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 - 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 - 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 - 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]

Core Insights - Chengdu Beicai Building Materials Co., Ltd. has been established with a registered capital of 500,000 RMB [1] - The company is engaged in a wide range of activities including sales of building materials, construction decoration materials, and new material technology research and promotion [1] Company Overview - The legal representative of the company is Tang Yu [1] - The business scope includes general projects such as sales of lightweight building materials, cement products, and furniture [1] - The company also offers technical services, development, consulting, and technology transfer related to new materials [1] Licensing and Regulatory Compliance - The company is involved in licensed projects including residential interior decoration, construction labor subcontracting, and engineering design [1] - Activities requiring approval must be conducted in accordance with relevant departmental approvals and permits [1]

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]

Core Insights - A new individual business named Changsha County Beishan Town Guanghui Tengda Building Materials Sales Operating Department has been established, with a registered capital of 100,000 RMB [1] - The business is represented by Liu Jiguang and is involved in the sales of various construction materials, including ecological environment materials, building blocks, and steel products [1] Company Overview - The registered capital of the company is 100,000 RMB [1] - The business activities include sales of ecological environment materials, building blocks, construction materials, lime and gypsum, bricks and tiles, building steel products, concrete structural components, asbestos cement products, and decorative building materials [1] - The company operates under the principle of conducting business activities independently with its business license, except for projects that require approval [1]

Core Insights - Hunan Chaohong Building Materials Co., Ltd. has been established with a registered capital of 2 million RMB [1] - The company is engaged in a wide range of activities including the sale of building materials, coatings, and cement products [1] Company Overview - The legal representative of the company is Liu Kaiyun [1] - The business scope includes general projects such as sales of non-metallic minerals, concrete structural components, and high-performance fibers [1] - The company also focuses on new material technology research and promotion services [1] Industry Activities - The company is involved in the rental of construction machinery and equipment [1] - It sells various specialized materials including metal-based composite materials and glass fiber reinforced plastic products [1] - The operations are conducted in compliance with legal regulations, focusing on activities that are not prohibited or restricted by law [1]