Core Insights - A new company, Xiushui Guojin Agriculture Co., Ltd., has been established with a registered capital of 50 million RMB [1] - The company is wholly owned by Xiushui Fengning Construction Co., Ltd. [1] - The business scope includes various agricultural activities such as seed production, livestock management, aquaculture, and agricultural machinery leasing [1] Company Overview - Company Name: Xiushui Guojin Agriculture Co., Ltd. [1] - Legal Representative: Chen Dong [1] - Registered Capital: 50 million RMB [1] - Business Type: Limited liability company (non-natural person investment or holding) [1] - Registration Authority: Xiushui Market Supervision Administration [1] Business Scope - The company’s operations include licensed projects such as forestry seed production, grass seed production, timber harvesting, and aquaculture [1] - Additional services include agricultural management, technology services, and various forms of agricultural production and processing [1] - The company is located in Xiushui County, Jiangxi Province, China [1]

Group 1 - A new company, Hengyi (Shandong) Agricultural Development Co., Ltd., has been established with a registered capital of 50 million RMB [1] - The legal representative of the company is Shi Hongchen, and it is wholly owned by Huanyu Times (Shandong) Investment Holding Co., Ltd. [1] - The company operates in the agricultural sector, specifically in professional and auxiliary agricultural activities [2] Group 2 - Huanyu Times (Shandong) Investment Holding Co., Ltd. holds 100% of the shares in Hengyi Agricultural Development [2] - The business scope of Huanyu includes smart agricultural management, investment activities, enterprise management, and various technical services [2] - The company is located in the North Lake Provincial Tourism Resort area of Jining, Shandong Province [2]

Company Overview - Jiangxi Sanbang Smart Agriculture Technology Co., Ltd. has been established with a registered capital of 2 million RMB [1] - The legal representative is Chen Shixian, and the company is wholly owned by Jiangxi Sanbang Zhuming Agricultural Technology Co., Ltd. [1] Business Scope - The company’s business includes the wholesale and retail of pesticides, internet sales of food, road cargo transportation (network freight), and urban delivery services [1] - Additional services include crop cultivation, agricultural machinery services, fertilizer sales, agricultural film sales, and primary processing of edible agricultural products [1] - The company is also involved in the wholesale and retail of edible agricultural products, daily necessities sales, supply chain management services, and ordinary goods warehousing services [1] Regulatory Compliance - The company is required to obtain relevant approvals for certain activities, and it can only operate within the validity period of these approvals [1] - The business activities are subject to the regulations set by the relevant authorities, and specific projects may require licenses [1] Industry Classification - The company falls under the national standard industry classification of agriculture, forestry, animal husbandry, and fishery, specifically in professional and auxiliary agricultural activities [1]

Core Viewpoint - Tianjin Ruihe Tiansheng Trading Development Co., Ltd. has been established with a registered capital of 395 million RMB, fully owned by Tianjin Jizhou New Town Construction Investment Co., Ltd. [1] Company Summary - Company Name: Tianjin Ruihe Tiansheng Trading Development Co., Ltd. [1] - Legal Representative: Wei Shiyu [1] - Registered Capital: 395 million RMB [1] - Shareholder: Tianjin Jizhou New Town Construction Investment Co., Ltd. holds 100% [1] - Company Type: Limited Liability Company (Sole Proprietorship) [1] - Business Address: Room 303, No. 1-20, Xianglin Road, Zhouhewan Town, Jizhou District, Tianjin [1] - Business Duration: Until June 17, 2025, with no fixed term [1] - Registration Authority: Tianjin Jizhou District Market Supervision Administration [1] Industry Summary - Business Scope includes wholesale of edible agricultural products, technical services, urban greening management, and various types of agricultural planting such as fruits, vegetables, and medicinal herbs [1] - The company is involved in both retail and wholesale of agricultural products, as well as forestry management and pest control services [1] - The company is classified under the national standard industry of agriculture, forestry, animal husbandry, and fishery, specifically focusing on professional and auxiliary activities in agriculture [1]

经营范围含农业科学研究和试验发展；以自有资金从事投资活动；农业机械服务；农业专业及辅助性活 动；农业生产托管服务；谷物种植；谷物销售；豆类种植；蔬菜种植；薯类种植；豆及薯类销售；食用 农产品批发；食用农产品初加工；初级农产品收购；非食用农产品初加工；牲畜销售；农副产品销售； 畜牧专业及辅助性活动；水产品零售；水产品批发；园艺产品销售；供应链管理服务；会议及展览服 务；休闲观光活动；经营民宿；销售代理；旅游开发项目策划咨询；露营地服务；体验式拓展活动及策 划；土石方工程施工；园林绿化工程施工；水污染治理；市政设施管理；城市绿化管理；环境卫生公共 设施安装服务；建筑物清洁服务；土地整治服务；工程管理服务；环境卫生管理（不含环境质量监测， 污染源检查，城市生活垃圾、建筑垃圾、餐厨垃圾的处置服务）；农村生活垃圾经营性服务；专业保 洁、清洗、消毒服务；住宅水电安装维护服务；防洪除涝设施管理；租赁服务（不含许可类租赁服 务）；非居住房地产租赁；土地使用权租赁；住房租赁；集贸市场管理服务；广告制作；广告设计、代 理；停车场服务；电动汽车充电基础设施运营；家具销售；日用百货销售；化肥销售；互联网销售（除 销售需要许可的商品） ...

Group 1 - The establishment of Wanyuan Dingfeng Agricultural Technology Development Co., Ltd. with a registered capital of 30 million RMB [1] - The legal representative of the company is Tian Wanxin [1] - Shareholding structure includes Sichuan Shanrong Wanmu Wood Industry Co., Ltd. (45%), Zhongtaihe (Hainan) Biotechnology Co., Ltd. (25%), Sichuan Dazhou Shanrong Wanmu Forestry Development Co., Ltd. (15%), and Tian Guoshan (15%) [1] Group 2 - The company's business scope includes the cultivation of traditional Chinese medicine, initial processing of edible agricultural products, and sales of forestry products [1] - The company is classified under the national standard industry of agriculture, forestry, animal husbandry, and fishery, specifically in forestry management and maintenance [1] - The company is registered in Wanyuan City, Dazhou, Sichuan Province, with an operational period until June 5, 2025, and no fixed term thereafter [1]

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]