2026.01. 12 本文字数：1453，阅读时长大约3分钟 作者 | 第一财经 陈益刊 增值税法及其实施条例从今年起正式施行，其中一大变化是企业抵税项目有所扩大。 上海财经大学公共政策与治理研究院院长田志伟告诉第一财经，上述变化改变了此前增值税法规对纳 税人购进餐饮服务等不得抵税"一刀切"做法。这意味着，如果企业购进的这些服务不是直接用于最 终消费，而是作为生产经营活动的一个中间环节，那么其对应的进项税额就有可能被纳入抵扣范围。 "这一变化背后的核心逻辑是更好地体现增值税的'中性原则'和'抵扣链条完整性'。"田志伟说。 他解释，增值税的理想状态是仅对每个环节的增值额征税，避免重复征税。当企业购进餐饮等服务是 用于转售或作为其应税服务的组成部分时，这些服务对企业而言是生产资料而非最终福利。如果不允 许抵扣，就会中断抵扣链条，导致对这部分价值重复征税。新法规的调整正是为了避免这种抵扣链条 的中断。 目前增值税法实施条例并未对前述增值税法第二十二条款中的"直接用于消费"，给出进一步解释。 葛玉御认为，所谓的直接用于消费，比如企业主请亲朋好友一起到餐厅吃饭消费，这显然跟企业生产 经营活动没有任何关系，自然不能抵扣 ...

允许抵扣的进项税额越多，企业缴纳的增值税就越少。 增值税法及其实施条例从今年起正式施行，其中一大变化是企业抵税项目有所扩大。 增值税应纳税额的一般计税方法是销项税额抵扣进项税额，因此允许抵扣的进项税额越多，企业缴纳的 增值税就越少。 葛玉御表示，目前上述确定可以抵扣的餐饮服务、居民日常服务和娱乐服务是"买入转售"的情形。比如 旅行社向餐厅购入的餐饮服务是要转售给游客，这属于典型的用于"应税交易"，预计今年旅行社从餐厅 取得的增值税专票进项税额可以从销项税额中抵扣。此举有利于打通增值税抵扣链条，降低税负。 普华永道中国税务合伙人李军告诉第一财经，上述增值税法这一变化，对于电商平台转售餐饮，日常生 活服务和娱乐服务，就可以抵扣从商家取得的增值税专用发票所含的进项税。 葛玉御认为，所谓的直接用于消费，比如企业主请亲朋好友一起到餐厅吃饭消费，这显然跟企业生产经 营活动没有任何关系，自然不能抵扣。企业请客户到餐厅等消费，为的是促成交易、拿下订单，理论上 来讲，跟生产经营、应税交易是有关系的，但在当下增值税法规相关条款之下，也不能抵扣。 上海国家会计学院副教授葛玉御对第一财经分析，纳税人"直接用于消费"的餐饮、居民日常和 ...

♀ 义化创意： ប៉ា​ 广告服务、会议展览 ◇ 物流辅助： 仓储、装卸、收派服务 ◆ 鉴证咨询:法律鉴证、会计鉴证、税务 鉴证、资产评估 ◇ 商务辅助:人力资源、物业管理、安全 保护 开发票时,生活服务与现代 服务的税率有何区别呢? 具体祝目税率 人 大 习 习 275 模纳税人适 /0 11- UV >> 女 | 0/04/1 【增值税 = 生活服务 - 增值税税率 ◇ 基本税率:6% ● 常见服务税目细分: ◇ 餐饮住宿: 6% ◆ 教育医疗服务： 免征增值税（医疗机构 提供的医疗服务以及从事学历教育的学 校提供的教育服务免征增值税。) ◆ 文化体育服务: 6%(纪念馆、博物 馆、文化馆、文物保护单位管理机构、 美术馆、展览馆、书画院、图书馆在自 己的场所提供文化体育服务取得的第一 道门票收入以及寺院、宫观、清真寺和 教堂举办文化、宗教活动的门票收入免 征增值税) ◆ 旅游服务: 6% (可以选择差额计税即 取得的全部价款减去住宿费、餐饮费、 交通费等后的余额为销售额,按6% 计 税。也可选择全额按6% 计税) ◇ 娱乐服务:6% ◇ 居民日常服务:6% (婚姻介绍服务、 殡葬服务免征增值税。殡葬服务是 ...

