柬华日报12月24日报道，柬埔寨海关总局于12月23日发布通告称，根据政府最新颁布的法令，柬埔寨将 对部分进口商品的关税及特别税进行战略性调整。新税率政策将于2026年1月1日起正式施行。 此次税政调整旨在通过降低关键物资的进口成本，进一步优化国内营商环境，促进贸易便利化，并引导 经济结构向高附加值及绿色可持续方向转型。 多类商品实现"零关税"。为支持农业发展、科技普及及教育科研，政府决定将多类商品的进口关税由原 先的15%或7%统一降至0%，包括幼崽活禽、计算机及其相关外围设备、天线设备、实验室专用仪器、 配件及相关检测设备等。 民生及工业用品大幅降税。多项涉及民众日常消费及基础建设的商品关税也迎来了显著下调，包括卫生 巾、尿布、电饭煲、蔬果搅拌机、榨汁机、石磨及岩棉板等，关税由15%降至7%；船舶船体防腐涂 料、烧烤用电烤箱，以及豪华轿车的进口关税由35%大幅降至7%。 绿色能源与科技产品特别税优惠。为响应环保政策，推动电动汽车(EV)产业链发展，政府对相关电子产 品的特别税进行了专项减免。电动汽车电机、吸尘器及音响设备特别税率由10%降至0%；电动汽车电 池特别税率由10%调降至5%。 行业分析人士指出 ...

Core Viewpoint - The tragic fire at Hong Kong's Hong Fu Court serves as a severe warning for the mainland real estate market, highlighting potential common issues and risks associated with aging high-rise buildings [1][11]. Group 1: Fire Incident and Causes - The fire was exacerbated by the use of polyurethane foam, which acted as a rapid fire spreader, indicating significant safety vulnerabilities in older high-rise buildings [1][10]. - Many residents reported that their windows were glued shut with foam, creating a major safety hazard during the fire [4]. Group 2: Aging High-Rise Issues - A large number of high-rise residential buildings in mainland China, constructed between the 1990s and 2010s, are now facing similar aging issues, including deteriorating exterior insulation, waterproofing failures, and structural problems [3][6]. - The reliance on inexpensive and quick fixes, such as foam, instead of comprehensive repairs, reflects a broader trend of prioritizing cost over safety in building maintenance [3][6]. Group 3: Material Concerns - The use of foam boards, particularly EPS (expanded polystyrene), in exterior insulation poses significant fire risks, especially when exposed to flames during renovations or maintenance [10]. - Although rock wool boards, introduced as a safer alternative, have been adopted since 2017, compliance with safety standards remains questionable, and many buildings still utilize older materials [7][8]. Group 4: Systemic Issues in Property Management - Property management often opts for superficial repairs rather than thorough maintenance, leading to a reliance on foam as a temporary solution for persistent issues [6]. - The misallocation of maintenance funds and the lack of financial resources hinder the ability to address the systemic problems associated with aging high-rises [6][11]. Group 5: Future Implications - The ongoing safety issues in aging high-rise buildings will persist unless addressed, with the Hong Fu Court incident potentially being just the beginning of a larger trend if no action is taken [11].