Company Overview - Nantong Shunchuang Agriculture Co., Ltd. has been established with a registered capital of 5 million RMB [1] - The legal representative of the company is Huang Haitao [1] - The company is jointly owned by Shanghai Shuntian Chuangyi Intelligent Agriculture Co., Ltd. (51% stake) and Jiangsu Hairui Chuang Biotechnology Co., Ltd. (49% stake) [1] Business Scope - The company’s business activities include agricultural machinery services, crop cultivation services, and agricultural scientific research and experimental development [1] - It also engages in the sale of agricultural products, including fresh vegetables, fruits, and aquatic products [1] - Additional services include agricultural production management, technology services, and intelligent agricultural management [1] Industry Classification - The company operates within the agriculture, forestry, animal husbandry, and fishery sectors, specifically focusing on professional and auxiliary agricultural activities [1] - The registered address is located in the Jiangsu Province, specifically in the Tongzhou Bay Jianghai Linked Development Demonstration Zone [1] - The company is classified as a limited liability company with an indefinite business duration [1]

Core Viewpoint - The article provides guidance on common tax-related questions for businesses, particularly focusing on corporate income tax filing and deductions for research and development expenses. Group 1: Corporate Income Tax Filing - Taxpayers must complete the corporate income tax reconciliation for the year 2024 between January 1 and May 31, 2025 [1] - The State Administration of Taxation has revised the corporate income tax annual declaration form, indicating that losses should be filled in with a "−" sign [7] Group 2: Research and Development Expenses - Electronic cigarette manufacturing companies are classified under the tobacco manufacturing industry and are not eligible for the R&D expense deduction policy [2][3] - Expenses incurred from creative design activities aimed at innovative products can be deducted as R&D expenses, provided they meet specific criteria [4] - Companies must differentiate between R&D activities and creative design activities to avoid double benefits from the R&D expense deduction [5] Group 3: Asset Impairment Losses - The amounts reported for "asset impairment losses" in the main declaration form and the tax adjustment project table must match, except for financial enterprises [6] Group 4: Tax Exemptions for Agriculture - Income from agricultural, forestry, animal husbandry, and fishery projects can be exempted or reduced from corporate income tax, and specific reporting requirements must be followed [8] Group 5: Tax Treatment of Financial Funds - Fiscal funds that qualify as non-taxable income must be included in taxable income after five years if not spent or returned [17] Group 6: Equipment Deduction Policy - New equipment and tools purchased by companies can be fully deducted in the current period if their unit value does not exceed 5 million yuan, without considering the estimated net residual value [18] Group 7: Dividend Income from Partnerships - Dividend income from partnerships and foreign enterprises does not qualify for tax exemption under the corporate income tax law [19][26]

Group 1 - The average annual salary for urban non-private sector employees in 2024 is 124,110 yuan, reflecting a nominal growth of 2.8% and a comparable growth of 2.6% [4] - The average annual salary for urban private sector employees is 69,476 yuan, with a nominal growth of 1.7% and a comparable growth of 4.0% [4] - The average annual salary for employees in large-scale enterprises is 102,452 yuan, showing a nominal growth of 4.4% and a comparable growth of 4.2% [4] Group 2 - The highest average salary levels in urban non-private and private sectors are found in the information transmission, software and information technology services, financial services, and scientific research and technical services industries [5] - The lowest average salary levels are concentrated in agriculture, forestry, animal husbandry, fishery, accommodation and catering, water conservancy, environmental and public facilities management, and other service industries [5] Group 3 - The data indicates a trend of narrowing wage disparities across different industries, regions, and job positions [6][10] - The stability in wage levels across industries suggests a correlation with the overall stabilization of the macroeconomic environment [8] - The information transmission and software services industry has maintained the highest average salary for several years, attributed to the growth of the digital economy [8][10]

