2024年全国科技经费投入统计公报[1] 国家统计局 科学技术部 财政部 2025年9月29日 2024年，全国研究与试验发展（R&D）经费投入保持稳定增长，投入强度较快提升，基础研究投入取 得新突破，国家财政科技支出稳步增加。 合 计 一、研究与试验发展（R&D）经费情况 2024年，全国共投入研究与试验发展（R&D）经费36326.8亿元，比上年增加2969.7亿元，增长8.9%； 研究与试验发展（R&D）经费投入强度（与国内生产总值[2]之比）为2.69%，比上年提高0.11个百分点 [3]。按研究与试验发展（R&D）人员全时工作量计算的人均经费为48.0万元，比上年增加1.9万元。 分活动类型看，全国基础研究经费2500.9亿元，比上年增长10.7%；应用研究经费4305.5亿元，增长 17.6%；试验发展经费29520.4亿元，增长7.6%。基础研究经费所占比重为6.88%，比上年提升0.11个百 分点；应用研究和试验发展经费所占比重分别为11.9%和81.2%。 分活动主体看，各类企业研究与试验发展（R&D）经费28211.6亿元，比上年增长8.8%；政府属研究机 构经费4231.6亿元，增长9. ...

欢迎扫描下方二维码关注： 答:根据《财政部 税务总局关于完善增 值税期末留抵退税政策的公告》(财政部 税务 总局公告2025年第7号)的规定,三、本公告 所称制造业等4个行业纳税人,是指从事《国 民经济行业分类》中"制造业"、"科学研究 和技术服务业"、"软件和信息技术服务业"、 "生态保护和环境治理业" 业务相应发生的 增值税销售额占其全部增值税销售额的比重 超过50%的纳税人。销售额比重根据纳税人 申请退税前连续12个月的销售额计算确定; 申请退税前经营期不满12个月但满3个月的, 按照实际经营期的销售额计算确定。 四、本公告所称房地产开发经营业纳税 人,是指从事《国民经济行业分类》中"房地 产开发经营" 业务相应发生的增值税销售额 及预收款占其全部增值税销售额及预收款的 比重超过50%的纳税人。销售额及预收款比 重根据纳税人申请退税前连续12个月的销售 额及预收款计算确定; 申请退税前经营期不 满12个月但满3个月的, 按照实际经营期的销 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 ...

Core Insights - The average governance index for Chinese listed companies in 2025 is 64.94, showing a slight increase from 64.87 in 2024, indicating a steady improvement in governance quality [1][2][3] - Financial sector companies exhibit the highest governance levels, with an average index of 67.32, while the main board companies require further improvement [4][5][17] Governance Index Overview - The governance index has increased by 0.07 from 2024 to 2025, with improvements in shareholder governance, board governance, and stakeholder governance, while supervisory board governance, management governance, and information disclosure have declined [1][3][6] - The distribution of governance ratings shows that 84.43% of companies fall into the B, C, and D categories, with no companies rated AAA or AA [2][3] Industry and Sector Analysis - The governance index varies significantly across industries, with financial companies leading, followed by sectors like scientific research, accommodation, and manufacturing [4][5] - The governance index for private-controlled companies continues to outperform state-owned companies, with companies without actual controllers showing the best governance performance [4][5] Regional Governance Characteristics - Governance levels show a gradient improvement from coastal to inland regions, with 32 regions having an average index above 62.00, indicating a reduction in regional disparities [5] Detailed Dimension Analysis - Shareholder governance index increased from 69.42 to 69.73, driven by improvements in dividend continuity and protection of minority shareholders [7][8] - Board governance index rose to 65.26, reflecting better operational efficiency and structure [8] - Supervisory board governance index slightly decreased to 59.12, indicating a decline in the competency of supervisory board members [9] - Management governance index fell to 60.39, with a slight improvement in appointment systems but a decline in incentive mechanisms [9] - Information disclosure index slightly decreased to 66.19, although relevance and timeliness improved [10] - Stakeholder governance index increased to 69.70, despite a decrease in stakeholder participation [12] Recommendations for Improvement - Establish a mechanism for the audit committee to prevent governance risks during transitional periods [18][19] - Encourage the participation of actual controllers in governance while establishing accountability mechanisms [19][20] - Leverage digital tools to enhance governance efficiency and reduce costs [20][21] - Develop tailored governance guidelines for private-controlled companies to address recent declines in governance quality [20] - Promote differentiated governance standards based on industry characteristics [21] - Create a governance-oriented market value management system to enhance governance premiums [21] - Expand investor litigation channels to strengthen market oversight and protect shareholder rights [22] - Encourage institutional investors to actively participate in governance activities [22]

