Group 1 - The industries not applicable for the R&D expense tax deduction policy include tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, entertainment, and other industries as specified by the Ministry of Finance and the State Administration of Taxation [3] - The latest version of the national economic industry classification is GB/4754-2017, which is used to determine the applicability of the policy [3] Group 2 - Activities that cannot be included in R&D activities for tax deduction purposes include routine upgrades of products/services, direct application of research results, technical support provided after commercialization, simple changes to existing products or processes, market research, quality control, and research in social sciences, arts, or humanities [5] - R&D activities are defined as systematic activities aimed at acquiring new scientific and technological knowledge, creatively applying this knowledge, or substantially improving technology, products, services, or processes [5] Group 3 - Companies must adhere to national financial accounting standards for accounting treatment of R&D expenses and maintain auxiliary accounts for R&D projects to accurately collect and account for deductible R&D expenses [7] - Companies should separately account for R&D expenses and operational expenses, ensuring accurate and reasonable allocation of all expenditures [7]

营商环境是经营主体赖以生存发展的根基。近年来，哈市推出银行企业开办帮办代办服务、营业执照全 城通办通取服务、设置营业执照"E站通"24小时服务专区等多项创新举措，助推冰城经营主体开办便利 化水平保持全国前列。数据显示，哈市企业开办时间从过去的11.5天已压缩至目前的38分钟。 同时，哈市启动拓展赠送印章数量和"大礼包"更新换代工作，让企业享受"真金白银"的福利。新版"企 业开办大礼包"采用公文包式设计，由过去的纸袋、纸盒升级为布料公文包，内设证照位、印章位和卡 片位等多个存储仓位，方便携带、更加实用。对新开办企业赠送名称章、财务专用章、法定代表人章、 合同专用章，政府赠送印章的数量由3枚增加到4枚。同时，哈市市场监管局设计制作了惠企政策清单， 编写了概要，扫码即可阅读政策全文，助力企业全面掌握政策，及时申领企业发展奖励和补贴资金。 （来源：黑龙江日报） 转自：黑龙江日报 本报讯（记者刘瑞）日前，哈尔滨市市场监管局公布了去年1月至12月哈尔滨市新设立企业数据，去年 全年哈市新设立企业48477户，其中，有限公司42371户、占新设立企业的87.40%。 按照《国民经济行业分类》，去年1月~12月设立的有限公司数 ...

Core Insights - The "Inclusive Finance - Micro and Small Enterprises Index" indicates a significant decrease in financing costs for micro and small enterprises by Q3 2025, with a continuous increase in funding supply and improved quality of financial services [1][2] Group 1: Financing Trends - By the end of September 2025, the balance of inclusive micro and small loans reached 36.1 trillion yuan, a year-on-year increase of 12.2%, driven by ongoing optimization of systems and innovation in products and services [1] - The financing supply index reached 209.45 points in Q3 2025, reflecting a quarter-on-quarter increase of 2.12%, indicating ample financing supply [1] - Over 70% of micro and small enterprises reported that the financing amounts met their needs, showing high satisfaction with financing [1] Group 2: Cost and Efficiency - The financing price index fell to 65.32 points, a decrease of 4.92% quarter-on-quarter, indicating a stable decline in comprehensive financing costs for inclusive micro and small enterprises [2] - The weighted average interest rate for newly issued loans in September was approximately 3.1%, down about 40 basis points from the same period last year [2] - The financing efficiency index rose to 215.09 points, with nearly 60% of micro and small enterprises able to receive loans in a timely manner, reflecting improved financing efficiency [2] Group 3: Financial Service Quality - The inclusive finance service index showed improvements in both accessibility and quality, with the accessibility index at 203.47 points (up 3.02% quarter-on-quarter) and the quality index at 111.76 points (up 0.31% quarter-on-quarter) [2] - The inclusive finance development index remained stable at 52.48 points, with a slight increase of 0.21% quarter-on-quarter, indicating a positive trend in the development of micro and small enterprises [3] - The business environment for micro and small enterprises continues to improve, with the inclusive finance - micro business index at 57.85 points, reflecting a slight increase of 0.02% quarter-on-quarter [3] Group 4: Sector Analysis - Financing price indices across five major sample industries (wholesale and retail, manufacturing, leasing and business services, construction, and scientific research and technical services) showed declines, indicating the effectiveness of accommodative monetary policies [3] - The accessibility and quality indices for financial services in these sectors also increased, with construction, manufacturing, and scientific research sectors seeing over 2% growth in accessibility [3]

