家人们，四川，那简直就是一个集万千宠爱于一身的旅游胜地！它地处中国西南地区，地域辽阔，地形地貌丰富得就像一幅绚丽多彩的画卷。 从壮丽的山川来看，"蜀山之王"贡嘎山巍峨耸立，海拔高达 7556 米，山顶终年积雪不化，在阳光的照耀下闪耀着圣洁的光芒，引得无数登山爱好者为之 折腰。而峨眉山则以其秀丽的自然风光和深厚的佛教文化闻名遐迩，金顶的云海日出更是让人仿佛置身于仙境之中。 再说说那灵动的水，九寨沟就像一颗璀璨的明珠，五彩斑斓的湖水清澈见底，在阳光的折射下呈现出各种绚丽的色彩，宛如大自然精心调配的调色盘。还 有那气势磅礴的都江堰水利工程，两千多年来一直滋润着成都平原，让这里成为了名副其实的"天府之国"。 四川不仅自然风光绝美，人文历史也是源远流长。三星堆遗址出土的青铜面具、青铜神树等文物，造型奇特，工艺精湛，充满了神秘的色彩，仿佛在向人 们诉说着古蜀文明的辉煌。武侯祠则是纪念诸葛亮的专祠，在这里，你可以感受到三国时期那段波澜壮阔的历史。 这么一个充满魅力的地方，谁能不想去游玩一番呢？接下来，我就给大家分享一下我的四川五日自由行攻略。 这次去四川旅游，多亏了琳琳带着我们玩。琳琳那叫一个专业又贴心啊！她就像我们的专属 ...

Group 1 - The core viewpoint of the article highlights the successful initiatives in Qionghai to enhance employment opportunities for graduates and job seekers through various programs and partnerships [2][3][4] - The "Job Future Building Youth" recruitment campaign attracted 63 companies and posted 544 job openings, reaching over 21,000 individuals and engaging 604 job seekers [2] - The "Order Class" training mechanism has proven effective in cultivating skilled talent, allowing students to gain practical experience through real projects, significantly improving their employability [2][3] Group 2 - Qionghai's labor brand development has shown notable results, with local culinary experts like Pang Chunmei training new talent and promoting local cuisine [3] - The establishment of internship bases has created a "capability bridge," enabling students to gain hands-on experience while providing cost-effective hiring solutions for companies [3] - In the first half of the year, Qionghai added 9 new internship bases, with 136 youths participating and a total of 786,100 yuan in internship subsidies distributed [3][4] Group 3 - In the first half of the year, Qionghai achieved 2,788 new urban jobs, completing 53.62% of its annual target, and 2,055 rural labor transfers, reaching 51.38% of its goal [4] - The city has successfully recommended 1,570 individuals for employment and issued 12.88 million yuan in entrepreneurial guarantee loans to stimulate small and micro enterprises [4] - Qionghai plans to enhance its employment service network by deepening the "1+N" public employment service model and creating a 15-minute convenient service circle [4]

Group 1 - The article discusses the tax treatment of labor costs associated with hiring part-time workers in response to increased customer flow during the summer peak travel season [1][2] - It differentiates between two types of relationships: employment relationships and non-employment relationships, which affect how labor costs are taxed [1][2] - For non-employment relationships, where no labor contract is signed, payments are treated as labor remuneration, and companies must withhold personal income tax accordingly [2][3] Group 2 - The article outlines the personal income tax withholding rules, stating that for labor remuneration not exceeding 4000 yuan, a deduction of 800 yuan is allowed before applying a withholding rate of 20%-40% [3] - It specifies that part-time workers can provide written proof of service to apply for invoices, which companies can use as tax deduction evidence [4] - A case study illustrates the tax obligations of a part-time worker hired by a restaurant, detailing the calculation of value-added tax and personal income tax based on the remuneration received [5][8] Group 3 - The article also covers scenarios where an employment relationship exists, specifically when a "part-time labor contract" is signed, which requires compliance with labor laws and the payment of work-related insurance [9][12] - In such cases, the income is treated as salary, and companies must follow cumulative withholding methods for tax calculations [10][11] - A case study is provided to demonstrate the tax treatment of a part-time worker under a formal employment contract, highlighting the necessary documentation for tax deductions [12]

