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财政部 税务总局关于广告费和业务宣传费支出税前扣除有关事项的公告财政部 税务总局公告2025年第16号
蓝色柳林财税室· 2025-12-29 13:16
Group 1 - The announcement clarifies the tax deduction rules for advertising and promotional expenses for specific industries, including cosmetics, pharmaceuticals, and non-alcoholic beverages, allowing deductions up to 30% of annual sales revenue [3] - For related enterprises that have signed cost-sharing agreements, advertising and promotional expenses can be deducted by either party within the allowable limit, with specific provisions for how these expenses are accounted for [3] - Tobacco companies are explicitly prohibited from deducting advertising and promotional expenses when calculating taxable income [3] Group 2 - The new regulations will be effective from January 1, 2026, to December 31, 2027, replacing the previous announcement from 2020 [3][4]
学历资产化的时代结束了
虎嗅APP· 2025-12-19 09:56
波波夫同学 . 关注被技术异化的世界 本文来自微信公众号: 波波夫同学 ,作者:波波夫,题图来自:视觉中国 以下文章来源于波波夫同学 ,作者波波夫 既然AI转型,对绝大部分白领,包括大厂打工人来说,都是一个当代恐怖故事,那么是不是意味着 未来卷学历,卷985之类的名校的性价比会变得极低呢? 现实情况很可能真是这样的。 一、智力即服务,也意味着智力 大贬值 过去,考上重点大学意味着掌握了复杂逻辑、语言处理和信息整合能力。这些是白领职场的入场券。 恰恰是这些985毕业生引以为傲的能力,比如写代码、做分析报告、画设计图、法律咨询等等,恰恰 是 AI 最擅长的。 在云端,这种智力几乎是无限量、零成本供应的。智力即服务 (IaaS ) 是一个划时代的经济逻辑。 它意味着智力不再是人类大脑的特权,而是像电力、自来水或云计算一样,通过API接入,按需付 费,无限供应。 Sam Altman 在 2025 年的博文《温柔的奇点》中指出: "随着数据中心生产的自动化,智力的成本 最终将收敛于电费成本。" 以前,一个人的学历和知识储备是他的固定资产,可以持续产生租金 (薪水) 。智力即服务意味着 任何人都可以在 1 秒钟内调取全 ...
国办:持续净化烟草市场环境 全方位加强电子烟监管
Xin Hua Wang· 2025-12-19 07:27
Core Viewpoint - The State Council has issued an opinion aimed at combating illegal activities related to tobacco, including counterfeiting, smuggling, and sales, to purify the tobacco market and protect national interests and consumer rights [1][2]. Group 1: Measures Against Illegal Tobacco Activities - The opinion emphasizes the need to strengthen international cooperation to combat the smuggling of counterfeit Chinese tobacco brands and illegal tobacco entering China [1]. - It calls for enhanced law enforcement collaboration at sea and land to effectively target tobacco smuggling activities [1]. - The opinion mandates comprehensive management of tobacco issues at land borders and ports, strictly prohibiting various forms of tobacco smuggling [1]. Group 2: Domestic Enforcement and Regulation - The opinion requires a crackdown on domestic illegal tobacco activities, including the disruption of the supply chain for counterfeit tobacco materials and machinery [2]. - It highlights the need for strict regulation of e-cigarettes and illegal production, wholesale, transportation, and sales of tobacco products [2]. - The opinion stresses the importance of establishing a vertical management system for the tobacco industry and improving inter-departmental enforcement mechanisms [2]. Group 3: Responsibilities and Oversight - The opinion emphasizes that local governments and relevant departments must take the issue of combating illegal tobacco activities seriously and fulfill their regulatory responsibilities [2]. - It calls for a comprehensive approach to ensure that all tasks and measures related to combating illegal tobacco activities are effectively implemented [2].
国办印发意见 全链条打击涉烟违法活动
Ren Min Ri Bao· 2025-12-19 02:40
Core Viewpoint - The State Council of China has issued a series of targeted policies to combat illegal activities related to tobacco, including counterfeiting, smuggling, and sales, aiming to purify the tobacco market and protect national interests and consumer rights [1][2]. Group 1: Measures Against Illegal Tobacco Activities - The policies emphasize the need to combat the smuggling of counterfeit tobacco products from abroad, enhancing law enforcement collaboration with other countries to address the issue [1]. - There will be a focus on breaking the supply chain of counterfeit tobacco materials and machinery, preventing the spread of counterfeit tobacco production [2]. - The regulations will also target illegal storage, transportation, and sales of tobacco products, including a crackdown on online sales of illegal tobacco [2]. Group 2: Strengthening Regulatory Framework - The policies call for the establishment of a vertical management system within the tobacco industry, improving inter-departmental enforcement mechanisms [2]. - There will be an emphasis on enhancing the professionalism and standardization of law enforcement teams to ensure effective regulation [2]. - Local authorities and relevant departments are urged to take responsibility for combating illegal tobacco activities, ensuring that all measures are effectively implemented [2].
