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一般纳税人可按5%简易计税的情形
蓝色柳林财税室· 2025-06-30 15:13
欢迎扫描下方二维码关注: 1.一般纳税人销售其2016年4月30日前取得(不 含自建)的不动产,可以选择适用简易计税方 法,以取得的全部价款和价外费用减去该项不动 产购置原价或者取得不动产时的作价后的余额为 销售额,按照5%的征收率计算应纳税额。纳税人 应按照上述计税方法在不动产所在地预缴税款 后,向机构所在地主管税务机关进行纳税申报。 2.一般纳税人销售其2016年4月30日前自建的不 动产,可以选择适用简易计税方法,以取得的全 部价款和价外费用为销售额,按照5%的征收率计 算应纳税额。纳税人应按照上述计税方法在不动 产所在地预缴税款后,向机构所在地主管税务机 关进行纳税申报。 应纳税额=(全部价款+价 外费用 - 购置原价或取得 不动产时的作价)×5% 销售2016年4月30日前 取得的非自建不动产 应纳税额=(全部价款 +价外费用) ×5% 销售2016年4月30日前 取得的自建不动产 文件依据: 《财政部 国家税务总局关于全面推开营业税 改征增值税试点的通知》 (财税〔2016〕36 号)附件2第一条第(八)项 、出租不动产 般纳税人出租其2016年4月30日前取得的不 动产,可以选择适用简易计税方法 ...
城市24小时 | 动真格了?江苏“十三妹”想赢
Mei Ri Jing Ji Xin Wen· 2025-06-30 15:01
每经记者|刘艳美 每经编辑|杨欢 实际上,这并非常州首次关注足球发展。早在2021年,《常州市"十四五"体育发展规划》就提出,要重点将足球等基础大项布局全市中小学, 大力推广校园足球,加大足球发展专项资金投入力度,研制引进足球专业人才进校园的方案。充分依托常体足球俱乐部,探索人才培养和市场 运行协同发展道路,大量引进、吸纳优秀足球专业人才,打造优秀教练员团队,扩大足球人口。 2023年,常州市体育局又印发《促进体育产业高质量发展三年行动计划(2023--2025年)》,进一步提及要合理布局足球等运动项目产业,加 快建设完善足球训练基地等,引进足球等品牌价值高、市场前景广、国际影响力大的重大体育赛事,鼓励社会资本组建足球等职业俱乐部。 不过常州市体育局方面此前也坦言,常州虽是江苏经济重镇,但长期缺乏优秀的职业足球俱乐部,优秀球员外流、青训体系薄弱等问题突出。 而在许多人看来,此次"苏超"表现凶猛的南通,正是由于青训体系的完善。 目前,南通已在江苏率先构建起"特色学校+满天星训练营+高水平足球运动队+试点县(区)+改革试验区"的校园足球普及模式。南通也是国 内为数不多、拥有两支职业球队的地级市,分别是中甲联赛南通 ...
资产置换获高票通过,广西广电拥抱智慧交通新赛道
Guan Cha Zhe Wang· 2025-06-30 14:44
Core Viewpoint - Guangxi Broadcasting has successfully passed a significant asset swap proposal with a high approval rate of approximately 94.34%, marking a substantial step in its strategic shift towards the smart transportation sector [1] Group 1: Industry Challenges - The broadcasting industry is facing unprecedented challenges due to the rapid development of internet technology and the rise of new media, which have impacted traditional broadcasting revenue streams [3] - Guangxi Broadcasting's cable television revenue is declining, and its broadband business is under intense market competition, leading to compressed profit margins [3] Group 2: Asset Swap Details - The core of the asset swap involves Guangxi Broadcasting divesting 100% of Guangxi Broadcasting Technology while acquiring 51% of Guangxi Transportation Science and Technology Group, with both parties valuing the transaction at 1.411 billion yuan [3][4] - Post-transaction, the company's main business will shift from traditional broadcasting operations to smart engineering, surveying and design, testing and inspection, and new materials research and development, aligning with the national "new infrastructure" strategy [3][4] Group 3: Strength