央视网消息：新年伊始，各地不断扩大优质商品和服务供给。消费品以旧换新等政策持续加力扩围，激发消费活力进一步释放。 老厂房变身新商圈 成热门打卡点 各地重点商圈持续上新。在福建厦门中心城区，在老厂房上建起来的特色社区公园成为新晋热门打卡点。这里引进了近40个优质品 牌，涵盖零售、娱乐、运动等多个领域，受到市民游客的青睐。 长三角风味点燃开年消费热情 销售人员介绍，当前，消费者购车可同步享受厂家直补、以旧换新补贴及置换政策补贴三重优惠，降低了购车门槛，激发市场消费 的潜力。 物流配送效率提升 激发县域消费活力 新年伊始，在新疆阿克苏，每天都有多班城乡客运车辆装着快递包裹驶向各乡镇。这些包裹经乡镇站点快速分拣后，当天就能送到 村民手中。 目前，新疆县级物流配送中心、乡镇物流配送站点实现全覆盖，乡村快递通达率、农村电子商务覆盖率接近100%，有效地激发县域 消费活力。 在浙江宁波，来自浙江11地市及江苏、安徽近百个美食摊位，组成了一条"长三角风味长廊"。绍兴黄酒奶茶、台州板栗酥饼、嵊州 小笼包等特色小吃琳琅满目。美食汇聚，打开了食客们的味蕾，也点燃了大家的消费热情。 "以旧换新"政策持续 汽车消费热度攀升 在安徽芜湖 ...

格隆汇12月29日丨永旺(00984.HK)宣布，于2025年12月29日，公司(作为承租人)就续租该处所签订续订 要约，租期为一年十一个月，自2026年1月1日起至2027年11月30日止(包括首尾两日)。公司自2009年12 月起租用该处所，并在该处所经营零售业务。 该处所： 香港新界将军澳唐德街1号将军澳广场二层2-021至2-066号舖及部份公众走廊。用途︰作为承 租人经营业务之店舖，包括其百货服务、娱乐服务、餐饮服务，并以超级市场服务为重点，以及承租人 特许经营者的业务营运。 ...

Economic Growth Insights - The US GDP for Q3 2025 showed a significant growth rate of 4.3%, exceeding the expected 3.3% and the previous 3.8%[7] - Personal consumption contributed 3.5% to GDP growth, up from 2.5% in the previous quarter, indicating strong consumer spending[7] - The final sales of domestic private purchasers recorded a year-on-year growth of 2.6%, reflecting resilient domestic demand despite economic uncertainties[7] Investment Trends - Private investment saw a slight contraction of -0.3%, with non-residential construction and residential investment declining by -6.3% and -5.1%, respectively[7] - AI-related investments remain a key driver, with equipment and intellectual property investments growing at 5.4%, although this is a significant drop from earlier in the year[7] - The contribution of AI-related investments to GDP growth is estimated at approximately 0.6% for Q3, but the growth rate is expected to slow down[7] Employment and Economic Risks - The job market shows signs of significant weakness, with a three-month moving average of new jobs at only 22,000, indicating a potential recession[7] - The unemployment rate rose to 4.6%, a level historically associated with economic downturns[7] - Risks of inflation rebounding and the economy slipping into recession are highlighted as major concerns for future growth[4]

Market Overview - A-shares and Hong Kong stocks are showing a weak trend, diverging from the rising prices of precious metals like platinum, lithium carbonate, gold, and silver, indicating a lack of alignment with the global "double holiday market" [3] - The volatility of the Shanghai Composite Index has been significantly lower than that of US and European markets in recent years, reflecting the complex structure of investors in the Chinese stock market [3] Investment Opportunities - **Humanoid Robots**: The upcoming New Year events are expected to feature humanoid robots, which may boost sales for related companies, although the impact on stock performance may be limited [4] - **Innovative Drugs and CROs**: The pharmaceutical sector remains stable, with year-end reports likely to prompt investment in pharmaceutical stocks as a means to stabilize financial expectations for investment funds [4] - **New Consumption, Especially Service Consumption**: The focus for 2026 is on stimulating consumption, particularly in the service sector, with potential growth in entertainment industries such as mobile games, live streaming, movies, and short dramas [6] - **Cyclical Non-ferrous Stocks**: The current environment of monetary easing is expected to continue, supporting the commodities market through at least the second half of next year [6]

