光大嘉宝所属申万行业为：房地产-房地产开发-住宅开发。所属概念板块包括：低价、小盘、核电、房 屋租赁、国资改革等。 截至6月30日，光大嘉宝股东户数6.44万，较上期减少8.89%；人均流通股23294股，较上期增加9.75%。 2025年1月-6月，光大嘉宝实现营业收入6.42亿元，同比减少10.89%；归母净利润-3.73亿元，同比减少 68.65%。 分红方面，光大嘉宝A股上市后累计派现16.23亿元。近三年，累计派现0.00元。 机构持仓方面，截止2025年6月30日，光大嘉宝十大流通股东中，南方中证房地产ETF发起联接A （004642）位居第十大流通股东，持股1149.45万股，相比上期增加34.21万股。 责任编辑：小浪快报 9月24日，光大嘉宝盘中上涨2.08%，截至09:54，报2.94元/股，成交5808.42万元，换手率1.35%，总市 值44.09亿元。 资金流向方面，主力资金净流入104.26万元，特大单买入120.31万元，占比2.07%，卖出0.00元，占比 0.00%；大单买入1503.23万元，占比25.88%，卖出1519.28万元，占比26.16%。 光大嘉宝今年以来股价 ...

Group 1: Real Estate Taxation - Small-scale taxpayers renting out real estate (excluding personal housing) should calculate the tax payable at a rate of 5% [3] - Real estate development enterprises classified as small-scale taxpayers selling self-developed real estate projects are taxed at a rate of 5% [4] - Small-scale taxpayers renting out self-developed real estate projects are taxed at a rate of 5% [5] Group 2: Labor Dispatch Services - Small-scale taxpayers providing labor dispatch services can choose to calculate tax based on the difference, deducting wages, benefits, and social insurance from the total amount received, and apply a simplified tax method at a rate of 5% [5][6] - Taxpayers providing security services are subject to the same tax policies as labor dispatch services [5] Group 3: Armed Security Services - Taxpayers providing armed security services are taxed similarly to security protection services [6] Group 4: Housing Rental Taxation - For small-scale taxpayers renting out housing, the tax rate is reduced from 5% to 1.5% for individual business owners and other individuals [8] - The calculation formula for taxable amount is: Taxable Amount = Total Sales Amount / (1 + 5%), Tax Payable = Taxable Amount x 1.5% [8] Group 5: Sale of Used Fixed Assets - Small-scale taxpayers selling used fixed assets are subject to a reduced tax rate of 2% [8][9] - The calculation formula for taxable amount is: Taxable Amount = Total Sales Amount / (1 + 3%), Tax Payable = Taxable Amount x 2% [9]