经营范围含农业科学研究和试验发展；以自有资金从事投资活动；农业机械服务；农业专业及辅助性活 动；农业生产托管服务；谷物种植；谷物销售；豆类种植；蔬菜种植；薯类种植；豆及薯类销售；食用 农产品批发；食用农产品初加工；初级农产品收购；非食用农产品初加工；牲畜销售；农副产品销售； 畜牧专业及辅助性活动；水产品零售；水产品批发；园艺产品销售；供应链管理服务；会议及展览服 务；休闲观光活动；经营民宿；销售代理；旅游开发项目策划咨询；露营地服务；体验式拓展活动及策 划；土石方工程施工；园林绿化工程施工；水污染治理；市政设施管理；城市绿化管理；环境卫生公共 设施安装服务；建筑物清洁服务；土地整治服务；工程管理服务；环境卫生管理（不含环境质量监测， 污染源检查，城市生活垃圾、建筑垃圾、餐厨垃圾的处置服务）；农村生活垃圾经营性服务；专业保 洁、清洗、消毒服务；住宅水电安装维护服务；防洪除涝设施管理；租赁服务（不含许可类租赁服 务）；非居住房地产租赁；土地使用权租赁；住房租赁；集贸市场管理服务；广告制作；广告设计、代 理；停车场服务；电动汽车充电基础设施运营；家具销售；日用百货销售；化肥销售；互联网销售（除 销售需要许可的商品） ...

Group 1 - The establishment of Wanyuan Dingfeng Agricultural Technology Development Co., Ltd. with a registered capital of 30 million RMB [1] - The legal representative of the company is Tian Wanxin [1] - Shareholding structure includes Sichuan Shanrong Wanmu Wood Industry Co., Ltd. (45%), Zhongtaihe (Hainan) Biotechnology Co., Ltd. (25%), Sichuan Dazhou Shanrong Wanmu Forestry Development Co., Ltd. (15%), and Tian Guoshan (15%) [1] Group 2 - The company's business scope includes the cultivation of traditional Chinese medicine, initial processing of edible agricultural products, and sales of forestry products [1] - The company is classified under the national standard industry of agriculture, forestry, animal husbandry, and fishery, specifically in forestry management and maintenance [1] - The company is registered in Wanyuan City, Dazhou, Sichuan Province, with an operational period until June 5, 2025, and no fixed term thereafter [1]

Company Overview - Nantong Shunchuang Agriculture Co., Ltd. has been established with a registered capital of 5 million RMB [1] - The legal representative of the company is Huang Haitao [1] - The company is jointly owned by Shanghai Shuntian Chuangyi Intelligent Agriculture Co., Ltd. (51% stake) and Jiangsu Hairui Chuang Biotechnology Co., Ltd. (49% stake) [1] Business Scope - The company’s business activities include agricultural machinery services, crop cultivation services, and agricultural scientific research and experimental development [1] - It also engages in the sale of agricultural products, including fresh vegetables, fruits, and aquatic products [1] - Additional services include agricultural production management, technology services, and intelligent agricultural management [1] Industry Classification - The company operates within the agriculture, forestry, animal husbandry, and fishery sectors, specifically focusing on professional and auxiliary agricultural activities [1] - The registered address is located in the Jiangsu Province, specifically in the Tongzhou Bay Jianghai Linked Development Demonstration Zone [1] - The company is classified as a limited liability company with an indefinite business duration [1]

Core Viewpoint - The article provides guidance on common tax-related questions for businesses, particularly focusing on corporate income tax filing and deductions for research and development expenses. Group 1: Corporate Income Tax Filing - Taxpayers must complete the corporate income tax reconciliation for the year 2024 between January 1 and May 31, 2025 [1] - The State Administration of Taxation has revised the corporate income tax annual declaration form, indicating that losses should be filled in with a "−" sign [7] Group 2: Research and Development Expenses - Electronic cigarette manufacturing companies are classified under the tobacco manufacturing industry and are not eligible for the R&D expense deduction policy [2][3] - Expenses incurred from creative design activities aimed at innovative products can be deducted as R&D expenses, provided they meet specific criteria [4] - Companies must differentiate between R&D activities and creative design activities to avoid double benefits from the R&D expense deduction [5] Group 3: Asset Impairment Losses - The amounts reported for "asset impairment losses" in the main declaration form and the tax adjustment project table must match, except for financial enterprises [6] Group 4: Tax Exemptions for Agriculture - Income from agricultural, forestry, animal husbandry, and fishery projects can be exempted or reduced from corporate income tax, and specific reporting requirements must be followed [8] Group 5: Tax Treatment of Financial Funds - Fiscal funds that qualify as non-taxable income must be included in taxable income after five years if not spent or returned [17] Group 6: Equipment Deduction Policy - New equipment and tools purchased by companies can be fully deducted in the current period if their unit value does not exceed 5 million yuan, without considering the estimated net residual value [18] Group 7: Dividend Income from Partnerships - Dividend income from partnerships and foreign enterprises does not qualify for tax exemption under the corporate income tax law [19][26]

Group 1 - The average annual salary for urban non-private sector employees in 2024 is 124,110 yuan, reflecting a nominal growth of 2.8% and a comparable growth of 2.6% [4] - The average annual salary for urban private sector employees is 69,476 yuan, with a nominal growth of 1.7% and a comparable growth of 4.0% [4] - The average annual salary for employees in large-scale enterprises is 102,452 yuan, showing a nominal growth of 4.4% and a comparable growth of 4.2% [4] Group 2 - The highest average salary levels in urban non-private and private sectors are found in the information transmission, software and information technology services, financial services, and scientific research and technical services industries [5] - The lowest average salary levels are concentrated in agriculture, forestry, animal husbandry, fishery, accommodation and catering, water conservancy, environmental and public facilities management, and other service industries [5] Group 3 - The data indicates a trend of narrowing wage disparities across different industries, regions, and job positions [6][10] - The stability in wage levels across industries suggests a correlation with the overall stabilization of the macroeconomic environment [8] - The information transmission and software services industry has maintained the highest average salary for several years, attributed to the growth of the digital economy [8][10]