Group 1 - The article discusses the Cultural Undertaking Construction Fee, which is a non-tax revenue collected by the government to promote the healthy development of cultural undertakings through advertising and entertainment services [4]. - Advertising services are defined as activities that promote goods, services, or announcements through various media, including books, newspapers, television, and the internet [5]. - Entertainment services include businesses that provide venues and services for entertainment activities, such as nightclubs, bars, and recreational facilities [5]. Group 2 - The fee is applicable to advertising media units and outdoor advertising operators providing services within the People's Republic of China, as well as individuals and units providing entertainment services [6]. - For foreign advertising media units and outdoor advertising operators that provide services in China without a local establishment, the recipient of the advertising service is responsible for withholding the fee [6]. - Similarly, foreign entities providing entertainment services in China without a local establishment are also subject to the same withholding obligations [6].

Core Viewpoint - The article discusses the Cultural Industry Development Fee, a non-tax revenue collected by the government to promote the healthy development of cultural industries, specifically targeting advertising and entertainment services. Taxpayer Entities - Taxpayers include advertising media units and outdoor advertising operators providing services within the People's Republic of China, as well as individuals and units providing entertainment services. Foreign advertising units providing services in China without a local establishment are also subject to this fee, with the service recipient acting as the withholding agent [1]. Definition of Services - Advertising services encompass various forms of promotion for clients' goods and services, including activities like advertising agency services and the publication of ads across multiple media [1]. - Entertainment services refer to businesses providing venues and services for entertainment activities, such as nightclubs, bars, and recreational facilities [1]. Calculation of Sales Amount - The taxable sales amount for advertising services is calculated as the total inclusive price received for services minus any paid advertising fees to other companies. Proper documentation, such as VAT invoices, is required for deductions [2]. - For entertainment services, the taxable sales amount is the total inclusive price received for the services provided [2]. Declaration Process - Taxpayers can log into the electronic tax bureau to view pending declarations and access the Cultural Industry Development Fee declaration page through specific menu options [4][5]. - The declaration process includes two methods: supplementary declaration and form-filling declaration, with options to edit deductible items for advertising services [6][7]. Important Notes - Taxpayers engaged in both advertising and entertainment services must submit separate declarations for each service type [10]. - Small-scale taxpayers with monthly sales not exceeding 20,000 yuan (or quarterly sales of 60,000 yuan) are exempt from the Cultural Industry Development Fee [10].

Core Viewpoint - The article discusses the Cultural Industry Development Fee, a non-tax revenue collected by the government to promote the healthy development of cultural industries, specifically targeting advertising and entertainment services. Taxpayer Entities - Taxpayers include advertising media units and outdoor advertising operators providing services within the People's Republic of China, as well as individuals and units providing entertainment services. Foreign advertising units providing services in China without a local establishment are also subject to this fee, with the service recipient being the withholding agent for the fee [1][2]. Definition of Services - Advertising services encompass various forms of promotion for clients' goods and services, including activities related to newspapers, magazines, radio, television, and online platforms. Entertainment services refer to businesses providing venues and services for entertainment activities, such as nightclubs, bars, and recreational facilities [1][2]. Calculation of Sales Amount - The taxable sales amount for advertising services is calculated as the total inclusive price received for services minus any paid advertising fees to other companies. For entertainment services, it is the total inclusive price received for the services provided [2]. Declaration Process - Taxpayers can log into the electronic tax bureau to view pending declarations. They can access the declaration page through specific menus for non-tax income declaration [4][5]. Declaration Methods - The declaration can be done through two methods: supplementary declaration and form-filling declaration. Taxpayers can confirm data accuracy and make necessary adjustments during the supplementary declaration process [6][7]. Important Notes - If a taxpayer engages in both advertising and entertainment services, separate forms must be filled out for each service type. Discrepancies in the amounts reported in the declaration can lead to submission failures, requiring manual corrections [10][11]. Small-scale taxpayers with monthly sales not exceeding 20,000 yuan (or quarterly 60,000 yuan) are exempt from this fee [11].