日本股市早盘在获利了结盘打压下走低，此前该基准指数大幅上涨至纪录高位。汽车和房地产股领跌。 本田汽车下跌2.4%，住友不动产下跌2.6%。日经指数下跌0.3%，报52，363.15点，此前在周二创下纪录 高点。 MACD金叉信号形成，这些股涨势不错！ MACD金叉信号形成，这些股涨势不错！ 责任编辑：王永生 日本股市早盘在获利了结盘打压下走低，此前该基准指数大幅上涨至纪录高位。汽车和房地产股领跌。 本田汽车下跌2.4%，住友不动产下跌2.6%。日经指数下跌0.3%，报52，363.15点，此前在周二创下纪录 高点。 责任编辑：王永生 ...

人民财讯12月30日电，司法部、财政部、税务总局负责人就《中华人民共和国增值税法实施条例》答记 者问表示，《条例》对增值税法第3条所称"货物""服务""无形资产"和"不动产"作出细化规定：一是货 物包括有形动产、电力、热力、气体等；二是服务包括交通运输服务、邮政服务、电信服务、建筑服 务、金融服务，以及信息技术服务、文化体育服务、鉴证咨询服务等生产生活服务；三是无形资产是指 不具实物形态，但能带来经济利益的资产，包括技术、商标、著作权、商誉、自然资源使用权和其他无 形资产；四是不动产是指不能移动或者移动后会引起性质、形状改变的资产，包括建筑物、构筑物等。 财政部、税务总局将出台配套文件，进一步提出货物、服务、无形资产、不动产的具体范围，报国务院 批准后公布施行。 ...

Core Viewpoint - The article discusses the requirements for general taxpayers in China regarding the prepayment and declaration of value-added tax (VAT) when transferring real estate, highlighting different scenarios based on the acquisition date of the property [1][2][3]. Summary by Sections Prepayment and Declaration Requirements - General taxpayers must prepay VAT to the tax authority at the location of the real estate and declare taxes to the tax authority at the location of the institution [1]. - For properties acquired before April 30, 2016, the tax rate is 5% for simplified tax calculation and 9% for general tax calculation [2]. - For properties acquired after May 1, 2016, the same tax rates apply, with the requirement to deduct the original purchase price or the price at acquisition from the total price and additional costs to determine the taxable amount [3]. Tax Calculation Methods - Non-self-built properties can choose between simplified and general tax calculation methods, with the respective rates of 5% and 9% [2][3]. - Self-built properties also follow the same tax calculation methods and rates as non-self-built properties [3]. Tax Authority Interaction - Taxpayers must interact with the local tax authority for both prepayment and declaration processes, ensuring compliance with the specified tax rates and calculation methods [1][2].

Core Viewpoint - The company plans to sell certain real estate assets to improve its financial situation and ensure the interests of shareholders, with an expected asset disposal loss of 25.81 million yuan, which exceeds 10% of the company's audited net profit for the most recent fiscal year [1] Group 1: Asset Sale Details - The assets being sold include certain commercial and office properties located in Miyun District, Beijing, and Jianggan District, Hangzhou [1] - The transaction is aimed at revitalizing assets, achieving cash flow, and optimizing the company's financial structure [1] Group 2: Financial Impact - The anticipated asset disposal loss is 25.81 million yuan, representing over 10% of the company's latest audited net profit [1] - The transaction does not constitute a related party transaction or a major asset restructuring [1]

Core Points - The company has established a detailed asset acquisition and disposal procedure to ensure asset security and information transparency, in compliance with related regulations from ASE Technology Holding Co., Ltd [1][6] Asset Scope and Investment Limits - The asset scope includes various categories such as securities, real estate, membership certificates, intangible assets, usage rights, financial institution debts, and derivatives [2] - The total investment in non-operating real estate and usage rights cannot exceed 20% of the latest financial statement net value; total securities investment is limited to 200% of net assets, with individual securities capped at 120% of net assets [2] Transaction Procedures - Transactions involving securities require internal approval based on the amount; for amounts below 300 million, the chairman can approve, while amounts above require board resolution [3] - Real estate and equipment transactions follow internal control procedures, with specific approval limits for the chairman and requirements for capital expenditure plans and price references [3] - Intangible assets and membership certificates also follow internal control, with similar approval processes and requirements for price assessments [3] Related Party Transactions and Derivatives - Related party transactions require adherence to standard procedures, with evaluations needed for significant amounts; cost assessments must be verified by accountants [4] - Derivative transactions are permitted under specific conditions and require board approval, with clear distinctions between hedging and non-hedging strategies [4] Corporate Mergers and Acquisitions - Mergers, splits, acquisitions, or share transfers must involve professional consultation and documentation for shareholders, with strict principles governing changes in exchange ratios or acquisition prices [5] Information Disclosure and Subsidiary Control - Asset acquisition or disposal must be reported within two days to ASE Technology Holding Co., Ltd, with clear calculation methods for transaction amounts [6] - Subsidiaries are required to report to the board and shareholders, summarizing transaction situations monthly, which will be included in the annual audit plan by the parent company's auditing unit [6]

Core Insights - Ghana is promoting six major investment products to the Asian market, indicating a growing interest and opportunity for African products in Asia [1] Investment Opportunities - The six recommended investment products from Ghana include: - Shea butter - African black soap (Alata Samina) - Cashews - Rubber - Chocolate - Real estate [1] Market Context - As of 2023, Singaporean companies have invested over $20 billion in Africa, making Singapore one of the top ten sources of investment in the continent [1]