Economic Overview - In 2024, China's economy is operating steadily with an increase in urban employment and stable growth in average annual wages for urban employees [1][2] - The average annual wage for urban non-private units is 124,110 yuan, while for private units it is 69,476 yuan [1][2] Wage Growth - The average annual wage for urban non-private units increased by 2.8% nominally and 2.6% in comparable terms, while private units saw a nominal increase of 1.7% and a comparable increase of 4.0% [2] - The average wage for large-scale enterprises rose by 4.4% nominally and 4.2% in comparable terms [2] Sector Analysis - The highest average annual wages are found in the information transmission, software, and IT services industry (238,966 yuan), followed by the financial industry (201,883 yuan) and scientific research and technical services (175,425 yuan) [3] - Sectors with the lowest average wages include agriculture, forestry, animal husbandry, and fishery (67,475 yuan), accommodation and catering (60,240 yuan), and water conservancy, environment, and public facilities management (68,315 yuan) [4] Detailed Wage Data - The average annual wages for various sectors in 2024 include: - Agriculture, forestry, animal husbandry, and fishery: 67,475 yuan - Mining: 140,706 yuan - Manufacturing: 107,987 yuan - Information transmission, software, and IT services: 238,966 yuan - Financial industry: 201,883 yuan [5][6] Employment Disparities - In large-scale enterprises, the average annual wage is 102,452 yuan, with management positions earning 203,014 yuan and professional technical personnel earning 148,046 yuan [7][9] - The wage gap between the highest and lowest paid positions in large-scale enterprises has narrowed to a ratio of 2.62 [7]

Core Insights - The average annual salary levels for urban employees in non-private and private sectors remain stable across various industries in 2024, with the top three sectors being information transmission, software and IT services, finance, and scientific research and technical services [1] - The lowest average salary levels are found in agriculture, forestry, animal husbandry, fishery, accommodation and catering, water conservancy, environment and public facilities management, as well as resident services, repairs, and other services [1] - Among the 19 industry categories, 12 non-private sectors and 10 private sectors maintained the same salary ranking as the previous year, while the cultural, sports, and entertainment sector in non-private units experienced a decline in its salary ranking [1]

Group 1 - The average annual salary for urban non-private sector employees in China is 124,110 yuan, with a nominal increase of 2.8% and a comparable increase of 2.6% in 2024 [3] - The average annual salary for urban private sector employees is 69,476 yuan, with a nominal increase of 1.7% and a comparable increase of 4.0% [3] - The average annual salary for employees in large-scale enterprises is 102,452 yuan, with a nominal increase of 4.4% and a comparable increase of 4.2% [3] Group 2 - The top three industries for average annual salary in urban non-private and private sectors are information transmission, software and IT services, finance, and scientific research and technical services [4] - Industries with the lowest average annual salaries are primarily in agriculture, forestry, animal husbandry, fishery, accommodation and catering, and public services [4] - The ranking of average salaries in 19 industry categories remains stable, with some fluctuations in specific sectors [4] Group 3 - In large-scale enterprises, the average annual salary for middle and senior management is 203,014 yuan, while for professional technical personnel it is 148,046 yuan [5] - The ratio of the highest to lowest average salaries among five job categories is 2.62, which has decreased by 0.02 from the previous year [5] - The average salary disparity among job categories has narrowed, particularly in the electricity, heat, gas, and water supply industries [5]

2024年全国城镇非私营单位和私营单位就业人员年平均工资分别为124110元和69476元；规模以上企业 就业人员年平均工资为102452元，其中，中层及以上管理人员203014元，专业技术人员148046元，办事 人员和有关人员93189元，社会生产服务和生活服务人员77584元，生产制造及有关人员78561元。 单位：元，% | 单位：元，% | | --- | | 行 业 | 2024年 | 2023年 | 名义增长率 | | --- | --- | --- | --- | | 合 计 | 124110 | 120698 | 2.8 | | 农、林、牧、渔业 | 67475 | 62952 | 7.2 | | 采矿业 | 140706 | 135025 | 4.2 | | 制造业 | 107987 | 103932 | 3.9 | | 电力、热力、燃气及水生产和供应业 | 150285 | 143594 | 4.7 | | 建筑业 | 89519 | 85804 | 4.3 | | 批发和零售业 | 129658 | 124362 | 4.3 | | 交通运输、仓储和邮政业 | 127889 | 122 ...

Company Overview - Zhongnong Wisdom Technology (Jinan) Co., Ltd. has been established with a registered capital of 10 million RMB, fully owned by Zhongnong Urban and Rural Development (Shandong) Agricultural Co., Ltd. [1] - The legal representative of the new company is Dong Baobing [1]. Shareholding Structure - The sole shareholder, Zhongnong Urban and Rural Development (Shandong) Agricultural Co., Ltd., holds 100% of the shares [2]. Business Scope - The business activities of Zhongnong Wisdom Technology include information system integration services, smart agricultural management, agricultural production management services, agricultural scientific research and experimental development, and various agricultural support activities [2]. - Additional services include primary agricultural product acquisition, pest control services, technology services, and tourism project planning and consulting [2].