欢迎扫描下方二维码关注： 小穗,我感觉有些税目业务 范围比较相近,适用增值税 税率有时容易混淆、分不 清,你可以讲讲吗? 没问题,今天整理了增值税税 率常见的易错点,快来看看 n i × 易帶点一 装修服务、维护保养、植物养护是同 神服务,均属于建筑服务。 7 江西解 物业服务企业为业主提供的装修服 务,按照"建筑服务"缴纳增值税。适用 增值税税率9%。 纳税人对安装运行后的电梯提供的维 护保养服务,按照"其他现代服务"缴纳 增值税。适用增值税税率6%。 ● 纳税人提供植物养护服务,按照"其 他生活服务"缴纳增值税。适用增值税税 率6%。 政策依据: √《财政部国家税务总局关于明确金融 房地产开发教育辅助服务等增值税政策的 通知》(财税[2016 ] 140号 ) √《国家税务总局关于明确中外合作办 学等若干增值税征管问题的公告》(国家 税务总局公告2018年第42号） V 距解 ● 纳税人出租建筑施工设备,按照"有 形动产租赁服务"缴纳增值税。适用增值 税税率13%。 ● 纳税人将建筑施工设备出租给他人使 用并配备操作人员的,按照"建筑服务" 缴纳增值税。适用增值税税率9%。 政策依据: ✔《国家税务总局关 ...

Summary of Key Points Core Viewpoint - Shanghai Jianke (603153.SH) announced a plan to reduce its shareholding by up to 6 million shares, which represents no more than 1.46% of the company's total share capital, due to its own funding arrangement [1]. Company Actions - The company intends to execute the share reduction through centralized bidding or block trading within three months from the announcement date [1]. - The reduction will take place after a period of 15 trading days following the announcement [1].

Core Viewpoint - The article provides a comprehensive overview of the value-added tax (VAT) treatment for construction services, detailing the applicable policies, tax rates, and exemptions for small-scale taxpayers in the construction industry [2][3]. Tax Policy Highlights - **Scope of Construction Services**: Construction services encompass the construction, repair, decoration, installation of various buildings, structures, and associated facilities, including engineering, installation, repair, decoration, and other related services [3]. - **Tax Payment Location**: Taxpayers must prepay VAT at the location where the construction service occurs when receiving advance payments. If the service does not require prepayment at the service location, it should be prepaid at the taxpayer's registered location [5]. - **Prepayment Rates**: The prepayment rate for projects using the general taxation method is 2%, while those using the simplified taxation method have a prepayment rate of 3% [6]. Exemptions and Reductions - **Small-scale Taxpayer Exemption**: From January 1, 2023, to December 31, 2027, small-scale taxpayers with monthly sales not exceeding 100,000 yuan at the prepayment location are exempt from prepaying VAT. If sales exceed this threshold, the prepayment rate is reduced to 1% for applicable projects [8]. - **Documentation for Deductions**: Taxpayers must provide copies of invoices from subcontractors and contracts with both the main contractor and subcontractors to deduct payments made to subcontractors from the total price [8]. - **Overseas Construction Services**: Construction services provided for projects located overseas are exempt from VAT, applicable to both general contractors and subcontractors [9]. Policy References - The article cites relevant policies, including the notice from the Ministry of Finance and the State Administration of Taxation regarding the comprehensive implementation of VAT reform and the management of VAT collection for cross-county construction services [10].

欢迎扫描下方二维码关注： 1 工程服务 工程服务,是指新建、改建 各种建筑物、构筑物的工程 作业,包括与建筑物相连的 各种设备或者支柱、操作平 台的安装或者装设工程作 业,以及各种窑炉和金属结 构工程作业。 L查樂服务 安装服务,是指生产设备、 动力设备、起重设备、运输 设备、传动设备、医疗实验 设备以及其他各种设备、设 施的装配、安置工程作业,包括与被安装设备 相连的工作台、梯子、栏杆的装设工程作业, 以及被安装设备的绝缘、防腐、保温、油漆等 工程作业。 其他建筑服务,是指上列工程 作业之外的各种工程作业服务 +ロヒト+ /+T++) +CI/△7+/t/ +/m=+ = 有线电视 固定电话 27K r 2 11 6 经营者向用户收取的安装费、初装费、开户 费、扩容费以及类似收费,按照安装服务缴 纳增值税。 3.虐痞服务 修缮服务,是指对建筑物、构 筑物进行修补、加固、养护、 改善,使之恢复原来的使用价 值或者延长其使用期限的工程 作业。 4.裝飾服务 装饰服务,是指对建筑物、 构筑物进行修饰装修,使之 美观或者具有特定用途的工 程作业。 5.其他建筑服务 来源 山西税务 欢迎扫描下方二维码关注： 温馨提醒 ...

