在城市建设日新月异的当下，建筑工程为我们的生活带来了崭新的面貌。然而，施工过程中产生的扬尘，却给环境带来了不小的压 力。今天申税小微带大家一起来了解一下施工扬尘 环境保护税 及其申报。 一 什么是施工扬尘？ 施工扬尘是 指本地区所有进行建筑工程、市政工程、拆迁工程和道桥施工工程等施工活动过程中产生的对大气造成污染的总悬浮颗粒 物、可吸入颗粒物和细颗粒物等粉尘的总称。 欢迎扫描下方二维码关注： 二 如何计算施工扬尘的环境保护税应纳税额？ 施工扬尘按照大气污染物中的" 一般性粉尘 "科目征收环境保护税。 施工 扬尘大气污染物应纳税额 = 应税大气污染物当量数 × 单位税 额 ， 应税大气污染物当量数 =（ 扬尘产生量系数 - 扬尘排放量削减系数）× 月建筑面积（施工面积）÷ 一般性粉尘 污染当量值 。 其中，扬尘产生量系数和扬尘排放量削减系数，会依据不同的工地类型、扬尘类型以及所采取的扬尘污染控制措施而有所差异。 大气污染物污染当量值按照《中华人民共和国环境保护税法》所附《应税污染物和当量值表》中大气污染物"一般性粉尘"确定， 一般 性粉尘污染当量值为 4 。 举 个 例 子 假设，某建筑工地月建筑面积为 800 ...

Core Insights - The Shandong Provincial Construction Industry Association held the second Technology Innovation Achievement Transformation Application Promotion and Exchange Conference in Jinan, showcasing innovative achievements from various enterprises [1] - The conference featured 93 achievements from 44 companies, focusing on green low-carbon construction, smart construction, and construction robotics, among other fields [1] - China 19th Metallurgical Corporation Shandong Company presented its "Roller-type Construction Site Vehicle Washing Device," which automates vehicle cleaning, significantly reducing resource consumption compared to traditional methods [1][2] Group 1 - The conference aimed to promote mutual learning and accelerate the transformation and application of technological achievements [1] - Over 360 representatives from construction enterprises, experts, and local construction industry association leaders attended the event [1] - The showcased achievements included innovations in green building materials, green construction, information technology, and energy efficiency in buildings [1] Group 2 - China 19th Metallurgical Corporation Shandong Company has increased its investment in technological research and development, emphasizing the cultivation and introduction of high-level talent [2] - The company has achieved multiple technological breakthroughs in key areas such as green construction and smart construction [2] - Future efforts will focus on integrating technological innovation with project practice, addressing fundamental and practical key technologies, and accelerating the transformation of research achievements to enhance core competitiveness [2]

11月20日，浙江建投涨1.28%，成交额2.24亿元。两融数据显示，当日浙江建投获融资买入额3534.37万 元，融资偿还3334.36万元，融资净买入200.00万元。截至11月20日，浙江建投融资融券余额合计3.39亿 元。 截至9月30日，浙江建投股东户数8.90万，较上期增加0.88%；人均流通股12160股，较上期减少0.87%。 2025年1月-9月，浙江建投实现营业收入603.97亿元，同比增长2.78%；归母净利润1.51亿元，同比增长 8.30%。 分红方面，浙江建投A股上市后累计派现9.88亿元。近三年，累计派现3.24亿元。 机构持仓方面，截止2025年9月30日，浙江建投十大流通股东中，南方中证1000ETF（512100）位居第 六大流通股东，持股593.46万股，相比上期减少7.75万股。香港中央结算有限公司位居第七大流通股 东，持股451.59万股，相比上期减少196.85万股。华夏中证1000ETF（159845）位居第九大流通股东， 持股352.74万股，相比上期减少6600.00股。广发中证基建工程ETF（516970）位居第十大流通股东，持 股279.84万股，相比上期 ...

