近日，记者从济南市城市管理局（济南市综合行政执法局）官网获悉，济南宏桥产业发展有限公司因保 障农民工工资支付存在违法行为，于2025年9月30日被该局依法作出行政处罚，罚款金额8万元。 据济综执处字﹝2025﹞第70号处罚公示，该公司在济南市天桥区蓝翔路以东、药山南路以南的蓝翔路东 北角商业综合体项目建设中，未按约定及时足额向农民工工资专用账户拨付人工费用。依据《保障农民 工工资支付条例》第五十七条第二项规定，执法部门对其处以8万元罚款。 公开信息显示，济南宏桥产业发展有限公司成立于2021年10月，注册地为济南市天桥区，注册资金1亿 元，经营范围包括自然科学研究和试验发展、房地产开发经营等，法定代表人为宋佃泉。天眼查APP显 示，该公司由济南天桥控股集团有限公司100%持股。 | 行政处罚公示2025 (70) | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 发布日期:2025-10-09 来源：市城管局执法审理处 浏览次数:41次 字体:【大中小】 | | | | | | | | | | 加法事实 | ...

Key Points - The new policy adjusts the types of deductible certificates included in the calculation formula for input tax composition ratio, adding electronic invoices for air and railway tickets, and separately listing the unified invoice for motor vehicle sales [3] - The adjusted deductible certificate types now include seven categories, such as VAT special invoices and customs import VAT payment certificates [3] - Taxpayers in four specific industries (manufacturing, scientific research and technical services, software and information technology services, ecological protection and environmental governance) can apply for a refund of the end-of-period retained tax amount on a monthly basis [4][5] - The determination of whether a taxpayer belongs to these four industries is based on whether the total VAT sales amount from these industries exceeds 50% of the total VAT sales amount, rather than the proportion of any single industry [4] - For real estate development and operation taxpayers, if the end-of-period retained tax amount has increased for six consecutive months and the increase in the sixth month is not less than 500,000 yuan, they can apply for a refund of 60% of the new increase [5] - Other taxpayers, excluding those in the specified four industries and real estate development, can apply for a proportional refund if their new increase in retained tax exceeds 500,000 yuan [5]

欢迎扫描下方二维码关注： l 千万别! 这样处理可有问题! 1000 啊? 可是如果我直接 在这个月申报开票收 入，那不是就会重复 缴税了吗? 放心，申报未开票 收入后又补开发票 的，下次申报时， 合理处理即可！ liii 别卖关子了! 怎么处理? 快教教我。 咱们是一般纳税人:黄色报 因时候说我都能更新的意識 我的人爱用头的重要的重要 我的人都是来看到了解到 销售额： I 票如实填报在对应栏次。 往期回顾 申报表上的"未开票收入"，可以不填写申报吗？ 来源：国家税务总局 来源厦门税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 中国北方 第44期 热点问题>> 我公司是房地产开发企业，是一般纳税 人,若想申请退还新增留抵税额,需要满足 哪些条件?符合条件后,可退还的税额比例 是多少? 政策解答>> 房地产开发经营业纳税人,与2019年3 月31日期末留抵税额相比,申请退税前连续 六个月（按季 ...

每经头条（nbdtoutiao）——5万亿ETF的370名基金经理薪酬大揭秘！他们的日常工作，就是跟着指数 买股票吗？ 每经AI快讯，津投城开（SH 600322，收盘价：2.92元）9月19日晚间发布公告称，公司十一届三十五次 董事会临时会议于2025年9月19日以通讯方式召开。会议审议了《关于对重大资产重组方案进行重大调 整的议案》等文件。 2025年1至6月份，津投城开的营业收入构成为：房地产开发经营占比92.48%，其他行业占比5.57%，出 租占比1.95%。 截至发稿，津投城开市值为32亿元。 （记者 曾健辉） ...

Core Viewpoint - The article discusses the tax exemption policy for land use in agricultural production, highlighting that land directly used for agriculture, forestry, animal husbandry, and fishery is exempt from urban land use tax [6][7]. Group 1: Tax Exemption Policy - Agricultural production land, including land used for planting, breeding, and feeding, is exempt from urban land use tax [6][7]. - The exemption does not apply to land used for processing agricultural products or for living and office purposes [7]. Group 2: Relevant Regulations - The policy is based on the "Interim Regulations on Urban Land Use Tax" and related notifications from the State Administration of Taxation [8].

Core Viewpoint - The new policy on VAT end-period tax refund will be implemented starting September 1, 2025, aimed at providing support to specific industries and taxpayers [4]. Group 1: New VAT End-Period Tax Refund Policy - The policy will take effect from September 1, 2025 [4]. - Eligible industries for tax refund include manufacturing, scientific research and technical services, software and information technology services, ecological protection and environmental governance, and real estate development [4][5]. Group 2: Eligibility Criteria for Tax Refund - Taxpayers in the specified industries must have VAT sales from these sectors exceeding 50% of their total VAT sales to qualify for the refund [6]. - For real estate developers, the VAT sales and prepayments must also exceed 50% of total VAT sales [7][8]. Group 3: Conditions for Application - Applicants must have an A or B tax credit rating and must not have committed tax fraud or been penalized for tax evasion in the past 36 months [11]. - The VAT sales amount includes declared sales, adjusted sales from audits, and assessed sales [12]. Group 4: Calculation of Refundable Tax Amount - The refundable tax amount for eligible taxpayers is calculated based on the end-period tax amount and the proportion of deductible input tax [13][15][18]. - Specific formulas are provided for different categories of taxpayers to determine the refundable amount based on their sales and prepayments [15][18]. Group 5: Interaction with Other Tax Policies - Taxpayers who have already received VAT refunds since April 1, 2019, cannot apply for the immediate refund or deferred refund policies unless they return the previously refunded amounts [22][23].