Core Insights - The Ministry of Finance reported that from January to November 2025, the total operating revenue of state-owned and state-controlled enterprises increased by 1.0% year-on-year, while total profits decreased by 3.1% [1][2] Revenue Summary - From January to November, the total operating revenue of state-owned enterprises reached 7,562.576 billion yuan, reflecting a year-on-year growth of 1.0% [1] Profit Summary - The total profit of state-owned enterprises for the same period was 371.945 billion yuan, showing a year-on-year decline of 3.1% [1] Tax Obligations Summary - The tax obligations of state-owned enterprises amounted to 528.03 billion yuan from January to November, which is a year-on-year increase of 0.2% [1] Debt Summary - As of the end of November, the asset-liability ratio of state-owned enterprises stood at 65.2%, which is an increase of 0.3 percentage points year-on-year [2]

Group 1 - The core point of the article is the final verification of China's GDP data for 2024, which shows a total nominal GDP of 13,480.66 billion yuan, a decrease of 10.18 billion yuan from the preliminary estimate, with a year-on-year growth of 5.0% at constant prices, consistent with the preliminary estimate [1][2][4]. Group 2 - The primary industries contributed 91.64 billion yuan with a growth rate of 3.7% [5]. - The secondary industries accounted for 490.305 billion yuan, growing at 6.8% [5]. - The tertiary industries reached 766.125 billion yuan, with a growth rate of 5.1% [5]. - The agricultural sector, including forestry, animal husbandry, and fishery, grew by 4.0% [5]. - The industrial sector, which includes manufacturing, grew by 5.5% [6]. - The construction industry saw a growth of 2.9% [6]. - The wholesale and retail sector grew by 6.5% [6]. - The transportation, warehousing, and postal sector grew by 6.7% [6]. - The accommodation and catering sector grew by 7.0% [6]. - The financial sector grew by 3.7% [6]. - The real estate sector experienced a decline of 2.2% [6]. - The information transmission, software, and IT services sector grew by 11.7% [6]. - The leasing and business services sector grew by 11.1% [6]. - Other industries grew by 3.9% [6].