国办:全链条打击涉烟违法活动,解决烟草制假、售假、走私等突出问题
第一财经· 2025-12-18 09:53
Core Viewpoint - The State Council has issued an opinion aimed at combating illegal activities related to tobacco, including counterfeiting, smuggling, and other violations, to purify the tobacco market and protect national interests and consumer rights [1][2]. Group 1: Measures Against Illegal Tobacco Activities - The opinion emphasizes the need to strengthen international cooperation to combat the smuggling of counterfeit Chinese tobacco brands and illegal tobacco entering China [1]. - It calls for enhanced enforcement against various forms of tobacco smuggling, including maritime and land border activities, and the regulation of special areas to prevent intellectual property infringement [1]. - There is a focus on controlling risks associated with transportation tools and international mail to prevent tobacco smuggling through these channels [1]. Group 2: Domestic Enforcement and Regulation - The opinion mandates a crackdown on domestic illegal tobacco activities, including the disruption of supply chains for counterfeit tobacco materials and machinery [2]. - It highlights the need for strict regulation of e-cigarettes and illegal tobacco products, including those resembling traditional tobacco products [2]. - The document calls for the establishment of a vertical management system within the tobacco industry and improved coordination between administrative and criminal law enforcement [2]. Group 3: Responsibilities and Implementation - The opinion stresses the importance of local authorities and relevant departments to take responsibility for combating illegal tobacco activities and ensuring effective implementation of measures [2]. - It advocates for the professionalization of enforcement teams and the establishment of a robust supervisory framework to ensure fair and just law enforcement [2].
国办发文全链条打击涉烟违法活动!全方位加强电子烟监管
Xin Hua She· 2025-12-18 09:35
Core Viewpoint - The State Council has issued an opinion aimed at combating illegal activities related to tobacco, including counterfeiting, smuggling, and sales, to purify the tobacco market and protect national interests and consumer rights [1][2]. Group 1: Measures Against Illegal Tobacco Activities - The opinion emphasizes the need to combat the overseas production and smuggling of counterfeit tobacco products, enhancing cooperation with relevant countries to crack down on counterfeit Chinese tobacco brands [1]. - It calls for strict enforcement against various forms of tobacco smuggling, including maritime and land border operations, and the regulation of special areas to prevent intellectual property infringement [1]. - The opinion also highlights the importance of managing risks associated with transportation tools and international mail to prevent tobacco smuggling [1]. Group 2: Domestic Enforcement and Regulation - The opinion mandates a crackdown on domestic illegal tobacco activities, including the disruption of supply chains for counterfeit tobacco materials and machinery [2]. - It outlines measures to address illegal storage, transportation, and sales of tobacco products, including online sales, and emphasizes the regulation of electronic cigarettes [2]. - The opinion stresses the need for a robust tobacco industry management system, enhancing the connection between administrative enforcement and criminal justice [2]. Group 3: Responsibilities and Coordination - The opinion calls for local authorities and relevant departments to prioritize the fight against illegal tobacco activities, ensuring that all tasks and measures are effectively implemented [2].
国办:斩断烟草制假原辅材料及烟草机械供应链 建立健全烟草生产经营全链条、全过程监管体系
智通财经网· 2025-12-18 09:15
Core Viewpoint - The State Council of China has issued an opinion aimed at comprehensively combating illegal activities related to tobacco, including counterfeiting, smuggling, and other violations, to purify the tobacco market environment and protect national interests and consumer rights [2]. Group 1: Measures Against Illegal Tobacco Activities - The opinion emphasizes the need to sever the supply chain for counterfeit tobacco raw materials and machinery, establishing a comprehensive regulatory system for tobacco production and operation [7]. - It calls for enhanced supervision of tobacco seed sales and management of tobacco genetic resources, as well as stricter regulations on the planting, purchasing, selling, and import/export of tobacco leaves [7]. - There will be increased efforts to combat illegal activities involving cigarette paper, filter rods, and tobacco machinery, effectively blocking the flow of tobacco leaves and materials into counterfeit production sites [7]. Group 2: International Cooperation and Border Control - The opinion highlights the importance of international cooperation to combat the source of counterfeit tobacco production abroad, including intelligence sharing and joint law enforcement efforts [3]. - It stresses the need for stringent measures against maritime tobacco smuggling, including regular patrols along coastlines and monitoring of key shipping routes [4]. - The document also outlines the necessity of comprehensive management of land borders and ports to prevent the smuggling of tobacco products, including strict enforcement of regulations on the import of tobacco products by travelers [4]. Group 3: Domestic Enforcement and Regulation - The opinion outlines a multi-faceted approach to tackling domestic illegal tobacco activities, including stringent checks on storage, transportation, and distribution of tobacco products [9]. - It emphasizes the need for rigorous enforcement against illegal online sales of tobacco products, enhancing monitoring and collaboration among various regulatory bodies [11]. - The document also calls for a crackdown on illegal electronic cigarette activities, ensuring compliance with industry regulations and standards [12]. Group 4: Support and Capacity Building - The opinion advocates for the improvement of legal frameworks and standards within the tobacco industry, enhancing the connection between administrative enforcement and criminal justice [11]. - It highlights the need for strengthening technical support and equipment for law enforcement agencies to effectively combat illegal tobacco activities [11]. - The document stresses the importance of professional training for enforcement personnel to enhance their capabilities in data analysis and evidence collection [12].
