财政部、税务总局现就广告费和业务宣传费支出税前扣除有关事项公告如下：一、对 化妆品制造或销 售、医药制造和 饮料制造（不含酒类制造）企业发生的广告费和业务宣传费支出，不超过当年销售 （营业）收入30%的部分，准予扣除；超过部分，准予在以后纳税年度结转扣除。 二、对签订广告费 和业务宣传费分摊协议（以下简称分摊协议）的关联企业，其中一方发生的不超过当年销售（营业）收 入税前扣除限额比例内的广告费和业务宣传费支出可以在本企业扣除，也可以将其中的部分或全部按照 分摊协议归集至另一方扣除。另一方在计算本企业广告费和业务宣传费支出企业所得税税前扣除限额 时，可将按照上述办法归集至本企业的广告费和业务宣传费不计算在内。 三、烟草企业的烟草广告费 和业务宣传费支出，一律不得在计算应纳税所得额时扣除。 四、本公告自2026年1月1日起至2027年12 月31日止执行。《财政部 税务总局关于广告费和业务宣传费支出税前扣除有关事项的公告》（财政部 税务总局公告2020年第43号）自2026年1月1日起废止。 ...

（文章来源：新华财经） 新华财经北京12月29日电财政部、税务总局发布关于广告费和业务宣传费支出税前扣除有关事项的公 告。其中提到，对化妆品制造或销售、医药制造和饮料制造（不含酒类制造）企业发生的广告费和业务 宣传费支出，不超过当年销售（营业）收入30%的部分，准予扣除；超过部分，准予在以后纳税年度结 转扣除。对签订广告费和业务宣传费分摊协议的关联企业，其中一方发生的不超过当年销售（营业）收 入税前扣除限额比例内的广告费和业务宣传费支出可以在本企业扣除，也可以将其中的部分或全部按照 分摊协议归集至另一方扣除。另一方在计算本企业广告费和业务宣传费支出企业所得税税前扣除限额 时，可将按照上述办法归集至本企业的广告费和业务宣传费不计算在内。烟草企业的烟草广告费和业务 宣传费支出，一律不得在计算应纳税所得额时扣除。本公告自2026年1月1日起至2027年12月31日止执 行。 ...

人民财讯12月29日电，财政部、税务总局发布关于广告费和业务宣传费支出税前扣除有关事项的公告， 一、对化妆品制造或销售、医药制造和饮料制造(不含酒类制造)企业发生的广告费和业务宣传费支出， 不超过当年销售(营业)收入30%的部分，准予扣除；超过部分，准予在以后纳税年度结转扣除。 三、烟草企业的烟草广告费和业务宣传费支出，一律不得在计算应纳税所得额时扣除。 四、本公告自2026年1月1日起至2027年12月31日止执行。《财政部税务总局关于广告费和业务宣传费支 出税前扣除有关事项的公告》(财政部税务总局公告2020年第43号)自2026年1月1日起废止。 二、对签订广告费和业务宣传费分摊协议(以下简称分摊协议)的关联企业，其中一方发生的不超过当年 销售(营业)收入税前扣除限额比例内的广告费和业务宣传费支出可以在本企业扣除，也可以将其中的部 分或全部按照分摊协议归集至另一方扣除。另一方在计算本企业广告费和业务宣传费支出企业所得税税 前扣除限额时，可将按照上述办法归集至本企业的广告费和业务宣传费不计算在内。 ...

