Group 1: Office Leasing Market - The overall Grade A office leasing market recorded a positive net absorption of 39,700 square feet in April after a negative absorption in March, with a stable vacancy rate of 13.7% [1] - The demand for office leasing is primarily driven by relocations for office upgrades, with The Payment Cards Group Limited leasing 12,100 square feet in Tsim Sha Tsui [1] - Certain industries, particularly finance, insurance, and education, are actively seeking office space, indicating a rising demand in specific sectors [1] Group 2: Rental Trends - Despite the stable vacancy rate, overall rental prices continued to decline, with a slight monthly decrease of 0.5% in April, marking the 36th consecutive month of rental decline since May 2022 [2] - Central and East Hong Kong recorded minor rental declines of 0.4% and 0.6% respectively, while other major districts also experienced similar decreases [2] Group 3: Residential Market - The overall residential transaction volume increased by 6.1% month-on-month in April, with the secondary market transactions rising to 4,080, indicating a recovery in demand [2] - The primary market transactions decreased to 1,614, but the performance remained strong due to the successful launch of several large projects [2] - A decrease in the one-month HIBOR by 3.36 percentage points to 0.59% as of May 26 is expected to alleviate pressure on mortgage borrowers, potentially boosting the residential market [2]

Core Insights - The automotive rental industry is undergoing a transformation towards "unperceived travel" through self-service models, significantly enhancing user experience and operational efficiency [1][2][4]. User Experience Leap: From "Efficiency Anxiety" to "Unperceived Service" - Self-service car rental processes have drastically reduced the time required for vehicle pickup, with users reporting a shift from waiting times of up to 30 minutes to just seconds [2]. - Transparency in fuel consumption has improved, with digital keys allowing precise measurement of fuel usage down to 0.1 liters, addressing a major source of consumer complaints [4]. Cost Reduction and Efficiency Improvement for Rental Companies - The implementation of digital keys has increased employee efficiency, allowing one staff member to manage 75-100 vehicles compared to the traditional 10-15, resulting in nearly a fivefold increase in productivity [5]. - The use of digital keys has led to significant cost savings in fuel management, with estimated annual savings of over one million yuan for companies managing large fleets [5][10]. Platform Ecosystem Reconstruction: Data-Driven Smart Upgrades - Rental platforms are enhancing their management capabilities through real-time data access, improving user experience by ensuring vehicle availability during peak times [7]. - Digital keys enable cross-city vehicle returns, breaking spatial barriers and allowing users to return vehicles at different locations seamlessly [8]. Global Competition: China's Model of Overtaking - China's self-service rental model, exemplified by Shenzhou Car Rental, has achieved a 100% self-service capability, surpassing international competitors in efficiency and user experience [11]. Digital Keys as a Key Driver of New Productive Forces in the Rental Industry - The technology behind digital keys is maturing, with companies like Good Man Good Car adapting to a wide range of vehicle models, enhancing reliability and stability [13]. - The integration of digital keys into smart connected vehicle standards is promoting industry growth, with new standards being adopted by major automotive manufacturers [14]. Policy Support Favoring Industry Development - The Chinese government is providing financial support for rental companies to adopt digital key technology, particularly in the context of new energy vehicles and smart transportation initiatives [15].

5月 27日，青岛市统计局发布1-4月份全市经济运行情况。今年以来，全市上下坚持稳中求进工作总基 调，锚定"走在前、挑大梁"，统筹存量政策优化与增量政策供给，推进各项政策措施落地显效，全市经 济运行总体稳定，延续向新向好发展态势。 一、工业生产增长较快，装备制造业支撑有力 1-4月份，全市规模以上工业增加值同比增长8.7%。35个大类行业中，22个行业实现增长，增长面为 62.9%。重点优势行业中，铁路、船舶、航空航天和其他运输设备制造业，金属制品业，化学原料和化 学制品制造业，汽车制造业增加值同比分别增长48.5%、17.4%、14.4%、12.1%，合计上拉规模以上工 业增速5.8个百分点。在"两新"政策的带动下，装备制造业增加值同比增长14.2%，上拉规模以上工业增 加值增速7.3个百分点，高于规模以上工业增加值增速5.5个百分点。 二、服务业运行平稳，生产性服务业发展较好 六、民生保障扎实有力，金融市场平稳运行 1-4月份，全市固定资产投资同比增长1.0%。分产业看，第一产业投资同比下降3.0%，第二产业增长 27.8%，第三产业下降10.2%。从投资主体看，民间投资同比增长8.3%，占全市投资比重6 ...

