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一般纳税人可按5%简易计税的情形
蓝色柳林财税室· 2025-06-30 15:13
欢迎扫描下方二维码关注: 1.一般纳税人销售其2016年4月30日前取得(不 含自建)的不动产,可以选择适用简易计税方 法,以取得的全部价款和价外费用减去该项不动 产购置原价或者取得不动产时的作价后的余额为 销售额,按照5%的征收率计算应纳税额。纳税人 应按照上述计税方法在不动产所在地预缴税款 后,向机构所在地主管税务机关进行纳税申报。 2.一般纳税人销售其2016年4月30日前自建的不 动产,可以选择适用简易计税方法,以取得的全 部价款和价外费用为销售额,按照5%的征收率计 算应纳税额。纳税人应按照上述计税方法在不动 产所在地预缴税款后,向机构所在地主管税务机 关进行纳税申报。 应纳税额=(全部价款+价 外费用 - 购置原价或取得 不动产时的作价)×5% 销售2016年4月30日前 取得的非自建不动产 应纳税额=(全部价款 +价外费用) ×5% 销售2016年4月30日前 取得的自建不动产 文件依据: 《财政部 国家税务总局关于全面推开营业税 改征增值税试点的通知》 (财税〔2016〕36 号)附件2第一条第(八)项 、出租不动产 般纳税人出租其2016年4月30日前取得的不 动产,可以选择适用简易计税方法 ...
深振业A联合天健等近20亿拿下深圳光明一居住用地
Core Viewpoint - Shenzhen-based company Shen Zhen Zhen Ye A has successfully acquired land use rights in Guangming District for a total price of RMB 1.994 billion, indicating active participation in the local real estate market [1][2]. Group 1: Land Acquisition Details - Shen Zhen Zhen Ye A, in collaboration with Qianhai Tianjian Real Estate Development Co., Ltd. and Jianchen Development Co., Ltd., won the bidding for a land parcel in Guangming District, Shenzhen, with a total area of 34,995.97 square meters and a building area of 108,487 square meters [1]. - The land is designated for residential use with a usage period of 70 years and a plot ratio of ≤3.1 [1]. Group 2: Shareholding Structure - The shareholding distribution for the land acquisition is as follows: Shen Zhen Zhen Ye A holds 40%, Qianhai Tianjian 30%, and Jianchen Development 30% [2]. - Shen Zhen Zhen Ye A is primarily controlled by the State-owned Assets Supervision and Administration Commission of Shenzhen Municipal Government, which holds a direct stake of 21.93% [2]. Group 3: Financial Performance - In 2024, Shen Zhen Zhen Ye A reported a revenue increase of 115.79% to RMB 6.065 billion, while the first quarter of 2025 saw a staggering 540.28% increase to RMB 1.618 billion [2]. - Despite the revenue growth, the company recorded losses of RMB 1.568 billion in 2024 and RMB 25.94 million in the first quarter of 2025 [2]. Group 4: Future Outlook - The company aims to focus on innovation and reform, optimizing its investment layout in the Guangdong-Hong Kong-Macao Greater Bay Area, and accelerating project turnover to ensure stable cash flow [3]. - Shen Zhen Zhen Ye A plans to explore new business areas, including urban village renovation, to promote sustainable and healthy development [3]. Group 5: Market Position - As of June 27, the stock price of Shen Zhen Zhen Ye A was reported at RMB 6.69 per share, with a total market capitalization of RMB 9.031 billion [4].
*ST天喻: 关于出售资产暨关联交易的公告
Zheng Quan Zhi Xing· 2025-06-26 16:39
Group 1 - The company plans to sell its data security industrial park's real estate assets to an affiliated party, Wuhan Guanggu Leju Real Estate Co., Ltd., for a total price of 270.8087 million yuan [2][6][12] - The transaction is classified as an affiliated transaction due to the common control by the same actual controller of both the company and the buyer [2][3] - The board of directors approved the transaction, and it will be submitted for shareholder approval, with the major shareholder abstaining from voting [2][3][12] Group 2 - The assets being sold include all real estate within the data security industrial park, comprising 9 properties with a total land use area of 101,112.28 square meters and a total building area of 58,041.09 square meters [6][12][14] - The transaction price was determined based on an asset appraisal report, ensuring it follows fair market principles and does not harm the interests of the company or its non-affiliated shareholders [6][12] - The company aims to optimize its asset structure and alleviate financial pressure through this transaction, which is expected to have a positive impact on its future financial status and operational results [12][13] Group 3 - The buyer, Wuhan Guanggu Leju, has a registered capital of 170 million yuan and is a wholly-owned subsidiary of Wuhan Guanggu Industrial Development Co., Ltd., which is controlled by the Wuhan East Lake New Technology Development Zone Management Committee [3][5] - The financial data of the buyer indicates total assets of approximately 495.998 million yuan and total liabilities of 500 million yuan, resulting in a negative net asset value [5][6] - The company will continue to lease back the sold properties after the transaction, ensuring that its operational activities remain unaffected [12][13]