Group 1 - The core viewpoint of the articles highlights the growth of Guangzhou's service industry, with a reported revenue increase of 8.7% year-on-year for the first half of the year [1] - Key sectors such as internet, software, and information technology services saw a revenue growth of 7.9%, while leasing and business services grew by 12.4% [1] - The cultural and sports industries also thrived, with cultural arts and sports sectors growing by 9.7% and 17.6% respectively [1] Group 2 - Guangzhou is focusing on cross-border economic needs, particularly in the healthcare sector, with initiatives like "Hong Kong-Macao Drug and Medical Device Access" facilitating faster access to urgently needed drugs and medical devices [1] - The city has introduced measures to enhance service consumption, including 23 specific initiatives and 107 tasks across various sectors such as commerce, culture, sports, and health [2] - The establishment of a world-class horse industry economic circle in collaboration with Hong Kong is also noteworthy, featuring a state-of-the-art training center and innovative cross-border transportation for horse racing [2]

Economic Overview - The total GDP of Inner Mongolia reached 17,875.5 billion yuan in the first three quarters, with a year-on-year growth of 5.8% at constant prices [1] - The primary industry added value was 846.0 billion yuan, growing by 5.3% year-on-year; the secondary industry added value was 9,012.5 billion yuan, with a growth of 7.5%; the tertiary industry added value was 8,017.0 billion yuan, increasing by 4.4% [1] Sector Performance - The agricultural, forestry, animal husbandry, and fishery sectors saw a year-on-year increase of 5.4%, with a favorable grain production outlook and stable livestock production [2] - The industrial sector's added value for large-scale enterprises grew by 7.2%, with total operating income of 18,856.4 billion yuan and total profit of 2,014.5 billion yuan from January to August [2] - The service sector's added value increased by 4.4%, with significant growth in modern services, particularly in information transmission, software, and IT services, which saw a revenue increase of 12.2%, and scientific research and technical services, which grew by 43.2% [2] Investment and Consumption - Fixed asset investment (excluding households) increased by 11.0% year-on-year, showing a 0.6 percentage point improvement compared to the first eight months [2] - The total retail sales of consumer goods reached 3,909.1 billion yuan, with a year-on-year growth of 3.4%, accelerating by 0.2 percentage points compared to the first eight months [2] - Notable sales growth was observed in upgraded products, with retail sales of sports and entertainment goods, new energy vehicles, and communication equipment increasing by 63.5%, 79.3%, and 89.3% respectively [2] Income Trends - The per capita disposable income of residents was 29,724 yuan, reflecting a nominal year-on-year growth of 5.0%, with a narrowing gap between urban and rural residents' income [2] Future Outlook - The Deputy Director of the Inner Mongolia Statistics Bureau indicated that the overall economic operation is stable, with a good momentum for high-quality development [3] - Future plans include accelerating the implementation of various reform tasks and policy measures, exploring domestic demand potential, and promoting major project construction to achieve annual economic and social development goals [3]

Company Overview - Neijiang New Energy Comprehensive Storage Technology Co., Ltd. has been established with a registered capital of 10 million RMB [1] - The company is wholly owned by Sichuan New Energy Tianfu Energy Development Co., Ltd. [1] Business Scope - The business scope includes engineering and technology research and experimental development, energy storage technology services, contract energy management, and engineering management services [1] - Additional services include research and development of emerging energy technologies, technical services, consulting, and promotion, as well as sales of new energy power generation equipment [1] - The company also provides solar power generation technology services, sales of solar thermal power products, wind power generation technology services, and resource recycling technology research and development [1] Company Structure - The legal representative of the company is Li Shengjiu [1] - The company is classified as a limited liability company (non-natural person investment or holding) [1] - The business address is located at No. 35 Tuo'an Road, Shizhong District, Neijiang City, Sichuan Province [1]

Group 1 - The establishment of Qingyan Technology (Nanjing) Co., Ltd. has been registered with a capital of 6.5 million RMB, fully owned by Qingyan Technology (Beijing) Co., Ltd. [1] - The legal representative of the new company is Han Liyan, and it is classified under the scientific research and technical service industry [2]. - The company's business scope includes inspection and testing services, technology services, IoT technology research and development, software development, and various consulting services [2]. Group 2 - The registered address of Qingyan Technology (Nanjing) Co., Ltd. is located at 108 Xuanwu Avenue, Xuanwu District, Nanjing [2]. - The company is structured as a limited liability company with a business duration until August 25, 2025, with no fixed term thereafter [2]. - The company is registered with the Nanjing Xuanwu District Market Supervision Administration [2].