金融资本是支撑高水平科技自立自强的重要力量。科技部、中国人民银行、金融监管总局、中国证监 会、财政部等七部门日前联合印发《加快构建科技金融体制 有力支撑高水平科技自立自强的若干政策 举措》（以下简称《政策举措》）要求，统筹推进创业投资、银行信贷、资本市场、科技保险、债券发 行等政策工具，为科技创新提供全生命周期、全链条的金融服务，引导长期资本、耐心资本和优质资本 进入科技创新领域，加快建设具有中国特色的科技金融体系，形成多元化、多层次、多渠道的科技投入 格局。 "科创+租赁"这一融合趋势也直接体现在业务规模的快速增长上。一组来自中国银行业协会金融租赁专 业委员会的相关数据显示，2023年，金融租赁公司在科技金融领域的新增投放达1452.51亿元，近3年复 合增长率为43.40%；加快数字化转型，全年投入转型资金超10亿元。 相比于商业银行、保险机构、资管机构"大而全"的综合化金融服务布局，融资租赁机构深耕"小而专"的 设备更新场景，创新活力不断迸发。可以看到，在落实科技金融政策部署，探索科创"蓝海"的征程中， 有些机构将助力科技产业补链强链，培育新质生产力视为推动科创租赁的核心战略方向，有些机构找 准"小切口 ...

为推动改革开放、促进经济发展以及区域协同发展，天津自贸区于2015年正式挂牌成立。作为我国北方 首个自贸试验区，天津自贸区依托其独特的区位优势和交通条件，为京津冀一体化和高水平开放提供了 重要支撑。 中国人民银行天津市分行积极发挥金融引领作用，推动天津自贸区在金融开放创新领域取得了一系列突 破性成果。这些成果有效提升了跨境贸易与投融资的便利化水平，为服务京津冀协同发展、助力高水平 对外开放奠定了坚实基础。 十年间，天津自贸区金融改革创新取得了哪些成效？面对当前复杂多变的国内外形势，未来又将有哪些 新作为？近日，《金融时报》记者采访了中国人民银行天津市分行党委书记、行长黄晓龙。 《金融时报》记者：在您看来，金融制度型开放为天津自贸区以及京津冀协同发展带来了哪些独特的发 展定位？ 黄晓龙：建立天津自贸区是党中央、国务院作出的重大决策，是新形势下全面深化改革、扩大开放和加 快推进京津冀协同发展战略的重大举措。自2015年4月21日挂牌以来，天津自贸区围绕服务京津冀协同 发展等重大战略和投资贸易、金融服务等重点领域，推动形成了一大批首创性、引领性制度创新成果， 为全面深化改革和扩大开放探索新途径、积累新经验。 努力将 ...

Group 1 - The core viewpoint emphasizes that the service industry has become a key engine for high-quality regional economic development and stable GDP growth amid a deep adjustment in the global economic landscape and accelerated industrial upgrading [1] - In the first quarter, the revenue of the service industry in Jintan District reached 1.651 billion yuan, a year-on-year increase of 20.2%, while the revenue included in the accounting for the service industry was 1.578 billion yuan, growing by 23.2%, ranking first in Changzhou City [1] - Jintan District has implemented a series of effective measures to promote the development of modern service industries, aiming to integrate advanced manufacturing with modern services and establish a high-end, digital, and integrated modern service system by 2025 [1] Group 2 - To create a collaborative development model of "leading enterprises + service industry ecosystem," Jintan District has organized a salon focused on empowering leading enterprises and servicing the new energy industry chain [2] - Jintan District has developed competitive industrial clusters in power batteries, solar photovoltaics, and intelligent equipment, addressing the "service capability bottleneck" faced during the leap of the new energy industry [2] - The district aims to deepen the integration of industries and services, enhance the industrial ecosystem, and significantly develop productive services to provide stronger and more sustainable support for economic growth [2]

今年以来，苏州深入贯彻落实中央、省决策部署，坚持稳中求进、以进促稳，扎实推进各项政策举措落 细落实，持续扩内需、优结构、提信心。 一季度，苏州服务业实现增加值3450.0亿元，按可比价格计算，同比增长5.4%。全市服务业经济呈现开 局向好、稳中有进态势，重点企业拉动显著，新动能保持较快增长，发展质效稳步提升。 主要指标持续改善 景气指数回升向好 规上服务业营收持续提升。1—2月全市规模以上服务业营业收入1031.8亿元，同比增长11.6%，增速比 去年全年提高3个百分点。主导行业支撑有力，占规上服务业营业收入31.3%的租赁和商务服务营业收 入增长16.8%，拉动规上服务业营业收入增长5.0个百分点。生活性服务业增势较好，居民服务、修理和 其他服务业营业收入增长16.4%，文化、体育和娱乐业营业收入增长24.8%，比去年全年提高9.8个百分 点。 苏州服务业经济的稳健开局，离不开一系列政策红利的持续释放。近年来，苏州深入贯彻落实中央和省 关于促进服务业领域困难行业恢复发展的若干政策，以及推动服务业扩大开放综合试点工作的决策部 署，出台了一系列精准有效的政策措施，为服务业企业纾困解难，激发市场活力。 发布《苏州 ...

