混合销售以交易实质和目的来判断主体业务，采用相对应税率 随着今年起增值税法及其实施条例施行，企业混合销售究竟适用哪档增值税税率有了新变化。 详解变化 2026年1月1日起，增值税法和增值税法实施条例正式实施。其中明确增值税一般纳税人销售货物等适用 13%税率，销售交通运输、建筑等适用9%税率，销售服务、无形资产适用6%税率，出口货物等适用零 税率。另外，增值税小规模纳税人适用3%征收率。 企业不同的销售行为适用不同税率或征收率，如果业务之间没有关联，可以分别核算相关业务，从而采 用业务对应的税率。 但在实务中，有的企业一项应税交易可能涉及多档税率，业内称之为混合销售。对于混合销售最终如何 确定适用税率这一难题，新的解决思路来了。 根据增值税法，纳税人发生一项应税交易涉及两个以上税率、征收率的，按照应税交易的主要业务适用 税率、征收率。 增值税法实施条例对上述条款进一步细化：上述应税交易，应当同时符合下列条件：（一）包含两个以 上涉及不同税率、征收率的业务；（二）业务之间具有明显的主附关系。主要业务居于主体地位，体现 交易的实质和目的；附属业务是主要业务的必要补充，并以主要业务的发生为前提。 上海财经大学公共政 ...

"十四五"时期 我国快递业务量达到 | 千亿级 增长到近 2000亿件 对全球增长贡献率超过 60% 数据显示,"十四五"时期 我国邮政行业业务收入 年均增长 提升至１.8万亿元 超过10% 增速居现代服务业前列 人均年快递使用量 单日最高业务量 达7.77亿件 增长到141件 ...

大宗商品：尽管短期内白银逼仓等因素导致价格波动，但美元走弱和美 联储降息预期增强，长期来看大宗商品价格中枢向上，超级周期尚未结 束，受跨国博弈影响。 航空板块：2026 年航空板块前景乐观，元旦票价和客座率提升，中日 韩航线恢复，春节假期延长及春假政策利好出行，预计航空公司盈利将 恢复至甚至超过 2019 年水平。 快递行业：极兔在东南亚市场增速稳定，维持三年一倍股的推荐。顺丰 退出抖音退货件以保利润，建议关注底部顺丰股票。通达系快递公司需 等待明年一二月份数据验证。 有色金属：2026 年有色金属板块预计表现良好，但涨幅或不及 2025 年，估值角度看，起始节点估值低于 2025 年，EPS 修复确定性较高， 能源金属 PB 仍处于低位。 煤炭行业：煤炭价格下跌，但焦煤基本面坚挺。全社会库存超过去年同 期，但焦煤库存下降。动力煤价格可能因天气因素企稳，但高库存压制 反弹。建议逢低布局高股息煤炭公司。 Q&A 金银铜齐齐新高，周期怎么看？20251228 摘要 如何看待近期金银铜等大宗商品价格的上涨趋势？ 近期大宗商品价格表现强劲，黄金价格突破 4,600 元，白银在 COMEX 市场上 单日上涨 11 个百 ...

作者丨 特约评论员 陈白 编辑丨 洪晓文 今天的普通人日常生活消费，已经不能离开网购和快递了。 国家统计局最新披露的数据显示，1-11月全国网上零售额增长9.1%，线上服务消费增长 21.7%。网络零售的高速增长也同步带动了快递业务量的不断增加，国家邮政局监测数据显 示，截至2025年11月30日，我国快递年业务量首次突破1800亿件，其中，广东深圳市的一名 市民网购的智能学习机，成为今年我国第1800亿件快递。 但与此同时，快递量的快速增加，也为快递员带来了更高的配送挑战，特别是有送达时间要求 的快递骑手们的收入问题和工作强度，亟待引起各方的重视。 平衡企业权益、个人权益和消费者权益，关键在于平台需要打破"一刀切"的时效评价体系。企 业追求效率和利润是合理的，但快递员的稳定性和专业度也是企业核心竞争力的一部分。如果 将收益与速度简单挂钩，虽然在短期内维持了低成本的时效，却也可能产生安全隐患和人才流 失的风险。 从消费端来看，未来其实更需要推动服务的差异化。通过大数据分析和前端勾选，让消费者在 下单时就可以选择不同的时效等级。对于急需品，可以支付溢价换取时效；对于非急需品，可 以允许配送时间有一定的弹性。 这 ...