Core Viewpoint - The final verification of China's GDP for 2024 shows a total nominal GDP of 13,480.66 billion yuan, a decrease of 10.18 billion yuan from the preliminary estimate, with a year-on-year growth rate of 5.0% at constant prices, consistent with the preliminary estimate [1]. Summary by Categories GDP Overview - The final verified nominal GDP for 2024 is 13,480.66 billion yuan, reflecting a reduction of 10.18 billion yuan from the preliminary figure [1]. - The year-on-year growth rate at constant prices is 5.0%, unchanged from the preliminary estimate [1]. Industry Breakdown - **Primary Industry**: - Current value: 91,636 billion yuan - Growth rate: 3.7% - Contribution to GDP: 6.8% [4] - **Secondary Industry**: - Current value: 490,305 billion yuan - Growth rate: 5.0% - Contribution to GDP: 36.4% [4] - **Tertiary Industry**: - Current value: 766,125 billion yuan - Growth rate: 5.1% - Contribution to GDP: 56.8% [4] Specific Sector Performance - **Agriculture, Forestry, Animal Husbandry, and Fishery**: - Current value: 96,976 billion yuan - Growth rate: 4.0% - Contribution to GDP: 7.2% [4] - **Industrial Sector**: - Current value: 404,519 billion yuan - Growth rate: 5.5% - Contribution to GDP: 30.0% [4] - **Manufacturing**: - Current value: 334,881 billion yuan - Growth rate: 5.8% - Contribution to GDP: 24.8% [4] - **Construction**: - Current value: 88,863 billion yuan - Growth rate: 2.9% - Contribution to GDP: 6.6% [4] - **Wholesale and Retail Trade**: - Current value: 139,192 billion yuan - Growth rate: 6.5% - Contribution to GDP: 10.3% [4] - **Transportation, Storage, and Postal Services**: - Current value: 59,045 billion yuan - Growth rate: 6.7% - Contribution to GDP: 4.4% [4] - **Accommodation and Catering**: - Current value: 24,894 billion yuan - Growth rate: 7.0% - Contribution to GDP: 1.8% [4] - **Financial Sector**: - Current value: 96,956 billion yuan - Growth rate: 3.7% - Contribution to GDP: 7.2% [4] - **Real Estate**: - Current value: 84,047 billion yuan - Growth rate: -2.2% - Contribution to GDP: 6.2% [4] - **Information Transmission, Software, and IT Services**: - Current value: 63,958 billion yuan - Growth rate: 11.7% - Contribution to GDP: 4.7% [4] - **Leasing and Business Services**: - Current value: 56,941 billion yuan - Growth rate: 11.1% - Contribution to GDP: 4.2% [4] - **Other Industries**: - Current value: 232,676 billion yuan - Growth rate: 3.9% - Contribution to GDP: 17.3% [4]

Core Insights - The National Bureau of Statistics of China has released the final verification of the GDP for 2024, showing a total nominal GDP of 13,480.66 billion yuan, which is a decrease of 10.18 billion yuan from the preliminary estimate. The GDP growth rate at constant prices is 5.0%, unchanged from the preliminary figure [1][4]. Group 1: Overall GDP Data - The final verified nominal GDP for 2024 is 13,480.66 billion yuan, a reduction of 10.18 billion yuan from the preliminary estimate [1]. - The GDP growth rate at constant prices is 5.0%, consistent with the preliminary calculation [1]. Group 2: Sectoral Breakdown - The primary industry contributed 91,636 billion yuan with a growth rate of 3.7%, accounting for 6.8% of the GDP [2]. - The secondary industry reached 490,305 billion yuan, growing at 5.0%, representing 36.4% of the GDP [2]. - The tertiary industry totaled 766,125 billion yuan, with a growth rate of 5.1%, making up 56.8% of the GDP [2]. - The agricultural sector (including forestry, animal husbandry, and fishery) generated 96,976 billion yuan, growing at 4.0% [2]. - The industrial sector produced 404,519 billion yuan, with a growth rate of 5.5% [2]. - The manufacturing sector accounted for 334,881 billion yuan, growing at 5.8% [2]. - The construction industry reached 88,863 billion yuan, with a growth rate of 2.9% [2]. - The wholesale and retail sector generated 139,192 billion yuan, growing at 6.5% [2]. - The transportation, warehousing, and postal sector produced 59,045 billion yuan, with a growth rate of 6.7% [2]. - The accommodation and catering sector reached 24,894 billion yuan, growing at 7.0% [2]. - The financial sector generated 96,956 billion yuan, with a growth rate of 3.7% [2]. - The real estate sector saw a decline, totaling 84,047 billion yuan with a negative growth rate of 2.2% [2]. - The information transmission, software, and IT services sector grew significantly at 11.7%, totaling 63,958 billion yuan [2]. - The leasing and business services sector reached 56,941 billion yuan, growing at 11.1% [2]. - Other industries contributed 232,676 billion yuan, with a growth rate of 3.9% [2].