of Acquired Assets - Guangxi Transportation Science and Technology Group is recognized as a leading high-tech enterprise in Guangxi, ranking first among the top 100 high-tech companies in the region, with a focus on research and innovation [3][4] - The group covers the entire smart transportation industry chain, including intelligent engineering, surveying and design, testing and inspection, and new materials production and sales [4] Group 4: Financial Outlook - Following the transaction, Guangxi Broadcasting's projected revenue for 2024 is expected to be 3.19 billion yuan, an increase of 1.831 billion yuan compared to before the transaction, with a net profit of nearly 200 million yuan, marking a turnaround from losses [5][6] - The company's debt-to-asset ratio will significantly decrease from 91.04% to 75.76% post-transaction, indicating improved financial health [6] Group 5: Strategic Implications - The transaction is expected to enhance Guangxi's digital economy development and create a virtuous cycle of "technology research and development - scenario application - industrial cluster" [5] - With the integration of Guangxi Transportation Science and Technology Group, Guangxi Broadcasting aims to leverage technology to empower transportation, embarking on a new journey in the wave of smart China construction [6]
6月30日周一《新闻联播》要闻22条
news flash· 2025-06-30 14:10
6月30日周一《新闻联播》要闻22条 2、习近平在中共中央政治局第二十一次集体学习时强调 坚持从抓作风入手推进全面从严治党 把新时代 党的自我革命要求进一步落实到位; 3、坚定不移跟党走 创造更加美好生活——习近平总书记给西藏林芝市巴宜区林芝镇嘎拉村全体村民的 回信引发热烈反响; 4、中国共产党最新党内统计数据发布; 5、各地多种形式迎接建党104周年; 6、中国制造业采购经理指数继续回升; 7、深中通道开通一周年 粤港澳大湾区综合交通体系日趋完善; 8、海军辽宁舰 山东舰航母编队完成实战化训练任务; 9、国务院新闻办举行"新征程上的奋斗者"中外记者见面会; 10、28年来内地与香港贸易规模年均增长6.3%; 11、全国暑期文化和旅游消费季启动; 12、北京开通跨里海中欧班列; 13、鄂尔多斯盆地完成150亿立方米天然气产能建设; 14、引绰济辽工程全线成功试通水; 15、渝昆高铁宝云隧道贯通; 16、新疆阿禾公路正式通车; 17、伊朗致函联合国安理会 要求追究以美侵略责任; 18、俄媒称俄军在第聂伯罗彼得罗夫斯克控制首个居民点 乌称拦截俄方大量无人机和导弹; 19、国际机构警告美关税政策或致美通胀抬头; 2 ...
新疆投入107亿元新增6条黄金旅游线路
Xin Hua Cai Jing· 2025-06-30 13:44
铁路方面,新疆打造了环塔克拉玛干沙漠铁路线、北疆铁路环线、南疆铁路环线等一批铁路精品交通旅 游线;民航方面,打造了那拉提航线、喀什航线、博乐航线、阿勒泰航线等一批航空精品旅游交通线; 公路方面,打造了G217线独库网红公路、G219线塔城博乐边境风景道、G580线塔克拉玛干沙漠观光示 范路等一批重点精品旅游风景道和精品自驾游线路。 自治区交通运输厅党委委员、副厅长陈建壮表示,新疆将持续打造高品质旅游交通设施,特别是加快推 进伊阿铁路、G3033奎独库高速公路、伊宁机场迁建等重点项目,以交通高质量发展支撑文旅产业提质 升级。 (文章来源:新华财经) 新华财经乌鲁木齐6月30日电(记者郝玉)30日,新疆公布新增6条串联起雪山草原、森林湖泊、沙漠绿 洲等自然景观的黄金旅游公路线路,进一步助力"快进慢游"旅游交通网成形,为游客提供更便捷的自驾 体验。 新疆维吾尔自治区交通运输厅介绍,这6条旅游公路线路总里程达965公里,总投资达107亿元,分别为 G681线阿勒泰至禾木喀纳斯公路、S231线昌吉至五家渠公路、G219线恰热克至叶城公路、G216线红山 嘴口岸至阿勒泰公路、G217线阿勒泰至布尔津公路、G331线青河至 ...