岁月不居，时节如流。当2025年的日历即将翻过最后一页，"十四五"也即将收官。 站在这一时间节点，我们以一组海报为窗，回望2021年到2025年的非凡征程。 宏观数据的亮眼表现，国之重器的震撼亮相，民生小事的温暖变迁，每个细节都在诉说这五年的了不起。 数据是最好的见证者 也是"十四五"发展答卷的生动注解 一组组亮眼数据 串联起五年的奋进征程 "十四五"以来，中国国内生产总值（GDP）接连跨越110万亿元、120万亿元、130万亿元，2025年全年经济总量有望达到140万亿元左右。 我国稳居全球第二大消费市场和第一大网络零售市场。 mmmmmm 调查吸血液和吸血吸吸和吸吸和吸引者的吸引领器和液晶器器 系统发展及优质或以实实实实实实实实实系发展发展的建设 AND DANABALA AND A BALLER AND A BALLER AND A BARD A BARD A BARD A BARD A BARD BE B 空航星和湿器器是最近还是超星星星星 优惠总量低家家家家家发生家家家 K S 011 11 10 "十四五"时期，我国货物贸易规模稳居 E | x == "十四五"以来，我国出口、进口国际市场份额分别 ...

特约评论员陈白 （资料图） 今天的普通人日常生活消费，已经不能离开网购和快递了。 国家统计局最新披露的数据显示，1-11月全国网上零售额增长9.1%，线上服务消费增长21.7%。网络零售的高速增长也同步带动了快递业务量 的不断增加，国家邮政局监测数据显示，截至2025年11月30日，我国快递年业务量首次突破1800亿件，其中，广东深圳市的一名市民网购的智 能学习机，成为今年我国第1800亿件快递。 但与此同时，快递量的快速增加，也为快递员带来了更高的配送挑战，特别是有送达时间要求的快递骑手们的收入问题和工作强度，亟需引起 各方的重视。 在快递行业规模扩张的这些年里，企业竞争的主战场之一就是价格和服务时效。目前，相当一部分快递公司的管理逻辑是"收益与速度高度挂 钩"。这种激励机制在行业扩张初期确实起到了提升效率的作用，但在业务量已经突破1800亿件的今天，这种商业逻辑也到了该改变的时候。 也正因此，我们有必要讨论一个核心话题：在快递配送中，慢一点行不行？从消费者权益的角度看，速度固然重要，但极致的速度是否是所有 包裹的共同需求，值得商榷。 在现有的电商环境下，很多包裹并非生活必需品或急需物资。一份非急需的日常用 ...

12月18日 自贸港封关后什么会变 什么不会变 先说大家最关心的，对于普通人来说，进出海南、旅游购物都没变化。封关不是封岛，咱们国内旅客去 海南，照旧。不用办任何额外证件，和封关前一样。包括英国、法国、德国等86个国家的游客拿着普通 护照还是能免签入境。而且，今年11月离岛免税政策刚升级过，免税店里商品种类更多，以后去海 南"买买买"只会更好逛。 还有人关心，"以后从海南寄东西到内地算不算'跨境快递'？"答案是不算，依旧是正常快递。 海南自贸港就要启动全岛封关运作了 封关是不是会把岛封起来？ 以后去海南旅游 做生意会不会受到影响？ 今天就给大家讲讲 封关后变化可就相当大了 ↓↓↓ 第一个变化，是"零关税"的商品变多了。 之前海南的"零关税"商品范围有1900多个税目，现在直接增加到6600多个。意味着企业进口绝大多数货 物，成本能降低不少。 第二个变化，是"零关税"货物进出海南的规则变了。 从国外进口到海南的"零关税"商品，只要符合条件，海关直接放行；不过这些"零关税"商品要从海南再 进入内地，就要接受监管了。 比如这里，海口新海港和南港，是货车从海南到内地的代表口岸。在这个集中查验场，全岛封关后，海 关监管 ...