Group 1 - The core point of the news is the decline in the stock price of Shenzhen Property Development (Group) Co., Ltd. (深物业A), which fell by 5.13% to 9.07 CNY per share, with a trading volume of 183 million CNY and a turnover rate of 3.73%, resulting in a total market capitalization of 5.406 billion CNY [1] - Shenzhen Property Development's main business involves real estate development, with revenue composition as follows: property management 58.32%, real estate 36.71%, and leasing operations 4.97% [1] - The top circulating shareholder of Shenzhen Property Development is a fund under Southern Fund, which increased its holdings in the Southern CSI Real Estate ETF (004642) by 974,500 shares, bringing the total to 2.6176 million shares, accounting for 0.44% of circulating shares [2] Group 2 - The Southern CSI Real Estate ETF (004642) was established on August 24, 2017, with a current scale of 173 million CNY. Year-to-date returns are 6.15%, ranking 3910 out of 4222 in its category, while the one-year return is 31.67%, ranking 2849 out of 3766 [2] - The fund manager of the Southern CSI Real Estate ETF is Luo Wenjie, who has a cumulative tenure of 12 years and 131 days, with the fund's total asset size at 138.999 billion CNY. The best return during his tenure is 141.73%, while the worst return is -47.6% [3]

General Provisions - The company is established as a joint-stock limited company in accordance with the Company Law and other relevant regulations [2] - The company was approved by the Shanghai Municipal Government and registered with the Shanghai Market Supervision Administration [2] - The company was listed on the Shanghai Stock Exchange on March 27, 1992, with an initial public offering of 70.6318 million shares [2] Company Objectives and Scope - The company's business objective is to seize structural and trend opportunities in China's economic development, promote industrial upgrading, and create value for shareholders [4] - The registered capital of the company is RMB 14,054,218,314 [3] - The company's business scope includes industrial investment, real estate development, hotel management, and urban rail transit engineering [4] Shares - The company's shares are issued in the form of stocks, with each share having equal rights [5] - The total number of shares issued by the company is 14,054,218,314, all of which are ordinary shares [5] - The company may increase its capital through various methods, including issuing shares to unspecified objects or existing shareholders [6] Shareholders and Shareholder Meetings - The company establishes a shareholder register based on the certificates provided by the securities registration and settlement institution [10] - Shareholders have rights to dividends, request meetings, supervise company operations, and transfer their shares [10] - The company must hold an annual general meeting within six months after the end of the previous fiscal year [17] Board of Directors and Management - The chairman of the board serves as the legal representative of the company [3] - The company has provisions for independent directors and specialized committees within the board [5] - Senior management includes the president, executive president, vice presidents, and financial director [4] Financial Accounting and Auditing - The company must establish a financial accounting system and conduct internal audits [4] - The appointment of accounting firms is subject to approval by the shareholder meeting [4] Amendments and Notifications - The company can amend its articles of association as needed, following legal procedures [2] - Notifications regarding shareholder meetings must include details such as time, location, and agenda [22] Share Transfer and Repurchase - Shares must be transferred in accordance with the law, and the company does not accept its shares as collateral [8] - The company may repurchase its shares under specific circumstances, such as reducing registered capital or for employee stock ownership plans [6][7] Legal Obligations and Rights - Shareholders must comply with laws and the company's articles of association, and they are liable for any damages caused by abusing their rights [14] - The company is responsible for civil liabilities arising from the actions of its legal representative [3]

Group 1 - A new company named Beihome (Tianjin) Real Estate Co., Ltd. has been established with a registered capital of 10 million RMB [1] - The legal representative of the company is Song Xinghua, and it is wholly owned by Beiyi Business Consulting (Hainan) Co., Ltd. [1] - The company operates in the real estate industry, specifically in real estate development and management [2] Group 2 - Beiyi Business Consulting (Hainan) Co., Ltd. holds 100% ownership of Beihome (Tianjin) Real Estate Co., Ltd. [2] - The business scope includes various services such as real estate development, internet information services, construction engineering design, and property management [2] - The company is located in the Tianjin Economic and Technological Development Zone [2]

Core Viewpoint - Lianyungang Agricultural Commercial Salt River Street Cultural Development Co., Ltd. has been established with a registered capital of 28 million RMB, fully owned by Lianyungang Agricultural Commercial Holding Group Co., Ltd. [1] Company Summary - Company Name: Lianyungang Agricultural Commercial Salt River Street Cultural Development Co., Ltd. [1] - Legal Representative: Li Jiashu [1] - Registered Capital: 28 million RMB [1] - Shareholding Structure: 100% owned by Lianyungang Agricultural Commercial Holding Group Co., Ltd. [1] - Business Scope: Includes accommodation services, catering services, food sales, real estate development, cultural and artistic exchange activities, smart agricultural management, non-residential real estate leasing, and various consulting services [1] Industry Summary - Industry Classification: Real Estate [1] - Business Activities: The company is involved in a wide range of activities including property management, electric vehicle charging infrastructure operation, agricultural product processing, and marketing planning [1] - Operational Address: No. 10, Dongyanhe Road, Haizhou District, Lianyungang City, Jiangsu Province [1] - Business Duration: Until August 25, 2025, with no fixed term thereafter [1]