Core Viewpoint - Recently, a new individual business named Dongchang Rongshuo Building Materials Store was established, indicating growth in the building materials sector in the region [1] Company Summary - The legal representative of the newly established store is Fu Kaifeng [1] - The registered capital of the business is 50,000 RMB [1] Industry Summary - The business scope includes a wide range of activities such as sales of building materials, lightweight building materials, sealing fillers, decorative materials, and various construction-related products [1] - Specific products listed for sale include metal structures, enamel products, coatings (excluding hazardous chemicals), insulation and soundproofing materials, hardware products, fiberglass reinforced plastic products, and more [1] - The store is also involved in the wholesale of hardware products and sales of construction ceramics, lime, gypsum, and cement products [1]

Core Viewpoint - Shanghai Kexinsheng Building Materials Co., Ltd. has been established with a registered capital of 100,000 RMB, indicating a new player in the building materials industry [1] Company Overview - The legal representative of the company is Pan Lizhi, suggesting a centralized leadership structure [1] - The company’s business scope includes a wide range of products such as building materials, decorative materials, flooring, ceramics, and various sales of electrical and metal products [1] Business Activities - The company is involved in the sale of general building materials, including lightweight building materials, doors and windows, lime and gypsum, and waterproofing materials [1] - It also offers services in information technology consulting, technical services, and various sales related to home appliances, furniture, and sports equipment [1] - Additional activities include garden greening engineering construction, engineering management services, and household services [1]

Core Insights - Recently, Foshan Ruixing Tai Building Materials Co., Ltd. was established with a registered capital of 500,000 RMB [1] - The company operates in various sectors including sales of construction materials, sanitary ware, lighting fixtures, and household appliances [1] Company Overview - The registered capital of the company is 500,000 RMB [1] - The business scope includes general projects such as sales of building materials, sanitary ceramics, doors and windows, and furniture [1] - The company is also involved in the wholesale and retail of hardware products, electronic products, and daily necessities [1] Industry Implications - The establishment of the company indicates growth in the building materials and home improvement sectors [1] - The diverse range of products offered suggests a strategic positioning to capture various market segments within the construction and home goods industries [1]

Core Viewpoint - A new individual business named Chengxing Building Materials has been established in the Zengdu District of Suizhou City, with a registered capital of 50,000 RMB, focusing on the sale of construction materials and related products [1] Company Summary - The legal representative of the newly established business is Tong Xudong [1] - The business scope includes general projects such as sales of building materials, construction decoration materials, retail and wholesale of hardware products, and sales of non-metallic minerals and products [1] - The business is also authorized to engage in road cargo transportation (excluding hazardous goods) as a licensed project [1] Industry Summary - The establishment of this business reflects ongoing activity in the construction materials sector, indicating potential growth opportunities in building materials sales and related services [1] - The business operates under the premise of self-regulation, adhering to legal and regulatory requirements for non-prohibited or restricted projects [1]

Company Overview - Wuhu Yuqing Building Materials Sales Co., Ltd. has been recently established with a registered capital of 200,000 RMB [1] - The legal representative of the company is Liu Yuqing [1] Business Scope - The company is engaged in the sale of various building materials, including non-metallic minerals and products, lightweight building materials, electrical wires and cables, and recycled resources [1] - Additional activities include the sale of construction steel products, cement products, lime and gypsum, as well as retail of hardware products, excluding licensed businesses [1]

Core Insights - A new company, Wuxi Xiaoying Building Materials Co., Ltd., has been established with a registered capital of 1 million RMB [1] - The legal representative of the company is Yang Dongshan [1] Business Scope - The company is involved in construction engineering contracting, which requires approval from relevant authorities before commencing operations [1] - General business activities include: - Sales of building materials - Wholesale of hardware products - Sales of flooring and concrete structural components - Sales of railway transport infrastructure equipment - Sales of coatings (excluding hazardous chemicals) - Sales of engineering plastics and synthetic resins - Sales of waterproof building materials - Sales of cork products - Sales of paper products - Sales of lightweight building materials (operating independently with a business license, excluding projects requiring approval) [1]

Core Viewpoint - A new individual business named Haimen District Haoyouze Building Materials Operating Department has been established, focusing on various construction material sales [1] Company Summary - The legal representative of the newly established business is Qian Guozhong [1] - The registered capital of the business is 10,000 RMB [1] - The business operates in the general project category, which includes sales of building materials, masonry blocks, refractory materials, lime and gypsum, steel products for construction, bricks and tiles, decorative materials, lightweight building materials, and waterproofing materials [1]

Core Viewpoint - Recently, Xuzhou Baowei Building Materials Co., Ltd. was established with a registered capital of 66,000 RMB, indicating a new player in the building materials industry [1] Company Summary - The legal representative of Xuzhou Baowei Building Materials Co., Ltd. is Li Wei [1] - The company has a broad business scope that includes sales of various building materials such as construction materials, decorative materials, synthetic materials, lightweight building materials, and concrete structural components [1] - The company also engages in the sale of non-metallic minerals and products, as well as hardware products, both wholesale and retail [1]

Core Viewpoint - The article addresses the confusion among taxpayers regarding the accurate filling of the VAT tax declaration form when issuing both special and ordinary VAT invoices in the same month. It provides a detailed example to clarify the process for general taxpayers [12][13]. Group 1: VAT Invoices - Special VAT invoices are designed and printed under the supervision of the State Administration of Taxation and have a deduction function, serving as an important certificate for general VAT taxpayers to deduct VAT [12]. - Ordinary VAT invoices are issued during the sale of goods or provision of services and generally cannot be used for input tax deductions, except for special provisions [12]. Group 2: Example Analysis - A construction material sales company, as a general taxpayer, had a total sales revenue of 660,000 yuan (excluding tax) in May 2025, with 460,000 yuan from special VAT invoices and 200,000 yuan from ordinary VAT invoices [13][14]. - The output tax for the special VAT invoice sales is calculated as 460,000 × 13% = 59,800 yuan, while for the ordinary VAT invoice sales, it is 200,000 × 13% = 26,000 yuan [17]. Group 3: Filling the VAT Declaration Form - The VAT declaration form should reflect the sales amounts and corresponding output tax for both special and ordinary invoices, ensuring accurate reporting of the total sales and tax liabilities [18][19]. - The example illustrates how to fill out the VAT declaration form, specifying the sales amounts and output tax for both types of invoices under the applicable tax rates [18][19].

Core Viewpoint - Recently, Meishan Shupengcheng Building Materials Sales Co., Ltd. was established with a registered capital of 100,000 RMB, indicating a new player in the building materials industry [1] Company Summary - The legal representative of the newly established company is Chen Lihua [1] - The company’s business scope includes a wide range of sales activities related to building materials, such as construction materials, decorative materials, steel products, and various metal products [1] - Additional offerings include retail of hardware products, cement products, wood, artificial boards, lightweight building materials, sealing components, daily glass products, technical glass products, and rental of construction machinery and equipment [1] Industry Summary - The establishment of this company reflects ongoing activity and potential growth in the building materials sector, which encompasses various product categories and services [1] - The diverse range of products and services offered by the company suggests a comprehensive approach to meeting market demands in construction and building [1]