Group 1: Investment Strategies Overview - CITIC Securities released a comprehensive report on investment strategies for 2026, covering global capital markets, macroeconomic policies, A-shares, overseas markets, bond markets, asset allocation, and industry investment strategies [1] - The report includes insights from 19 research teams and spans approximately 30,000 words [1] Group 2: Pharmaceutical and Biotech Investment Strategies - The Chinese pharmaceutical industry is entering a critical phase characterized by "innovation realization + global layout," supported by population and domestic demand, as well as manufacturing capabilities [3][4] - The industry needs to focus on internal supply chain security and compliance while exploring diversified international expansion [3] - Key investment opportunities for 2026 include innovation commercialization, global breakthroughs, policy optimization, and industry mergers and acquisitions [3][5][6] Group 3: Medical Device Investment Strategies - The medical device sector is expected to see performance improvements in 2026 due to policy easing, new product launches, and international expansion [14] - The long-term investment opportunities in this sector stem from innovation, internationalization, and mergers and acquisitions [14] - The industry is witnessing a shift towards high-value consumables and innovative technologies such as brain-computer interfaces and AI in healthcare [14][15] Group 4: Consumer Healthcare and Bioproducts - The traditional Chinese medicine sector is expected to recover from short-term pressures, with improved demand anticipated by year-end [9] - The blood products industry is focusing on supply growth and consolidation, with significant demand for immunoglobulin and factor products [10] - The vaccine sector is under pressure but is expected to improve with new product sales and international expansion [10] Group 5: Banking Sector Investment Strategies - The banking sector is expected to continue its weak recovery in 2025, with a focus on high dividend strategies [25][26] - The sector's fundamentals are stabilizing, with credit growth projected at 7%-8% and non-interest income expected to improve [26] - High dividend yield strategies are favored, particularly for state-owned banks and those with solid fundamentals [27] Group 6: Wealth Management and Financial Products - The wealth management sector is entering a phase of product transformation and structural optimization, with an expected growth rate of 10% in 2026 [28][33] - The focus is on multi-asset and multi-strategy products, with a significant increase in mixed product offerings anticipated [29][30] - The integration of AI and digital technologies is expected to enhance risk management and operational efficiency in wealth management [30] Group 7: Non-Banking Financial Institutions - The securities industry is poised for a new growth cycle, driven by policies that enhance capital market inclusivity and adaptability [35][36] - The industry is experiencing a shift from self-operated models to collaborative, light-asset business strategies [36][37] - The internationalization of Chinese securities firms is gaining momentum, providing new opportunities for growth [38][39] Group 8: Insurance Sector Trends - The insurance industry is expected to undergo significant changes during the "14th Five-Year Plan" period, focusing on balancing interests among insurers, channels, and customers [43][44] - Key trends include the transformation of savings products, innovation in health insurance, and the development of new distribution channels [43][44] - The sector is anticipated to benefit from improved performance and valuation recovery, presenting investment opportunities [43][44] Group 9: Food and Beverage Sector - The food and beverage sector is recovering from a prolonged downturn, with a focus on premium products like liquor and health-oriented snacks [48][49] - The liquor industry is expected to stabilize as consumer confidence improves, with a focus on high-quality brands [49][50] - The snack and beverage segments are seeing growth driven by health trends and innovative product offerings [52][53]

近日，由申万宏源担任联席主承销商的北京建工集团有限责任公司 2025 年面向 专业投资者公开发行可续期公司债券（第 二 期）项目成功发行。本期债券发行主体、 债项评级均为 AAA ，发行规模 1 5 亿元，期限 5 +N 年，票面利率 2.25 % ，全场 认购倍数 2.54 倍。 发行人 北京建工集团有限责任公司成立于 1953 年，前身是北京市建筑工程局，是 新中国成立最早的国有建筑施工企业之一。 公司以 " 双主业多板块 " 为业务格局， 即工程建设和房地产开发、物业管理， " 多板块 " 包括节能环保、工业和服务业等 ， 具备建筑工程施工总承包、市政公用工程施工总承包、公路工程施工总承包特级 资质等。管理参控股企业近 457 家，其中二级公司 60 家。集团经营地域遍布国内 以及世界各地，在全球 28 个国家地区设立区域分公司或办事机构，年营业收入近千 亿元。 申万宏源证券固定收益融资总部 在 债券产品和发行方案设计， FICC 事业 部在债券投资及交易方面 ， 发挥专业优势，共同 维护客户关系，多部门精诚 合作得到发行人认可。该项目的成功发行，是申万宏源 " 投资 + 投行 " 模式的 又一成功实践 ...