Economic Overview - The Chinese government has implemented proactive macro policies to address economic challenges, which have played a significant role in stabilizing economic operations [2] - Recent economic data indicates a positive trend in various sectors, reflecting a shift towards a more advanced and innovative economy [2] Investment Growth - High-tech industry investment has maintained growth, with the information services sector and aerospace manufacturing seeing year-on-year increases of 29.6% and 19.7% respectively [4] - The total value of China's goods trade reached 41.2 trillion yuan, marking a year-on-year growth of 3.6%, consistent with the growth rate from the previous ten months [4] Retail and Consumption - The total retail sales of consumer goods reached 4.56067 trillion yuan, showing a year-on-year increase of 4.0% [6] - Service retail sales grew by 5.4% year-on-year, indicating a robust recovery in the service sector [7] Innovation and Technology - Sales revenue in the high-tech industry increased by 14.7% year-on-year, with smart device manufacturing seeing a remarkable growth of 28.2% [12] - The production and sales of new energy vehicles reached 14.907 million and 14.78 million units respectively, reflecting year-on-year growth of 31.4% and 31.2% [13] Consumer Policies - The effects of consumption promotion policies are evident, with sales in the home appliance and communication retail sectors increasing by 26.5% and 20.3% year-on-year, respectively [15] Energy Transition - The green transition in energy structure is accelerating, with sales revenue from wind power and solar power increasing by 16.8% and 35.7% year-on-year, while thermal power sales revenue declined by 7.2% [16] - The express delivery business volume reached a record high, surpassing 800 billion items for the year as of November 30 [16]

Domestic News - The State Post Bureau reported that the China Express Development Index for November 2025 is projected to be 478.1, reflecting a year-on-year increase of 3%. The development scale index, service quality index, and development capability index are expected to be 646, 661.3, and 266.4, with year-on-year increases of 6%, 1.9%, and 0.3% respectively. The development trend index stands at 60.3, indicating significant growth in market scale and steady improvement in service quality during the peak season of the industry [2][2][2] - The Guizhou provincial government is exploring financial services such as "brand liquor pledge loans" to help liquor companies revitalize assets and alleviate financial pressure. Measures include strengthening cooperation between liquor enterprises and financial institutions, combating market infringement and false advertising, and enhancing product quality and consumer rights protection [3][3][3] International News - The Australian Reserve Bank announced that it will maintain the benchmark interest rate at 3.6%, following three rate cuts earlier in the year [5] - The South Korean government approved a national budget of 727.9 trillion won (approximately 3.5 trillion yuan) for the 2026 fiscal year, reflecting an 8.1% increase compared to the 2025 budget [5] - Germany's October merchandise exports increased by 0.1% month-on-month to 131.3 billion euros, marking a six-month high and exceeding market expectations of a 0.2% decline [5] Market Overview - The Shanghai Composite Index closed at 3909.52, down 0.37%, while the Shenzhen Component Index fell by 0.39% to 13277.36. The ChiNext Index, however, rose by 0.61% to 3209.6 [6][6][6] - The onshore RMB was quoted at 7.0693, appreciating by 37 points, while the offshore RMB stood at 7.0643, up by 58 points [6][6][6]

Core Viewpoint - Consumers have multiple effective channels for complaint beyond the official 12315 hotline, which can enhance the success rate of consumer rights protection [12] Group 1: Official Complaint Channels - The National Financial Supervision Administration (12378 hotline) is a specialized complaint channel for banking services, credit card disputes, insurance claims, and financial products, known for its high efficiency and professionalism [2] - The State Post Bureau's complaint website and WeChat mini-program are effective for issues related to lost, damaged, or delayed deliveries, providing strong constraints on courier companies [3] - The Telecommunications User Complaint Handling Center (12300) is a key regulatory channel for telecom service issues, such as package disputes and signal problems [4] Group 2: Third-Party Social Platforms - Third-party complaint platforms like the Black Cat Complaint platform offer convenience and strong public opinion oversight, serving as important supplements to official channels [5] - The Black Cat Complaint platform features multiple access points, an intelligent processing system, a transparent supervision mechanism, and maintains a neutral stance as a public welfare platform [6] Group 3: Other Notable Complaint Channels - The China Consumers Association and local consumer associations are legally established organizations that protect consumer rights through complaint handling and consumer warnings [7] - E-commerce platforms have their own internal complaint mechanisms that respond quickly, especially when evidence is clear [9] - Quality supervision and inspection channels can be approached for product quality issues, particularly concerning safety standards and quality certification [10] Group 4: Choosing the Right Complaint Channel - Consumers should select complaint channels based on the industry, such as using 12378 for financial issues, the postal bureau for delivery problems, and 12300 for telecom issues [11] - The nature of the complaint should also guide the choice, with 12315 for illegal activities and third-party platforms for quick resolutions [11] - Using multiple channels simultaneously can enhance the effectiveness of complaints, such as combining 12315 with the Black Cat platform for a comprehensive approach [11]