Core Viewpoint - The merger between Hudson Global, Inc. and Star Equity Holdings, Inc. has been successfully completed, creating a larger and diversified holding company that aims to leverage its increased size, diversified revenue streams, and improved profitability to deliver compelling returns to shareholders [5][8]. Company Structure and Operations - Hudson Global now operates with four reporting segments: Building Solutions, Business Services, Energy Services, and Investments [6][10]. - The Building Solutions division includes modular building manufacturing, structural wall panel and wood foundation manufacturing, and glue-laminated timber manufacturing [11]. - The Business Services division provides flexible recruitment solutions to a global client base, focusing on mid-market and enterprise-level organizations [12]. - The Energy Services division is involved in the rental, sale, and repair of downhole tools for various industries [13]. - The Investments division manages the company's real estate assets and investment positions in both private and public companies [14]. Financial and Market Impact - The merger results in pro-forma annualized revenues of $210 million, enhancing revenue diversity and positioning the company for potential inclusion in the Russell 2000 index [5]. - The merger allows for the utilization of Hudson Global's $240 million U.S. federal net operating losses (NOLs) [5]. Stock and Trading Information - Hudson Global's common stock will continue trading under the symbol "HSON," while its 10% Series A Cumulative Perpetual Preferred Stock will begin trading under "HSONP" [2]. - Star's common and preferred stock has been suspended from trading on Nasdaq as of August 22, 2025 [2]. Management and Governance - The board of directors of Hudson Global consists of seven members, with six being independent, and is led by CEO Jeff Eberwein and COO Rick Coleman [7].

Core Viewpoint - The independent director system has become a crucial part of corporate governance in China's listed companies, contributing positively to improving governance structures, promoting standardized operations, and protecting the legitimate rights and interests of minority investors [1]. Group 1: Independent Director Compensation - Liu Qiao serves as an independent director for two A-share listed companies, China Merchants Bank and Midea Group, with total compensation amounting to 725,000 yuan, comprising 500,000 yuan from China Merchants Bank and 225,000 yuan from Midea Group [1]. Group 2: Meeting Attendance and Voting Behavior - During his tenure, Liu Qiao attended all 15 board meetings and one shareholders' meeting of China Merchants Bank, voting in favor of all resolutions without raising any objections or abstaining [2]. - Liu Qiao also attended all five board meetings and two shareholders' meetings of Shanghai Jianke, similarly voting in favor of all resolutions without any dissent [2]. Group 3: Professional Background - Liu Qiao holds a bachelor's degree in applied mathematics from Renmin University of China, a master's degree in economics from the People's Bank of China Research Institute, and a Ph.D. in economics from UCLA [2]. - He is currently the Dean of the Guanghua School of Management at Peking University and has held various academic and advisory positions, including being a member of the National Federation of Industry and Commerce Think Tank Committee [2].

Group 1 - The core of the news revolves around a significant acquisition where a 26-year-old woman, Wang Kaili, purchased a publicly listed company, China New Retail Supply Chain, for nearly HKD 300 million, despite the company's market value being HKD 2.1 billion, highlighting a stark 82% discount from the market price before the acquisition [2][3] - The acquisition was executed by Wanjing Capital, which Wang Kaili founded just a month prior, and the transaction involved a cash offer at HKD 0.6189 per share, significantly lower than the pre-suspension price of HKD 3.5 [3] - The stock price of China New Retail Supply Chain surged nearly 75% in the three trading days leading up to the acquisition announcement, and continued to rise by nearly 40% after the resumption of trading, indicating unusual market activity [3] Group 2 - China New Retail Supply Chain, previously a Singapore-based construction company, has shown poor financial performance with total revenues of approximately SGD 6.66 million, SGD 5.56 million, and SGD 5.55 million over the last three fiscal years, alongside net losses of SGD 1.5 million, SGD 1 million, and SGD 800,000 respectively [4] - The company has undergone two control changes in a short span, with the most recent being the sale of 75% of its shares for only HKD 100 million, reflecting a 78.79% discount from the market price prior to suspension [4] Group 3 - Wang Kaili, the main figure behind the acquisition, has an impressive educational background, having graduated from Peking University and obtained multiple master's degrees from international institutions [5][6] - Following her graduation, Wang Kaili began her career in investment, taking on a director role at Astrum Apex Investment Company, where she is responsible for identifying and evaluating investment opportunities [6] Group 4 - The funding for the acquisition came from the Hua Sheng Trust, established by Wang Kaili's father, Wang Zhenhua, which holds key family assets and distributes benefits to family members [8] - This acquisition marks a significant move for the second generation of the Wang family in capital operations, as Wang Kaili's actions reflect a strategic approach to maintaining family control over assets while navigating the aftermath of her father's legal issues [8]