Economic Overview - In 2024, China's economy is operating steadily with an increase in urban employment and stable growth in average annual wages for urban employees [1][2] - The average annual wage for urban non-private units is 124,110 yuan, while for private units it is 69,476 yuan [1][2] Wage Growth - The average annual wage for urban non-private units increased by 2.8% nominally and 2.6% in comparable terms, while private units saw a nominal increase of 1.7% and a comparable increase of 4.0% [2] - The average wage for large-scale enterprises rose by 4.4% nominally and 4.2% in comparable terms [2] Sector Analysis - The highest average annual wages are found in the information transmission, software, and IT services industry (238,966 yuan), followed by the financial industry (201,883 yuan) and scientific research and technical services (175,425 yuan) [3] - Sectors with the lowest average wages include agriculture, forestry, animal husbandry, and fishery (67,475 yuan), accommodation and catering (60,240 yuan), and water conservancy, environment, and public facilities management (68,315 yuan) [4] Detailed Wage Data - The average annual wages for various sectors in 2024 include: - Agriculture, forestry, animal husbandry, and fishery: 67,475 yuan - Mining: 140,706 yuan - Manufacturing: 107,987 yuan - Information transmission, software, and IT services: 238,966 yuan - Financial industry: 201,883 yuan [5][6] Employment Disparities - In large-scale enterprises, the average annual wage is 102,452 yuan, with management positions earning 203,014 yuan and professional technical personnel earning 148,046 yuan [7][9] - The wage gap between the highest and lowest paid positions in large-scale enterprises has narrowed to a ratio of 2.62 [7]

Group 1 - The average annual salary for urban non-private sector employees in China is 124,110 yuan, with a nominal increase of 2.8% and a comparable increase of 2.6% in 2024 [3] - The average annual salary for urban private sector employees is 69,476 yuan, with a nominal increase of 1.7% and a comparable increase of 4.0% [3] - The average annual salary for employees in large-scale enterprises is 102,452 yuan, with a nominal increase of 4.4% and a comparable increase of 4.2% [3] Group 2 - The top three industries for average annual salary in urban non-private and private sectors are information transmission, software and IT services, finance, and scientific research and technical services [4] - Industries with the lowest average annual salaries are primarily in agriculture, forestry, animal husbandry, fishery, accommodation and catering, and public services [4] - The ranking of average salaries in 19 industry categories remains stable, with some fluctuations in specific sectors [4] Group 3 - In large-scale enterprises, the average annual salary for middle and senior management is 203,014 yuan, while for professional technical personnel it is 148,046 yuan [5] - The ratio of the highest to lowest average salaries among five job categories is 2.62, which has decreased by 0.02 from the previous year [5] - The average salary disparity among job categories has narrowed, particularly in the electricity, heat, gas, and water supply industries [5]

2024年全国城镇非私营单位和私营单位就业人员年平均工资分别为124110元和69476元；规模以上企业 就业人员年平均工资为102452元，其中，中层及以上管理人员203014元，专业技术人员148046元，办事 人员和有关人员93189元，社会生产服务和生活服务人员77584元，生产制造及有关人员78561元。 单位：元，% | 单位：元，% | | --- | | 行 业 | 2024年 | 2023年 | 名义增长率 | | --- | --- | --- | --- | | 合 计 | 124110 | 120698 | 2.8 | | 农、林、牧、渔业 | 67475 | 62952 | 7.2 | | 采矿业 | 140706 | 135025 | 4.2 | | 制造业 | 107987 | 103932 | 3.9 | | 电力、热力、燃气及水生产和供应业 | 150285 | 143594 | 4.7 | | 建筑业 | 89519 | 85804 | 4.3 | | 批发和零售业 | 129658 | 124362 | 4.3 | | 交通运输、仓储和邮政业 | 127889 | 122 ...

Company Overview - Zhongnong Wisdom Technology (Jinan) Co., Ltd. has been established with a registered capital of 10 million RMB, fully owned by Zhongnong Urban and Rural Development (Shandong) Agricultural Co., Ltd. [1] - The legal representative of the new company is Dong Baobing [1]. Shareholding Structure - The sole shareholder, Zhongnong Urban and Rural Development (Shandong) Agricultural Co., Ltd., holds 100% of the shares [2]. Business Scope - The business activities of Zhongnong Wisdom Technology include information system integration services, smart agricultural management, agricultural production management services, agricultural scientific research and experimental development, and various agricultural support activities [2]. - Additional services include primary agricultural product acquisition, pest control services, technology services, and tourism project planning and consulting [2].