中银晨会聚焦-20250630
Core Insights - The report highlights a decline in the total profit of industrial enterprises in China, with a year-on-year decrease of 1.1% for the first five months of 2025, indicating a slowdown in industrial profitability [6][8] - High-tech manufacturing continues to support the profitability of industrial enterprises, suggesting a potential area for investment [6][7] - The report notes that while operating income for industrial enterprises grew by 2.7%, the growth rate has narrowed, indicating cost pressures that may affect profitability [6][7] Macroeconomic Overview - The total profit of industrial enterprises reached 27,204.3 billion yuan in the first five months, with a significant drop in May, where profits fell by 9.1% year-on-year [6][7] - The operating income for industrial enterprises showed a slight increase, with a profit margin of 5.0%, which is a marginal improvement from the previous month [6][7] - The report emphasizes the need for demand-side policies to stimulate growth, particularly in the real estate sector, which remains a significant shortfall in domestic demand [7][8] Industry Performance - The report provides a snapshot of various industry performances, with the non-ferrous metals sector showing a positive growth of 2.17%, while the banking sector experienced a decline of 2.95% [5] - The overall industrial production activity remains active, with an industrial added value growth of 6.3% year-on-year, although price pressures persist due to weak demand [7][8] - The report indicates that the prices of key commodities such as crude oil and iron ore have decreased, impacting the profitability of domestic industrial enterprises [8]
广州地铁宣布!新广州塔站,明天启用
Nan Fang Du Shi Bao· 2025-06-30 13:12
Core Points - The Guangzhou Metro announced the completion of the upgrade project for the Guangzhou Tower Station of the Haizhu Tram Line 1, which will officially open on July 1 [1][3] - The opening coincides with the launch of the east and west sections of the Metro Line 10 and Line 12, attracting many passengers to experience the new lines [3] Summary by Sections Station Upgrade Details - The upgraded Guangzhou Tower Station is located on the east side of the Guangzhou Tower, adjacent to the Wealth Wharf, and maintains a similar position to the original Guangzhou Tower East Station [4] - The station's area has been expanded to approximately 1.35 times its original size, transitioning from an open platform to a fenced platform, with the addition of platform doors to separate boarding and alighting areas [9] Design and Features - The design incorporates the "Waterfront White Crane" theme, enhancing the station's aesthetics through updated facades, improved greenery in the track area, optimized signage, and upgraded lighting [7] - New outdoor features include the "Most Beautiful 7 Kilometers" stone path, camera-shaped photo frames, and signage that enhances the visitor experience [11] Future Developments - Once the construction of the Guangzhou Tower Square platform is completed, a direct connection to the tram station will be established, facilitating seamless access between the landmark building and the tram service [14]
【30日资金路线图】两市主力资金净流出近40亿元 国防军工等行业实现净流入
证券时报· 2025-06-30 12:09
6月30日,A股市场整体上涨。 截至收盘,上证指数收报3444.43点,上涨0.59%;深证成指收报10465.12点,上涨0.83%;创业板指收 报2153.01点,上涨1.35%。两市合计成交14868.57亿元,较上一交易日减少542.44亿元。 2. 沪深300主力资金净流出近27亿元 沪深300今日主力资金净流出26.76亿元,创业板净流出8.66亿元。 | | | 各板块最近五个交易日主力资金净流入数据(亿元) | | | --- | --- | --- | --- | | 日期 | 沪深300 | 创业板 | 科创板 | | 2025-6-30 | -26.76 | -8. 66 | -9. 17 | | 2025-6-27 | 11.90 | -99. 35 | -3.08 | | 2025-6-26 | -52. 46 | -147. 39 | 1. 39 | | 2025-6-25 | 19.12 | 37. 69 | -14. 67 | | 2025-6-24 | 18. 85 | 29.77 | -12. 35 | | | | 尾盘资金净流入数据(亿元) | | | 2025-6-30 ...
粤开市场日报-20250630
Yuekai Securities· 2025-06-30 11:41
证券研究报告 | 策略点评 2025 年 06 月 30 日 投资要点 分析师:孟之绪 执业编号:S0300524080001 电话: 邮箱:mengzhixu@ykzq.com 投资策略研究 粤开市场日报-20250630 请务必阅读最后特别声明与免责条款 www.ykzq.com 1 / 6 今日关注 指数涨跌情况:今日 A 股主要指数多数收涨。截止收盘,沪指涨 0.59%,收报 3444.43 点;深证成指涨 0.83%,收报 10465.12 点;科创 50 涨 1.54%,收报 1003.41 点;创业板指涨 1.35%,收报 2153.01 点。总体上,全天个股涨多跌 少,Wind 数据显示,全市场 4054 只个股上涨,1126 只个股下跌,237 只个股 收平。沪深两市今日成交额合计 14869 亿元,较上个交易日缩量 542.44 亿元。 行业涨跌情况:今日申万一级行业除非银金融、银行、交通运输等三个行业 下跌外,其余全部上涨,国防军工、传媒、通信、电子、纺织服饰、电力设 备等行业领涨。 板块涨跌情况:今日涨幅居前概念板块为军工信息化、CRO、航母、BC 电池、 光刻机、大飞机、军民融合、十 ...
涛涛车业:预计上半年净利润同比增长70%-98%
news flash· 2025-06-30 09:26
Core Viewpoint - TaoTao Automotive (301345.SZ) expects to achieve a net profit attributable to shareholders of 310 million to 360 million yuan in the first half of 2025, representing a year-on-year growth of 70.34% to 97.81% [1] Group 1 - The company anticipates significant growth in both sales revenue and profit during the reporting period due to enhanced brand influence, improved sales channels, and increased operational efficiency [1] - The estimated impact of non-recurring gains and losses on the net profit attributable to shareholders is approximately 2.8 million yuan [1]