Core Viewpoint - The implementation of new pharmaceutical standards in 2025 significantly enhances the application of scientific instruments, with chromatography, mass spectrometry, and spectroscopy technologies becoming core methods to promote high-quality regulation of drugs, medical devices, and instruments [1][3]. Group 1: Scientific Instrument Applications - In 2025, a total of 476 new pharmaceutical standards will be implemented, marking a new height in the breadth and depth of scientific instrument applications [3]. - The new standards notably strengthen the use of chromatography, mass spectrometry, and spectroscopy technologies, with methods like gas/liquid chromatography-mass spectrometry (GC-MS/LC-MS) becoming essential for identifying hundreds of toxic substances and drug components in blood, urine, and biological samples [3]. - Inductively coupled plasma mass spectrometry (ICP-MS) has been established as a key standard for detecting 32 trace elements in biological samples and evaluating the performance of medical mass spectrometers [3]. Group 2: Pharmacopoeia Upgrades - The 2025 edition of the "Chinese Pharmacopoeia" promotes innovation in domestic instruments by revising standards for mass spectrometry and nuclear magnetic resonance spectroscopy, significantly enhancing detection efficiency [3]. - The introduction of advanced technologies such as near-infrared spectroscopy and atomic fluorescence spectroscopy replaces traditional toxic reagent testing, embodying the concept of green regulation [3]. Group 3: Focus on Advanced Medical Devices - In the newly implemented medical device standards, high-precision instruments such as artificial intelligence imaging devices, surgical robots, and digital X-ray detectors are highlighted, driving the precision and intelligence of diagnostic and treatment processes [3]. - Scientific instruments are no longer merely auxiliary tools but are now core technological supports for achieving high-quality regulation and ensuring the safety of drugs and devices in the pharmaceutical industry by 2025 [3].

12月29日，亿帆医药大宗交易成交127.79万股，成交额1502.81万元，占当日总成交额的15.45%，成交价11.76元，较市场收 盘价11.77元折价0.08%。 | 交易日期 | 证券代码 | 证券简称 | 成交价格 | 成交量 | 成交全额 买方营业部 (万元) | | 卖方营业部 | | --- | --- | --- | --- | --- | --- | --- | --- | | | | | (元) | (万股/万份) | | | | | 2025-12-29 | 002019 | 亿帆医药 | 11.76 | 127.79 | 1,502.国金证券股份有限 | | 国金证券股份有限 | | | | | | | | 公司成都高新区交 | 公司成都高新区交 | | | | | | | | 子大道证券营业部 | 子大道证券营业部 | ...

中国贸促会新闻发言人王文帅表示，从行业指数看，在监测范围内13个主要行业中，经贸摩擦措施的冲 突点聚焦于电子、医药、机械设备和轻工行业，其中电子行业经贸摩擦指数居首。 （文章来源：央视新闻） 从国别指数看，在监测范围内的20个国家（地区）中，美国、印度全球经贸摩擦指数位居前列，美国全 球经贸摩擦措施涉及金额最多，连续16个月居首。 今天（29日）下午，中国贸促会举办新闻发布会，公布了最新一期经贸摩擦指数。数据显示，今年10月 份，全球经贸摩擦措施涉及金额同比下降7.3%，但仍处于高位。 从综合指数看，10月份全球经贸摩擦指数为104，处于高位。全球经贸摩擦措施涉及金额同比下降 7.3%，环比下降1.2%。 ...

Group 1 - The report discusses whether the A-share market will experience a significant drop in January 2025, similar to previous years, and identifies three main scenarios that could lead to such a decline: macroeconomic overheating leading to policy shifts, continued low sentiment exacerbated by external shocks, or unexpected events [5][11][12] - Current economic recovery is still fragile, making a policy shift unlikely, and the regulatory environment is supportive of the capital market, with expectations of a potential interest rate cut by the Federal Reserve [5][25][26] - Historical data indicates that spring market rallies in bull years typically begin before the mandatory annual report disclosures, particularly in the tech sector [5][30][31] Group 2 - The report analyzes the relationship between industry performance prior to spring rallies and their continuation during these rallies, noting that industries that performed well before the rally tend to maintain their momentum in the early stages, with a continuation probability of 60-70% [5][33][34] - Conversely, industries that performed poorly before the rally have a 50-60% chance of outperforming in the later stages of the rally, especially if they were previously among the top performers [5][6][33][34] Group 3 - Potential catalysts for the market include the possibility of a reserve requirement ratio cut in January, the appointment of a new Federal Reserve chair, and further easing of real estate policies in China [5][35][36] - Specific industries to watch include media, computing, automotive, and pharmaceuticals, which have seen significant declines since November 2025, suggesting a potential rebound during the spring rally [5][42][43]