天眼查App显示，近日，中佳御禾（西安）农业发展有限公司成立，法定代表人为陶杰，注册资本2700 万人民币，由中佳农本（陕西）农业发展有限公司全资持股。 序号股东名称持股比例1中佳农本（陕西）农业发展有限公司100% 企业名称中佳御禾（西安）农业发展有限公司法定代表人陶杰注册资本2700万人民币国标行业农、林、 牧、渔业>农、林、牧、渔专业及辅助性活动>农业专业及辅助性活动地址陕西省西安市高新区高新路8 号丽华科技大厦20楼2010室E238号企业类型有限责任公司（非自然人投资或控股的法人独资）营业期 限2025-5-13至无固定期限登记机关西安市市场监督管理局高新区分局 经营范围含城乡市容管理；农副产品销售；技术服务、技术开发、技术咨询、技术交流、技术转让、技 术推广；土壤污染治理与修复服务；与农业生产经营有关的技术、信息、设施建设运营等服务；地质灾 害治理服务；土地整治服务；规划设计管理；对外承包工程；土石方工程施工；园林绿化工程施工；国 内贸易代理；物联网应用服务；工业互联网数据服务；信息咨询服务（不含许可类信息咨询服务）；市 场营销策划；企业管理咨询；资源循环利用服务技术咨询；园区管理服务；食用农产品 ...

经营范围含许可项目：主要农作物种子生产；农作物种子经营；农作物种子进出口（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，具体经营项目以审批结果为准）农业科学研究和试验发展； 智能农业管理；供应链管理服务；农产品的生产、销售、加工、运输、贮藏及其他相关服务；农作物病 虫害防治服务；土壤污染治理与修复服务；谷物种植；中草药种植；初级农产品收购；农业生产资料的 购买、使用；智能机器人的研发；技术服务、技术开发、技术咨询、技术交流、技术转让、技术推广； 与农业生产经营有关的技术、信息、设施建设运营等服务；以自有资金从事投资活动（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） 企业名称江苏和通现代农业有限公司法定代表人段凯炜注册资本1000万人民币国标行业农、林、牧、渔 业>农、林、牧、渔专业及辅助性活动>农业专业及辅助性活动地址江苏省南京市江北新区星火路19号 14-1幢7层708-1室企业类型有限责任公司(自然人投资或控股)营业期限2025-5-13至无固定期限登记机关 南京江北新区管理委员会行政审批局 天眼查App显示，近日，江苏和通现代农业有限公司成立，法定代表人为段凯炜，注册资本1000 ...

天眼查App显示，近日，厦门连乡源农业发展有限公司成立，法定代表人为张良椿，注册资本1000万人 民币，由福建连丰供应链有限公司全资持股。 序号股东名称持股比例1福建连丰供应链有限公司100% 经营范围含农业科学研究和试验发展；农业专业及辅助性活动；智能农业管理；食用农产品初加工；初 级农产品收购；食用农产品零售；农副产品销售；谷物销售；豆及薯类销售；食用农产品批发；化肥销 售；中草药种植；中草药收购；食用菌种植；技术推广服务；国内贸易代理；办公设备租赁服务；技术 服务、技术开发、技术咨询、技术交流、技术转让、技术推广；日用品批发；办公设备销售；五金产品 批发；日用家电零售；发电机及发电机组销售；机械电气设备销售；针纺织品及原料销售；建筑材料销 售；非金属矿及制品销售；金属材料销售；金属矿石销售；高性能有色金属及合金材料销售；高品质特 种钢铁材料销售；通讯设备销售；网络设备销售；计算机软硬件及辅助设备批发；橡胶制品销售；非居 住房地产租赁；珠宝首饰批发；租赁服务（不含许可类租赁服务）；化工产品销售（不含许可类化工产 品）；再生资源销售；普通货物仓储服务（不含危险化学品等需许可审批的项目）；食品销售（仅销售 预 ...