Economic Overview - Hangzhou's economy shows resilience and vitality, with steady recovery in the consumption market and robust industrial support, maintaining a stable operational trend [2] Consumer Market Performance - From January to July, the total retail sales of social consumer goods reached 527.1 billion yuan, a year-on-year increase of 5.1% [3] - The retail sales of household appliances and audio-visual equipment, as well as communication equipment, grew by 86.3% and 34.5% respectively, driven by consumption promotion policies [3] - New energy vehicle retail sales increased by 23.7%, while the retail sales of sports and entertainment products and gold and silver jewelry surged by 40.5% and 29.9% respectively [3] - Basic living necessities maintained stable growth, with retail sales of grain, oil, and food products rising by 9.7% [3] - In July, consumer prices remained flat year-on-year, with a month-on-month increase of 0.4% [3] Industrial Growth - The industrial added value for large-scale enterprises reached 261.3 billion yuan from January to July, with a year-on-year growth of 6.9%, surpassing the national average [4] - Key industries such as computer communication and other electronic equipment manufacturing, automotive manufacturing, and electrical machinery and equipment manufacturing saw added value growth of 17.0%, 30.1%, and 8.5% respectively [4] - High-tech industries, strategic emerging industries, and equipment manufacturing also outperformed the average industrial growth, with increases of 8.3%, 9.7%, and 10.3% respectively [4] - In the smart manufacturing sector, production of industrial control computers and systems grew by 101.3%, while industrial robot production increased by 110.1% [4] Service Sector Expansion - The service sector, excluding wholesale and retail, accommodation and catering, finance, and real estate, generated operating income of 1,094.4 billion yuan from January to June, reflecting an 8.6% year-on-year increase [5] - The information transmission, software, and information technology service industries saw revenue growth of 12.7%, while scientific research and technical services grew by 6.2% [5] - Emerging service industries, particularly in the digital economy and high-tech services, reported revenue increases of 12.6% and 11.8% respectively, significantly outpacing the overall service sector growth [5]

Economic Overview - Hangzhou's economy shows strong resilience with steady recovery in consumption and robust industrial support, indicating a dual characteristic of stability and new vitality [1][4] - The total retail sales of consumer goods reached 527.1 billion yuan, a year-on-year increase of 5.1% from January to July [1] Consumption Trends - Upgrading consumption categories performed well, with home appliances and audio-visual equipment retail sales increasing by 86.3%, and communication equipment by 34.5% [1] - New energy vehicle retail sales grew by 23.7%, reflecting a trend towards green and smart consumption [1] - Basic living consumption remained stable, with grain and oil, and food retail sales increasing by 9.7% [1] Foreign Trade Performance - The total import and export value reached 515.4 billion yuan, a year-on-year increase of 7.2% from January to July [2] - Exports amounted to 368 billion yuan, growing by 12.3%, surpassing the national average [2] - Private enterprises played a significant role, with exports of 282 billion yuan, accounting for 76.6% of total exports [2] Industrial Growth - The industrial added value for large-scale enterprises reached 261.3 billion yuan, with a year-on-year growth of 6.9% [3] - Key industries such as computer communication and electronic equipment manufacturing saw substantial growth, with increases of 17.0% and 30.1% respectively [3] - High-tech industries and strategic emerging industries also showed strong performance, with added values growing by 8.3% and 9.7% respectively [3] Service Sector Development - The revenue of large-scale service industries reached 1,094.4 billion yuan, with a year-on-year growth of 8.6% [3] - The information transmission, software, and IT services sector grew by 12.7%, indicating a strong digital economy [3] - The core industries of the digital economy and high-tech services saw revenue increases of 12.6% and 11.8% respectively [3]

Core Viewpoint - The Ministry of Finance and the State Taxation Administration of China announced improvements to the VAT refund policy for end-of-period tax credits, allowing for monthly full refunds in specific industries, thereby alleviating financial pressure on enterprises [1][4]. Group 1: VAT Refund Policy Overview - The VAT refund policy allows taxpayers to receive refunds when their input VAT exceeds output VAT, which is crucial as VAT accounts for over 30% of national tax revenue in China, with expected revenues exceeding 6 trillion yuan in 2024 [2][3]. - The policy has evolved since its pilot implementation in 2011 for specific industries, with significant expansions in 2019 and 2022 to include more sectors and allow for one-time refunds of accumulated credits [3][4]. Group 2: Specific Industry Impacts - From September 2025, the policy will provide monthly full refunds for end-of-period tax credits specifically for manufacturing, scientific research and technical services, software and information technology services, and ecological protection and environmental governance [4][5]. - The real estate sector will also have a separate refund policy, allowing for a 60% refund of newly increased tax credits if certain conditions are met [4][5]. Group 3: Implementation and Compliance - The tax authority has set clear criteria for taxpayers in the specified industries, requiring that over 50% of their VAT sales come from the relevant sectors to qualify for the refund [6][7]. - Taxpayers must maintain a positive end-of-period tax credit for six consecutive months before applying for a refund, with specific thresholds for the amount of new credits [7][8]. Group 4: Policy Design and Flexibility - The new policy design allows taxpayers to choose between the VAT refund or an immediate tax collection method, enhancing flexibility and risk management [8]. - A restriction on changing the chosen policy within 36 months aims to promote rational decision-making among taxpayers and reduce implementation costs [8].