天眼查App显示，近日，宿迁欧曜照明工程有限公司成立，法定代表人为王优，注册资本51.8万人民 币，经营范围为许可项目：建设工程施工；建设工程设计（依法须经批准的项目，经相关部门批准后方 可开展经营活动，具体经营项目以审批结果为准）一般项目：照明器具制造；照明器具销售；灯具销 售；太阳能热发电装备销售；半导体照明器件销售；塑料制品销售；体育用品及器材零售；户外用品销 售；工艺美术品及礼仪用品销售（象牙及其制品除外）；生活垃圾处理装备销售；五金产品零售；电子 产品销售；消防器材销售；电子元器件零售；日用百货销售；保温材料销售；互联网销售（除销售需要 许可的商品）；园林绿化工程施工；土石方工程施工；体育场地设施工程施工；金属门窗工程施工；门 窗销售；家具安装和维修服务；办公设备销售；办公用品销售；日用家电零售；市政设施管理；安防设 备销售；文具用品零售；教学专用仪器销售；教学用模型及教具销售；环境卫生公共设施安装服务（除 依法须经批准的项目外，凭营业执照依法自主开展经营活动）。 ...

Core Insights - The China State Construction Engineering Corporation (CSCEC) has successfully reached a significant milestone in the construction of the China Overseas Suzhou Super Tower project, with the main tower structure officially entering the above-ground construction phase after breaking through the "zero elevation" mark [1] Group 1: Project Overview - The Suzhou Super Tower project is set to become a new urban landmark, integrating high-end office spaces, hotel-style apartments, apartment hotels, and commercial facilities, thereby serving as a key driver for the enhancement of Suzhou's urban capabilities and regional economic development [1] - The project team faced multiple challenges during the construction of the basement structure, particularly in the use of C80 high-strength concrete, which is being utilized for the first time in Suzhou by CSCEC [1] Group 2: Technical Innovations - To ensure the main tower rises straight from a complex foundation pit of 30.5 meters deep, the project team employed CSCEC's Beidou high-precision positioning technology, achieving a construction plane error within 2 millimeters and a height measurement accuracy of one in 150,000 [2] - The project team introduced intelligent equipment and an information management platform to enhance construction management, including the use of laser leveling robots and finishing robots to improve quality and efficiency [3] Group 3: Safety and Management - A comprehensive safety management system was established using the "Xingxuan" project management system and smart helmets equipped with chips for real-time positioning, trajectory tracking, and safety monitoring, promoting a more digital and refined project management approach [3] - The successful completion of the main tower's breakthrough at "zero elevation" lays a solid foundation for the future landmark, which will add a new and vibrant "city card" to Suzhou and the Yangtze River Delta region [3]

数据显示，招商基金旗下1只基金位居天健集团十大流通股东。招商中证红利ETF（515080）三季度增 持68.78万股，持有股数841.12万股，占流通股的比例为0.45%。根据测算，今日浮亏损失约193.46万 元。 招商中证红利ETF（515080）成立日期2019年11月28日，最新规模75.93亿。今年以来收益6.15%，同类 排名3835/4208；近一年收益8.62%，同类排名3408/3956；成立以来收益107.45%。 11月19日，天健集团跌5.02%，截至发稿，报4.35元/股，成交3.51亿元，换手率4.23%，总市值81.28亿 元。 招商中证红利ETF（515080）基金经理为王平、刘重杰。 资料显示，深圳市天健(集团)股份有限公司位于广东省深圳市福田区莲花街道紫荆社区红荔路7019号天 健商务大厦16,17,18,19,20楼，成立日期1993年12月6日，上市日期1999年7月21日，公司主营业务涉及提 供与房地产开发与经营、建筑施工、城市服务等三大产业上下游相关的产品和服务。主营业务收入构成 为：建筑施工60.73%，房地产销售37.52%，其他城市服务11.08%，物业租赁3 ...