用虾肉做的"荔枝虾球"、源自日照龙王嫁女神话的"食为天海八仙"、拥有孔雀造型的孔雀开屏凤尾虾……8 月14日至17日，"好客山东·美食争霸赛"第三站在济宁市任城区津多里广场开赛。赛场内大厨们各显身手， 赛场外食客们的"逛吃"也热火朝天。"现场有鱼台小龙虾免费吃，味道那叫一个鲜！我还在集市上买了烧鸡 和熏鱼。"游客秦先生说。 来源：济宁文旅 近期，一场场热梗频出、以味会友的美食PK赛正在齐鲁大地掀起前所未有的热潮。"好客山东·美食争霸 赛"自开赛以来，无论是济南站"鱼"跃龙门的"鱼江湖"比拼，还是淄博站"串"山越海的烧烤大战，山东正在 以"美食+比赛+文旅"的融合模式，打造"舌尖上的旅行"消费新场景。据悉，该系列赛事自7月30日至11月设 16轮单项赛，覆盖暑期、中秋、国庆及秋季旅游旺季，"有滋有味有PK"的鲜活赛事接连上演。 "博山豆腐箱是鲁菜代表，我们经过改良，增加了一些海参、海肠、海胆、牛肉、羊肉，让馅料更加丰 富。"在淄博举行的"串"山越海·山东烧烤美食争霸赛上，东道主淄博队带来的一道"开箱取宝（三味豆腐 箱）"引得瞩目。除此之外，金蝉渡海·唐僧肉、广饶卤烤全驴头、赤焰琅琊群英汇、烧烤酥皮海参等各具 地 ...

Core Viewpoint - The "Suzhou Super Night" themed market event successfully attracted around 15,000 visitors over the weekend, showcasing vibrant nightlife in Suzhou through football, music, and food experiences [1][2]. Group 1: Event Highlights - The event featured multiple activities including live football matches, food stalls, and entertainment, creating a lively atmosphere for attendees [1]. - A significant football match between Suzhou and Taizhou drew 32,356 spectators, highlighting the community's enthusiasm for local sports [1]. - The market included over 60 themed booths, offering a variety of local delicacies and products, enhancing the overall experience for visitors [2]. Group 2: Community Engagement - Local businesses, including well-known restaurants and traditional enterprises, participated in the event, providing a platform for brand exposure and product sales [2]. - Attendees received various benefits, such as exclusive ride vouchers and discount coupons, which encouraged participation and engagement [2]. - The event organizers announced plans for the next "Suzhou Super Night" market, scheduled for September 6-7, aiming to continue the momentum of community involvement and entertainment [2].

Core Points - The "Taste of Jiangsu" food festival in Suzhou Industrial Park is a 10-day event featuring over 100 local food vendors, aimed at enhancing the night-time economy and providing a vibrant community experience [1][2] - The festival showcases regional delicacies from Jiangsu, including geographical indication foods, allowing residents to enjoy authentic local flavors conveniently [1] - The event has been held annually since 1998, becoming a summer tradition for local residents and significantly boosting foot traffic in surrounding commercial areas [1] Summary by Sections Event Details - The food festival runs from August 15 to 24 at two centers and from August 28 to 31 at two others, with over 10,000 consumer vouchers distributed [1] - The festival features a diverse range of food options and interactive activities, including live performances and social media engagement [2] Community Impact - The festival not only meets the diverse night-time consumption needs of residents but also provides a platform for small and medium-sized food vendors to showcase their offerings [1] - The integration of cultural and sports elements into the festival enhances community engagement and revitalizes local commerce [2] Economic Significance - The event contributes to the ongoing growth of Suzhou's night-time economy, promoting a new community lifestyle that blends dining, entertainment, and social interaction [2]

Core Viewpoint - Berkshire Hathaway's cash reserves have increased to $344 billion, surpassing the market value of Coca-Cola, indicating a strategic shift in investment focus towards the healthcare sector as Warren Buffett approaches retirement [1][3]. Group 1: Investment Activities - Berkshire Hathaway purchased approximately 5 million shares of UnitedHealth Group, valued at around $1.6 billion as of June 30, reflecting Buffett's belief that the stock was undervalued following a significant price drop [1][2]. - The company reduced its stake in Apple by 7% to 280 million shares, with a market value of $57 billion, having sold over two-thirds of its holdings since the beginning of 2024 [2]. - New positions were disclosed in Lamar Advertising and Allegion, while increasing stakes in Chevron, Constellation Brands, and Domino's Pizza [2][3]. Group 2: Market Reactions - Following the announcement of Buffett's investment in UnitedHealth, the stock price surged over 10% in after-hours trading, demonstrating the market's trust in Buffett's investment decisions [1][2]. Group 3: Financial Performance - Berkshire Hathaway reported a net sale of $3 billion in stocks last quarter, with purchases totaling $3.9 billion and sales reaching $6.9 billion, marking the 11th consecutive quarter as a net seller of stocks [3].

