information technology services industry [2] Shareholder Structure - Shanghai Dingge Information Technology Co., Ltd. holds 100% of the shares, with a registered capital contribution of 4 million yuan [2] - Other significant shareholders include Shanghai Getong Enterprise Management Partnership (69.755%) and Hainan Jinpan Intelligent Technology Co., Ltd. (30%) [2]

慧博云通11月21日大宗交易平台出现一笔成交，成交量181.31万股，成交金额8042.96万元，大宗交易成 交价为44.36元。该笔交易的买方营业部为申万宏源证券有限公司北京分公司，卖方营业部为华安证券 股份有限公司北京中关村大街证券营业部。 两融数据显示，该股最新融资余额为11.42亿元，近5日减少3614.16万元，降幅为3.07%。（数据宝） 11月21日慧博云通大宗交易一览 | 成交量 | 成交金额 | 成交价 | 相对当日收盘 | | | | --- | --- | --- | --- | --- | --- | | （万 | （万元） | 格 | 折溢价（%） | 买方营业部 | 卖方营业部 | | 股） | | （元） | | | | | 181.31 | 8042.96 | 44.36 | 0.00 | 申万宏源证券有限 | 华安证券股份有限公司北京中 | | | | | | 公司北京分公司 | 关村大街证券营业部 | （文章来源：证券时报网） 进一步统计，近3个月内该股累计发生2笔大宗交易，合计成交金额为1.47亿元。 证券时报·数据宝统计显示，慧博云通今日收盘价为44.36元，下跌3.8 ...

Group 1 - The stock of Huibo Yuntong experienced a decline of 3.80% on November 21, closing at 44.36 yuan [1] - A significant block trade occurred, with a total volume of 1.8131 million shares and a transaction amount of 80.4296 million yuan [1] - The first transaction price was 44.36 yuan, with a premium rate of 0.00%, involving Shenwan Hongyuan Securities Co., Ltd. as the buyer and Huazheng Securities Co., Ltd. as the seller [1] Group 2 - Over the past three months, the stock has recorded two block trades with a total transaction amount of 147 million yuan [1] - In the last five trading days, the stock has seen a cumulative decline of 8.16%, with a net outflow of 177 million yuan from main funds [1]

Core Insights - In October, China's total electricity consumption reached 857.2 billion kilowatt-hours, marking a year-on-year increase of 10.4% [1] By Industry - The primary industry consumed 12 billion kilowatt-hours, with a year-on-year growth of 13.2% [1] - The secondary industry consumed 5,688 billion kilowatt-hours, showing a year-on-year increase of 6.2%, with industrial electricity consumption growing by 6.4% [1] - The tertiary industry consumed 1,609 billion kilowatt-hours, reflecting a year-on-year growth of 17.1%, particularly driven by rapid growth in the electric vehicle charging services and information technology sectors [1] - Urban and rural residential electricity consumption reached 115.5 billion kilowatt-hours, with a significant year-on-year increase of 23.9% [1] Year-to-Date Performance - From January to October, total electricity consumption accumulated to 8,624.6 billion kilowatt-hours, representing a year-on-year growth of 5.1% [1] - The primary industry consumed 1,262 billion kilowatt-hours, with a year-on-year increase of 10.5% [1] - The secondary industry consumed 54,781 billion kilowatt-hours, showing a year-on-year growth of 3.7%, with industrial electricity consumption increasing by 3.9% [1] - The tertiary industry consumed 16,671 billion kilowatt-hours, reflecting a year-on-year growth of 8.4%, with notable increases in electric vehicle charging services and information technology sectors [1] - Urban and rural residential electricity consumption totaled 1,353.2 billion kilowatt-hours, with a year-on-year increase of 6.9% [1]