Core Viewpoint - China New Retail Supply Chain (3928.HK) announced a cash acquisition agreement with Wanjing Capital, where Wanjing Capital will acquire 360 million shares from the controlling shareholder Alpine Treasure Limited for a total of HKD 222.8 million, representing 75% of the company's issued share capital at a price of HKD 0.6189 per share [2][5]. Group 1: Acquisition Details - Wanjing Capital has also made a mandatory unconditional cash offer for the remaining shares at the same price of HKD 0.6189 per share, amounting to HKD 74.268 million [5]. - The acquisition price represents an 82.32% discount compared to the company's share price of HKD 3.5 before suspension, but it is at a premium of approximately 75.95% over the company's net asset value per share as of March 31, 2025 [5]. Group 2: Funding and Management - The acquisition will be funded through internal resources without any external financing arrangements [6]. - Wanjing Capital is wholly owned by Wang Kaili, who has a background in literature and public relations from prestigious universities and has been involved in investment opportunities since 2024 [6]. Group 3: Ownership and Control - Wang Kaili is the daughter of Wang Zhenhua, the actual controller of New World Group, and the acquisition is funded through her rights as a beneficiary of the Hua Sheng Trust established by her father [7][8]. - The seller, Alpine Treasure Limited, gained control of China New Retail Supply Chain in 2024 for HKD 100 million and has now sold its shares for a profit of HKD 122.8 million, achieving a return of over 120% within one year [10][12]. Group 4: Company Profile - China New Retail Supply Chain Group Limited is a Cayman Islands registered company primarily engaged in construction services and property investment in Singapore, including civil engineering, building construction, logistics, and rental services for residential and industrial properties [9].

Group 1 - Wang Kaili, the 26-year-old daughter of New城控股's actual controller Wang Zhenhua, has recently entered the investment field and is taking a more public role [1][2] - Wanjiang Capital, led by Wang Kaili, plans to acquire China New Retail Supply Chain for 220 million HKD, indicating a significant move into the investment sector [1][7] - The acquisition involves purchasing 75% of the shares at a price of 0.6189 HKD per share, which is an 82.32% discount from the last trading price [7][9] Group 2 - Wang Kaili lacks direct business experience but is expected to not significantly impact the management and operations post-acquisition [3][4] - The acquisition is seen as a potential stepping stone for Wang Kaili to gain practical experience and access to a public platform, possibly leading to future ventures in the trendy toy industry [6][8] - The funding for the acquisition will come from internal resources, primarily from the Wang family trust, without external financing [7][8] Group 3 - China New Retail Supply Chain, established in September 2018, has been involved in construction services and property investment, but has shown weak financial performance with total revenues of approximately 6.66 million, 5.56 million, and 5.55 million SGD over the past three years [8] - Following the announcement of the acquisition, the stock price of China New Retail Supply Chain has surged, closing at 4.6 HKD per share, reflecting a 5.75% increase [9] - New城控股, founded in 1993, has faced significant challenges, including a major scandal involving Wang Zhenhua, but has managed to maintain a credit rating of 100% despite substantial debt [10][12]

Core Viewpoint - Wanjiang Capital is acquiring a 75% stake in China New Retail Supply Chain for HKD 222.8 million, with a mandatory unconditional cash offer for the remaining shares at a significant discount to the pre-suspension price [1][2] Group 1: Acquisition Details - Wanjiang Capital will purchase 360 million shares from the controlling shareholder Alpine Treasure Limited, representing 75% of the total share capital [1] - The cash offer for the remaining 120 million shares is priced at HKD 0.6189 per share, totaling approximately HKD 74.27 million, which is an 82.32% discount from the last closing price of HKD 3.5 [1] - The total cost for Wanjiang Capital to acquire 100% of China New Retail Supply Chain is approximately HKD 297 million [1] Group 2: Company Background - China New Retail Supply Chain was established in September 2018 and primarily operates in Singapore, focusing on construction services and property investment [2] - The company has experienced lackluster performance in recent years, with total revenues of approximately SGD 6.66 million, SGD 5.56 million, and SGD 5.55 million for the fiscal years 2022 to 2024, alongside net losses of SGD 150,000, SGD 100,000, and SGD 80,000 respectively [2] Group 3: Recent Performance - In the first half of the 2025 fiscal year, the company reported improved performance with total revenue of SGD 3.196 million, a year-on-year increase of 35.26%, and a net profit of SGD 413,100, up 64.26% year-on-year [3]