Group 1 - Quanzhou's foreign trade import and export reached 82.05 billion yuan in the first four months of the year [1][2][3] - The first foreign investment profit reinvestment tax incentive policy in Fujian has been successfully implemented in Jinjiang, allowing Baihong Fiber Technology Co., Ltd. to save 10 million yuan in taxes [2] - The first AEO-certified marine equipment enterprise has settled in Shishi, contributing to the quality improvement of foreign trade [3] Group 2 - The first "mortgage transfer" transaction of second-hand industrial factory buildings has been successfully completed in Quangang District, indicating a successful expansion of the service model from residential to industrial properties [4] - Quanzhou has been included in the "2026 Asia 100 Destinations" and "2026 China 100 Destinations" lists by Ctrip, highlighting its appeal as a leisure travel destination [5][11] - The construction of the Wangong Overseas Chinese Historical and Cultural District in Licheng District is nearing completion, representing a significant cultural project [6]

Core Viewpoint - The article discusses the requirements for general taxpayers in China regarding the prepayment and declaration of value-added tax (VAT) when transferring real estate, highlighting different scenarios based on the acquisition date of the property [1][2][3]. Summary by Sections Prepayment and Declaration Requirements - General taxpayers must prepay VAT to the tax authority at the location of the real estate and declare taxes to the tax authority at the location of the institution [1]. - For properties acquired before April 30, 2016, the tax rate is 5% for simplified tax calculation and 9% for general tax calculation [2]. - For properties acquired after May 1, 2016, the same tax rates apply, with the requirement to deduct the original purchase price or the price at acquisition from the total price and additional costs to determine the taxable amount [3]. Tax Calculation Methods - Non-self-built properties can choose between simplified and general tax calculation methods, with the respective rates of 5% and 9% [2][3]. - Self-built properties also follow the same tax calculation methods and rates as non-self-built properties [3]. Tax Authority Interaction - Taxpayers must interact with the local tax authority for both prepayment and declaration processes, ensuring compliance with the specified tax rates and calculation methods [1][2].

Core Insights - The successful implementation of the "mortgaged transfer" registration business in Tengzhou marks a significant development in the industrial real estate sector, allowing companies to transfer industrial land and factories without repaying bank loans or canceling mortgage registrations [1] Group 1: Business Model - The "mortgaged transfer" model enables enterprises to complete the transfer of industrial properties while retaining existing bank loans, addressing the previous requirement of "repaying before selling" [1] - This model involves a mortgage amount of 30 million yuan, which facilitates asset activation and efficient financing for companies [1] Group 2: Market Impact - The new business model is expected to accelerate the circulation of existing industrial land, providing tangible benefits to all parties involved in the transaction and enhancing overall market vitality [1]