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]

天眼查App显示，近日，成都市倍财建材有限公司成立，法定代表人为汤玉，注册资本50万人民币，经 营范围为一般项目：建筑材料销售；建筑装饰材料销售；轻质建筑材料销售；水泥制品销售；石棉水泥 制品销售；砼结构构件销售；软木制品销售；日用木制品销售；家具销售；五金产品零售；五金产品批 发；新材料技术研发；新材料技术推广服务；技术服务、技术开发、技术咨询、技术交流、技术转让、 技术推广；装卸搬运；金属结构销售；金属制品销售；建筑用钢筋产品销售；金属链条及其他金属制品 销售；劳务服务（不含劳务派遣）。（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） 许可项目：住宅室内装饰装修；建筑劳务分包；施工专业作业；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，具体经营项目以相关部门批准文件或许可证件 为准）。 ...

Group 1 - A new company named Lijiang Yulong Jiangtai Trading Co., Ltd. has been established with a registered capital of 500,000 RMB [1] - The legal representative of the company is Lin Chun [1] - The business scope includes sales of cement products, construction materials, hardware products, and various other construction-related items [1] Group 2 - The company is authorized to operate independently within the scope of its business license, except for projects that require approval [1]

Core Insights - A new individual business named Wangxin Building Materials Operating Department has been established in Jiangyang District, Luzhou City, with a registered capital of 50,000 RMB [1] Company Overview - The legal representative of the newly established business is Lai Zhenfen [1] - The business scope includes sales of various metal materials, construction steel products, metal products, high-quality special steel materials, metal structures, artificial boards, building materials, decorative materials, hardware products (both retail and wholesale), metal chains, and other metal products, as well as non-metallic minerals and products [1]