【环球财经】伦敦股市12日下跌
Xin Hua Cai Jing· 2025-12-13 01:41
新华财经伦敦12月13日电 英国伦敦股市《金融时报》100种股票平均价格指数12日报收于9649.03点,较 前一交易日下跌54.13点,跌幅为0.56%。欧洲三大股指当天全线下跌。 欧洲其他两大主要股指方面,法国巴黎股市CAC40指数报收于8068.62点,较前一交易日下跌17.14点, 跌幅为0.21%;德国法兰克福股市DAX指数报收于24186.49点,较前一交易日下跌108.12点,跌幅为 0.45%。 (文章来源:新华财经) 当天伦敦股市成分股中位于涨幅前五位的个股分别为:英国奢侈品集团博柏利股价上涨4.47%,国际设 备租赁商阿什特德集团股价上涨2.55%,英国电信集团股价上涨2.09%,洲际酒店集团股价上涨1.84%, 贵金属生产商弗雷斯尼洛股价上涨1.61%。 当天伦敦股市成分股中位于跌幅前五位的个股分别为:梅特伦能源与金属公司股价下跌4.16%,金融投 资公司圣詹姆斯广场股价下跌3.59%,英美烟草股价下跌3.33%,英美资源股价下跌2.76%,工程公司韦 尔集团股价下跌2.72%。 ...
马尔代夫实施“世代禁烟令” 外国游客也需遵守
Xin Hua Wang· 2025-11-02 02:59
Core Viewpoint - Maldives has implemented a "generational smoking ban" effective from November 1, 2023, prohibiting individuals born on or after January 1, 2007, from purchasing or using tobacco products, making it the first country globally to enforce such a law [1][2]. Group 1: Legislative Details - The "generational smoking ban" aims to protect public health and cultivate a smoke-free generation, as proposed by President Mohamed Muiz earlier this year [2]. - The ban applies to both Maldivian citizens and foreign tourists, with retailers required to verify the birth dates of purchasers before selling tobacco products [2]. - Violators selling tobacco products to those under the ban face fines of 50,000 Maldivian Rufiyaa (approximately 3,200 USD) [2]. Group 2: Additional Regulations - Maldives continues to enforce a comprehensive ban on the import, sale, possession, and use of all types of e-cigarettes, applicable to all age groups [2]. - Penalties for using e-cigarette devices are set at 5,000 Maldivian Rufiyaa (approximately 320 USD) [2]. Group 3: Global Context - Several countries have attempted similar "generational smoking bans," with New Zealand passing a related law in December 2022, which was later repealed in November 2023 [2]. - The UK is currently in the legislative process for a similar bill [2].
Who’s funding Trump’s White House ballroom? Not taxpayers — but Apple, Coinbase, his lawsuit against YouTube, & more
MINT· 2025-10-25 06:43
Group 1: Project Overview - The White House ballroom project, valued at $300 million, is funded through private donations, including contributions from major companies like Google, Meta, and Coinbase [1][2] - Construction of the ballroom has commenced as part of efforts to modernize the White House, with Trump also pledging personal financial support [2] Group 2: Key Donors - Google made a significant donation of $22 million as part of a legal settlement related to Trump's YouTube ban [2] - Amazon's founder Jeff Bezos has expressed support for Trump, while the company faced criticism from Trump regarding tariff transparency [3] - Altria Group, a major tobacco company, is listed as one of the significant donors to the ballroom project [5] - Apple CEO Tim Cook previously served on Trump's advisory board and announced a $100 billion investment in U.S. jobs [6] - Meta has aligned itself with Trump and removed fact-checkers to cater to his supporters [7] - Microsoft CEO Satya Nadella met with Trump, indicating a close relationship between the company and the administration [9] - Coinbase, a leading cryptocurrency exchange, had a lawsuit dropped by the Trump administration earlier this year [10] Group 3: Additional Notable Contributors - Lockheed Martin, the largest defense contractor, expressed gratitude for the opportunity to support the ballroom project [25] - T-Mobile clarified that its donation was part of a broader initiative to restore national landmarks, including the ballroom [33] - The Winklevoss twins, known for their early investments in cryptocurrency, have established a significant presence in the blockchain sector [38]