"南阳，一个值得三顾的地方。" 随着这句城市品牌口号的影响力与日俱增，南阳文旅产业迎来高光时刻：上半年，全市接待游客5809.44万人 次，实现旅游综合收入482.31亿元，同比分别增长4.65%和12.71%，由此，南阳文化及相关产业增加值占GDP 比重已达5.3%。 "三顾之城"展现的魅力，已成为南阳连接四海的金字招牌。 南召县五朵山景区云上伴山民宿。南阳市文广旅局供图 今年5月25日，南阳市文旅推介宣传片亮相意大利米兰市，成为2025中国品牌出海·环球行系列活动的亮点；6 月21日，"同饮一渠水京宛一家亲"文旅宣介活动在北京举办，南阳以水源地的责任担当与文旅发展的开放姿 态，向首都人民喊出"回家的呼唤"；8月4日晚，"跟着戏剧游中原"河南文化旅游推广活动走进湖北武汉琴台 大剧院，南阳市作为主办方之一，代表"老家河南"向"知音湖北"发出诚挚邀约…… 文旅是南阳城市品牌的核心。"三顾之城"密集亮相的背后，彰显了这个文旅大市快速推动产业融合高质量发 展的自信，亦是南阳深度融入区域协调化发展、建设现代化省域副中心城市的必由路径。 广邀八方宾朋，以"三顾"之名盛装相待。8月8日，南阳市召开的推动文化繁荣兴盛暨文旅 ...

Core Viewpoint - The night economy is experiencing significant growth, transforming from a single consumption model to a comprehensive consumption ecosystem, which is crucial for driving consumption upgrades, enhancing urban vitality, and promoting economic growth [1][2]. Group 1: Factors Driving Night Economy Growth - Strong policy support and guidance have been instrumental in expanding the night economy into diverse sectors such as night dining, night tourism, night entertainment, night shopping, and night wellness [1]. - Changing consumer attitudes emphasize the importance of cultural and spiritual satisfaction, leading to an upgraded demand for diverse and enriching night-time consumption experiences [1]. - The emergence of new business models is reshaping night-time consumption scenarios, creating numerous job opportunities in areas like night markets, delivery services, and cultural activities [1]. Group 2: Recommendations for Enhancing Night Economy - There is a need to diversify consumption formats, creating a balance between lively and tranquil experiences to inject new vitality into the market [2]. - Cities should prioritize planning and precise positioning to reflect regional characteristics, avoiding uniformity, while enhancing management and public services to address potential issues related to night markets [2]. - Utilizing modern technology to improve consumer experiences is essential, with a focus on creativity, digital empowerment, and service support to elevate the night economy [2]. - Businesses should avoid homogenization by fostering innovation and prioritizing quality to win consumer trust and reputation [2].

Investment Rating - The report maintains a "Buy" rating for the company [1] Core Insights - The company has shown significant improvement in profit margins and plans to accelerate store openings in the second half of the year [7] - The company is positioned as the leading brand in affordable Chinese dining, focusing on providing "healthy home-style dishes" [7] - The company is expected to achieve a compound annual growth rate of 19% in store expansion over the next three years [7] Financial Performance Summary - Total revenue for 2023 is projected at 4,549 million, with a year-on-year growth of 41.58% [1] - Net profit for 2023 is estimated at 532.06 million, reflecting a year-on-year increase of 123.96% [1] - The latest diluted EPS is forecasted to be 0.45 yuan per share for 2023, with a P/E ratio of 21.08 [1] - Revenue is expected to grow to 6,219 million by 2025, with a year-on-year growth of 19.37% [1] - Net profit is projected to reach 709.89 million by 2025, with a year-on-year increase of 22.26% [1] - The company’s net profit margin is expected to improve to 14.1%, up by 3 percentage points [7] Store Expansion and Sales Performance - The company expanded its store count to 672 by the first half of 2025, a year-on-year increase of 8.9% [7] - The average consumer spending per visit decreased by 5.5% to 57.1 yuan, while same-store sales fell by 7.2% due to pressure on offline traffic [7] - The company plans to accelerate store openings to nearly 800 by the end of the year [7] Cost Management and Profitability - The company achieved a gross margin improvement of 2.7 percentage points to 70.5% [7] - Employee costs decreased by 8.2% year-on-year, contributing to a 3.9 percentage point improvement in the cost-to-revenue ratio [7]