Core Viewpoint - Zhejiang Construction Investment Group Co., Ltd. (referred to as "Zhejiang Jian Tou") has provided a detailed response regarding the acquisition of minority stakes in its subsidiaries, emphasizing compliance and operational status of the target assets [1][2]. Group 1: Compliance and Financial Structure - The investment from Guoxin Jian Yuan Fund does not constitute "equity disguised as debt," and the accounting treatment aligns with enterprise accounting standards [2][3]. - The fund's investment was made through a public listing process, with share prices based on assessed values, and the fund has significant influence over the subsidiaries' management [2][3]. - The accounting treatment includes recognizing the investment as equity and potential buyback obligations as financial liabilities, which is compliant with regulatory standards [2][3]. Group 2: Acquisition Necessity - The acquisition involves purchasing 13.05%, 24.73%, and 24.78% stakes in Zhejiang Yi Jian, Zhejiang Er Jian, and Zhejiang San Jian, respectively, converting them into wholly-owned subsidiaries [3]. - Post-acquisition, the net profit attributable to the parent company is projected to increase by 19.13% to 995 million yuan, with a reduction in the debt-to-asset ratio from 92.13% to 90.84% [3]. - The acquisition aligns with national policies aimed at reducing leverage, with the subsidiaries' average debt-to-asset ratio decreasing by approximately 5 percentage points since 2020 [3]. Group 3: Operational Challenges and Resilience - The subsidiaries are experiencing revenue and profit declines due to market adjustments and increased competition, with projected revenue drops of 10.51% and 15.06% for Zhejiang Er Jian and Zhejiang San Jian, respectively [4]. - Despite challenges, there are positive indicators with new contract signings showing significant growth, particularly in public construction and smart building sectors [4]. - The subsidiaries' order backlog and new contracts suggest a potential recovery as urban renewal policies and large-scale projects are implemented [4]. Group 4: Customer and Supplier Risk Management - The major clients of the subsidiaries are primarily state-owned enterprises, with accounts receivable provisions in line with industry standards [5][6]. - Supplier relationships are stable, with procurement processes conducted through public bidding, ensuring competitive pricing [5][6]. - The independent financial advisor and accountants have confirmed that the transaction meets regulatory requirements and that there are no significant liquidity risks associated with the target assets [6].

南都湾财社记者从信用中国网站获悉，因深圳新城华苑项目存在未按施工技术标准施工的违法行为，中建八局第一建设有限公司近日被深圳市宝安区住房和 建设局处以12.15万元罚款。 | 行政相对人名称 | 中建八局第一建设有限公司 | | | --- | --- | --- | | 行政相对人类别 | 法人及非法人组织 | | | | 统一社会信用代码 | 9137000016304{ | | 行政相对人代码 | 组织机构代码 工商登记码 税务登记号 | 事业单位证书 | | 漫尼传表人 | 牛化宪 | | | 行政处罚决定书文号 | 深宇住建罚〔2025〕55号 | | | 违法行为类型 | 行政处罚行为：违反了《建设工程质量管理条例》第二十八条第一款"施工单位必须按照工程试 | | | | 不得擅自修改工程设计,不得偷工减料"的规定 | | | | 经查实，新城华苑项目04-01地块（一期）（二期）（不含桩基）位于宝安区沙井街道展林路- 建设有限公司系该工程项目的施工单位。2025年6月11日下午，该工程项目4栋一单元出屋面变 | | | 高清量 | 落。经查实，该装饰墙扶灰工艺中存在基体表面未清理、孔洞未封堵密实、 ...