天津港发展(03382.HK)附属中航油码头公司拟1.62亿元出售存货、固定资产及土地使用权
Ge Long Hui· 2025-06-23 09:41
Group 1 - The company Tianjin Port Development (03382.HK) announced an asset transfer agreement with Jingjinji Logistics, involving the transfer of assets for a consideration of RMB 162 million (excluding tax) [1] - The target assets include inventory, fixed assets, and land use rights held by the company's subsidiary, China Aviation Oil Terminal Company [1] - The inventory consists of 341 items, primarily operational materials such as pressure gauges, wrenches, and sealing rings [1] Group 2 - The fixed assets include buildings and equipment, with a total building area of 1,892.3 square meters and various structures related to port operations [1] - The land use rights pertain to a state-owned land area of 19,300.9 square meters, designated for port terminal use, with a termination date of March 28, 2061 [1] - Following the asset transfer, the company expects to record a one-time loss of approximately RMB 72.08 million, based on the difference between the transfer price and the latest unaudited net asset value of the target assets [2]
国家数据集团组建在即,盘点现有三类省级数据集团功能定位
南方财经记者卓皙雯 广州报道 今年年初,有媒体报道国家数据集团正在筹备组建,业内对此呼声强烈。国家数据集团虽还未正式落 地,各地对于数据集团的探索建设早在2017年就在如雨后春笋般生根结果。南财数据团队对全国范围内 建立的省级(含自治区)数据集团通过统计和梳理后发现,全国当前已有至少27省及自治区已建立起本 地的省级数据集团,注册资金最高达100亿元。还有多地省级数据集团在设计筹备当中,比如广东于今 年5月提出,将组建广东数据集团。 在国家顶层设计所擘画的公共数据授权运营流程中,运营机构是按照规范程序获得授权、对授权范围内 的公共数据资源进行开发运营的法人组织,将为数据资源融合汇集、数据价值市场化开发、数据产业生 态繁荣奠定基础。在一些地方实践中,运营机构的职能交由了国资设立的数据集团来承担。 在数据要素市场体系设计中,省级数据集团被寄予厚望,一般意在承担整合、运营和开发全省数据资源 的重任,推动多个领域内的数据资源高效流动与共享,破除"数据孤岛"。2024年10月,由各地数据集 团、数产公司或数据要素相关企业共同发起的全国数据集团联盟正式成立。具体来看,这些数据集团名 称并不统一,如数据集团、数据产业集团、 ...
松炀资源: 广东松炀再生资源股份有限公司第四届董事会第二十二次会议决议公告
Zheng Quan Zhi Xing· 2025-06-18 10:22
Group 1 - The company held its 22nd meeting of the 4th Board of Directors on June 18, 2025, with all 7 directors participating in the voting process, confirming the legality and validity of the meeting [1][2] - The Board approved the sale of land use rights for a total area of 28,034.20 square meters (42.05 acres) located in Shantou City, aiming to enhance asset operation efficiency and maximize shareholder value [1][2] - The company plans to sell part of the land, specifically 14,017.1 square meters (21.025 acres), to Shantou Wanzhuang Food Co., Ltd. for a price of 42,050,000.00 yuan, contributing to a total sale price of 84,100,000.00 yuan [1][2] Group 2 - The management team has been authorized to handle the sale of the land use rights, and the transaction does not constitute a related party transaction or a major asset restructuring [2]
浙江新和成股份有限公司关于参与竞拍土地使用权的进展公告
登录新浪财经APP 搜索【信披】查看更多考评等级 证券代码:002001 证券简称:新和成 公告编号:2025-032 浙江新和成股份有限公司 关于参与竞拍土地使用权的进展公告 本次交易不构成关联交易,亦不构成《上市公司重大资产重组管理办法》规定的重大资产重组。具体内 容详见公司2025年5月20日在指定信息披露媒体及巨潮资讯网(http://www.cninfo.com.cn)上刊登的公 告。 二、土地竞拍情况进展 浙江新和成控股有限公司本次参与竞拍杭州市上城区四堡七堡单元JG1402-76地块土地使用权并已竞得 该地块土地使用权,与杭州市规划和自然资源局签订了《国有建设用地使用权出让合同》。现将具体情 况公告如下: 1、出让人:杭州市规划和自然资源局 2、受让人:浙江新和成控股有限公司 3、地块编号:杭政储出[2025]61 号 本公司及董事会全体成员保证信息披露的内容真实、准确、完整,没有虚假记载、误导性陈述或重大遗 漏。 一、土地竞拍情况概述 浙江新和成股份有限公司(以下简称"公司"或"新和成")第九届董事会第十三次会议审议通过《关于参 与竞拍土地使用权的议案》,同意公司以新设立的全资子公司浙江新和成 ...
小商品城:子公司5.69亿元竞得土地使用权
news flash· 2025-05-29 08:11
Core Viewpoint - The company has successfully acquired a piece of state-owned land in Hangzhou for commercial use, indicating a strategic investment in real estate development [1] Group 1: Acquisition Details - The company's wholly-owned subsidiary, Shangbo Nanxing, won the bidding for the land use rights of the JG1203-28 plot in Hangzhou for 569 million yuan [1] - The land is located in the Shangcheng District, covering an area of 13,921 square meters, with a planned construction area of 48,723.5 square meters [1] - The land use is designated for commercial and business purposes, with a lease term of 40 years [1] Group 2: Financial and Project Information - The total estimated investment for the project is 1.099 billion yuan, funded by the company's own capital and some bank loans [1] - The construction period for the project is projected to be 2 to 3 years [1]
金茂源环保:回购天津滨港园区厂房及合并出售厂房及土地使用权
news flash· 2025-05-28 12:23
金茂源环保公告,公司非全资附属公司天津金华都与天津洪跃签订厂房回购合同,回购位于天津滨港园 区的802厂房永久使用权,代价为4906.8万元(含税)。同时,天津金华都与天津洪跃签订厂房出售合同, 出售该厂房及土地使用权,总代价为5778.8万元。此次交易构成公司的须予披露交易,并须遵守上市规 则第十四章有关申报及公告的规定。交易完成后,预计集团将录得未经审核收益净额约200万元,所得 款项将用于正常和普通业务的持续发展及一般运营资金。 ...
国有土地使用权出让收入等确认申报类非税收入征缴操作指引
蓝色柳林财税室· 2025-05-26 00:52
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