Core Points - The article highlights the recent policy changes allowing flexible employment individuals to access housing provident fund loans at lower interest rates, significantly benefiting their housing affordability [1][2] - The initiative aims to address the housing needs of over 200 million flexible employment workers, who have historically been excluded from such benefits [2] - The implementation of direct rent payment from the housing provident fund is a notable innovation, easing the financial burden on new citizens and young people [3] Group 1: Policy Changes and Benefits - The housing provident fund loan interest rate was reduced by 0.25%, resulting in lower monthly payments for borrowers like Mr. You, who now pays 1,833 yuan per month for a 66 million yuan loan at a 2.85% interest rate [1] - Since the pilot program began in August 2021 in cities like Chongqing, 315,000 flexible employment individuals have contributed to the housing provident fund, with 420 million yuan in loans issued, saving over 30 million yuan in interest [2] - The program aims to have over 1 million flexible employment individuals contributing to the housing provident fund by the end of 2024, with around 240,000 using it for housing [2] Group 2: Innovations in Rent Payment - New policies in cities like Beijing allow for direct payment of rent from the housing provident fund, significantly reducing the financial strain on renters [3] - The process for direct rent payment is streamlined, requiring no physical documentation and allowing for automatic payments to landlords [3] - The Ministry of Housing and Urban-Rural Development encourages collaboration between provident fund centers and rental agencies to ensure stable housing sources for contributors [3] Group 3: Service Efficiency Improvements - Efforts to enhance the efficiency of housing provident fund services have led to a reduction in processing times from 35 to 15 working days for loan applications [5] - The integration of various processes into a single service point has minimized the need for multiple visits, improving customer satisfaction [5] - The Ministry has promoted a "one-window" service model, allowing for cross-province processing of high-frequency service items [5]

欢迎扫描下方二维码关注： 许多房产租赁企业和物业公司在经营过程中，往往会涉及收取水电费的业务，一些小伙伴来咨询水电费在税 务上该如何处理。下面，申税小微整理了两种常见情形和相关政策，一起来看看吧~ 情形一 房屋租赁收取水电费 处理方式一：实际用量计算水电费 处理方式二：水电全包 提供房屋租赁的纳税人，出租时采用水电全包的方式，即租金中包含水电费的，按照不动产经营租赁服务开具增值税发 票。 增值税一般纳税人按照9%计算缴纳增值税，如一般纳税人取得房屋的时间是在2016年4月30日之前的，则可按照简易计税 办法依5%的征收率计算缴纳增值税。 增值税小规模纳税人按5%计算缴纳增值税。 提供房屋租赁服务的纳税人，按实际用量结算水电费属于转售应税货物，按照水、电的适用税率或征收率开具增值税发 票。 增值税一般纳税人收取的电费按13%计算缴纳增值税，收取水费按照9%计算缴纳增值税，相应取得的水、电费进项税额 可以抵扣。 增值税小规模纳税人收取的水电费按3%计算缴纳增值税，相应取得的进项不得抵扣。 情形二 物业管理收取水电费 处理方式一：实际用电量计算水电费 提供物业管理服务的纳税人，向服务接受方收取的自来水水费，以扣除其 ...

Group 1 - The article discusses the rising popularity of "west-facing" apartments among young people in urban areas, highlighting their affordability and unique appeal despite traditional negative perceptions [1][4][8] - West-facing apartments receive sunlight in the afternoon, allowing residents to enjoy sunsets after work, which aligns with their schedules [5][20] - Young renters are increasingly prioritizing cost savings over traditional housing preferences, with some finding west-facing units to be significantly cheaper, sometimes by as much as 400,000 yuan [8][11][22] Group 2 - The article notes that the perception of west-facing apartments has shifted, with many young people now viewing them as a viable alternative to more expensive south-facing units [22][23] - Residents of west-facing apartments report improved mental well-being due to increased exposure to sunlight, which is linked to better mood and energy levels [36][37] - The article emphasizes that the quality of living in a home is determined more by individual needs and preferences rather than the direction the apartment faces [33][35]