Core Insights - The National Bureau of Statistics of China announced the final verification of GDP data for 2024, revealing a total GDP at current prices of 13,480.66 billion yuan, which is a decrease of 10.18 billion yuan from the preliminary estimate [1] - The GDP growth rate at constant prices for 2024 is confirmed at 5.0%, consistent with the preliminary estimate [1] Industry Breakdown - The first industry (agriculture, forestry, animal husbandry, and fishery) contributed 91.636 billion yuan with a growth rate of 3.7%, accounting for 6.8% of GDP [3] - The second industry (including manufacturing and construction) totaled 490.305 billion yuan, growing at 5.0%, representing 36.4% of GDP [3] - The third industry (services) reached 766.125 billion yuan, with a growth rate of 5.1%, making up 56.8% of GDP [3] - Notable sectors include: - Manufacturing at 334.881 billion yuan with a growth rate of 5.8% [3] - Information transmission, software, and IT services at 63.958 billion yuan, growing at 11.7% [3] - Real estate sector showing a decline at -2.2% with a total of 84.047 billion yuan [3]

Core Points - The final verified GDP for 2024 is 13,480.66 billion yuan, which is a decrease of 10.18 billion yuan compared to the preliminary estimate, while the year-on-year growth rate at constant prices remains at 5.0% [1][4]. Group 1: GDP Overview - The GDP at current prices for 2024 is 1,348,066 million yuan, reflecting a reduction from the preliminary figure [1][4]. - The GDP growth rate at constant prices is confirmed at 5.0%, consistent with the preliminary estimate [1][4]. Group 2: Sector Contributions - The primary industry contributed 91,636 million yuan with a growth rate of 3.7%, accounting for 6.8% of GDP [4]. - The secondary industry, including manufacturing, contributed 490,305 million yuan with a growth rate of 5.0%, representing 36.4% of GDP [4]. - The tertiary industry showed the highest growth rate at 5.1%, contributing 766,125 million yuan, which is 56.8% of GDP [4]. Group 3: Industry-Specific Data - The manufacturing sector grew by 5.8%, contributing 334,881 million yuan [4]. - The construction industry experienced a slower growth rate of 2.9%, contributing 88,863 million yuan [4]. - The information transmission, software, and IT services sector had a significant growth rate of 11.7%, contributing 63,958 million yuan [4]. - The real estate sector faced a decline of 2.2%, contributing 84,047 million yuan [4].

Policy Overview - The Chongqing Human Resources and Social Security Bureau has issued a notification to accelerate the implementation of expanded social insurance subsidy and one-time employment expansion subsidy policies, providing a 25% subsidy on individual social insurance contributions to encourage enterprises to expand employment [2][3] Subsidy Details - The subsidy is targeted at small and medium-sized enterprises in key industries that sign labor contracts for over one year and have made new or continued contributions to basic pension, medical, and unemployment insurance in 2025 [2] - Key industries include manufacturing, information transmission/software and IT services, wholesale and retail, accommodation and catering, leasing and business services, and other services [2] - Key groups eligible for the subsidy include 2025 college graduates, unemployed graduates from 2023 and 2024, individuals registered as unemployed for over six months in 2025, and those monitored for poverty prevention [2] Subsidy Amount - Eligible individuals can receive a monthly subsidy ranging from 115.6 yuan to 577.9 yuan based on their social insurance contribution amounts [2] Application Process - The application deadline for the subsidy is December 31, 2025, with the subsidy period lasting for one year, starting from the month the enterprise makes actual social insurance contributions for the key groups [4] - The subsidy will be disbursed monthly, with the latest payment expected by the end of 2026 [4] Implementation Measures - Chongqing is utilizing big data to establish a dynamic screening mechanism to identify key industries and groups, facilitating a "direct subsidy and quick processing" approach [3] - The policy includes a "one-time certification, subsequent exemption from reporting" system, where enterprises only need to confirm information once, and the system will automatically generate subsidy lists based on monthly insurance data [3] - Local districts are tasked with accurately identifying key groups and ensuring timely insurance contributions and subsidy applications by eligible employees [3][5]