Core Insights - The Beijing-Tianjin-Hebei region's import and export volume exceeded 4 trillion yuan, reaching 4.3 trillion yuan, marking a historical high for the same period [1] - Exports from the region amounted to 1.32 trillion yuan, representing a year-on-year growth of 5.9%, also a historical high [1] Export Performance - Private enterprises' export value surpassed 600 billion yuan for the first time, totaling 625.9 billion yuan, with a growth rate of 16.1%, exceeding last year's total [1] - The share of private enterprises in the total export value of the region reached 47.4% [1] Key Export Products - Major export products showed strong performance, with automotive parts, textiles, integrated circuits, medicinal materials and pharmaceuticals, and ships growing by 12.6%, 6.9%, 6.5%, 35.6%, and 155.3% respectively [1] Trade with Belt and Road Countries - Exports to Belt and Road Initiative countries increased by 7.8%, accounting for nearly 60% of total exports [1] - Exports to ASEAN, EU, Africa, and South America grew by 4.0%, 4.0%, 32.0%, and 13.7% respectively [1]

Core Insights - The news highlights the significant progress made by Wudi County in consumption, foreign trade, and foreign investment during the "14th Five-Year Plan" period [3] Consumption - E-commerce empowerment has been deepened, with Xinyang Town and Haifeng Street selected as national Taobao towns in 2021 and 2022, respectively [4] - The county has implemented a county-level commercial construction action, successfully applying for four central projects with a total funding of 12.16 million yuan from 2022 to 2024 [4] - The social retail sales of consumer goods reached 10.162 billion yuan in 2023, a year-on-year increase of 14.8%, with a total of 1.613 million yuan in consumption vouchers issued [4] - The projected social retail sales for 2024 are 10.980 billion yuan, with a growth rate of 8.0% [4] Foreign Trade - The total import and export volume has shown continuous growth, reaching 16.09 billion yuan in 2023, with a forecast of 19 billion yuan for 2025, quadrupling since the end of 2020 [5] - The county has supported local leading enterprises and cultivated new material companies to become ten-billion-level export leaders [5] Foreign Investment - The actual utilization of foreign capital is expected to reach 32.2037 million USD during the "14th Five-Year Plan," which is 6.2 times that of the "13th Five-Year Plan" period [5] - The county has introduced several foreign investment projects, enhancing the foreign capital industrial structure [5] Future Plans for the "15th Five-Year Plan" - The focus will be on consumption upgrades, creating a diverse consumption ecosystem, and enhancing commercial infrastructure [6] - Plans include promoting market diversification in foreign trade, supporting high-tech enterprises, and optimizing service guarantees for foreign trade [7] - Strategies for foreign investment will involve expanding manufacturing projects, promoting county resources, and enhancing service for foreign enterprises [8]

在康佰家医药集团股份有限公司滨江店，王晓一行深入核查药品购进、储存、销售及使用全流程管理情 况，重点关注处方药规范管理等主体责任落实细节。针对节日期间用药需求特点，王晓明确要求市场监 管部门聚焦感冒退热、止咳化痰、抗感染等季节性刚需药品，全面开展质量安全风险隐患排查，以"零 容忍"态度严厉打击非法渠道购进、经营过期失效药品及销售假冒伪劣药品等违法行为，全力守护群众 节日用药安全底线。 督导组到达夏商好当家超市嘉联店进行调研时，详细问询猪肉、蔬菜、水产品等民生商品及节日热销商 品的供销动态与价格走势，仔细查验商品进货查验记录、信息追溯体系、标签标识规范度、明码标价执 行情况及商场电梯维保档案。王晓强调，经营者需切实履行食品安全与安全生产主体责任，坚决杜绝销 售来源不明、"三无"等问题食品，严格执行明码标价规定，规范特种设备日常管理，确保商品货正源 清、储运规范，以诚信经营营造安全有序的消费环境。 中国质量新闻网讯 2026年元旦将至，为切实保障市民放心消费、安心过节，近日，福建省南平市市场 监管局党组书记、局长王晓带队前往南平市延平区，开展节日市场安全保障专项督导工作，重点检查药 品安全、民生商品供应及价格监管 ...