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问答|广告策划、广告设计和广告发布,该如何开具发票?操作方法
蓝色柳林财税室· 2025-08-22 13:08
欢迎扫描下方二维码关注: ▲戳蓝色字关注蓝色柳林财税室 为方便纳税人缴费人快速获取最新、最关切的非税收入政策解答,助力广大缴费人提高申报缴费质量,宁波税务推出"文化事业建设费一问 一答"系列专题,对高频热点问题进行解答,以清晰指引助您轻松办理税费事宜。 今天我们来看: 广告策划、广告设计和广告发布,该如何开具发票? 丁告发布- 属于《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)的《销售服 务、无形资产、不动产注释》中"广 告服务" 范围内的服务。 需要缴纳文化事业建设费 广告设计 广告策划 不属于广告服务 不需要缴纳文化事业建设费 (0.) ब £ e 因此,如果企业承接广告业务,须 核算清楚,开具发票时应选择不同 项目名称。 广告发布,应选择以"3040303"开 头的税收编码 (名称为"广告服 务"),同时发票填写的内容应当为 "广告发布"。 广告策划、广告设计,应选择 "3040301000000000000000"或 "3040301990000000000000000000000 编码(名称为"设计服务"),同时 发票填写的内容应当为"广告策划" 或"广告 ...
联美控股(600167):收入稳增利润承压 燃煤成本下行促2025Q1业绩回暖
Xin Lang Cai Jing· 2025-06-10 02:31
Group 1 - The company reported a steady increase in revenue for 2024, achieving an operating income of 3.509 billion yuan, a year-on-year growth of 2.87%, but faced profit pressure with a net profit of 659 million yuan, a decline of 23.29% [1] - The decrease in net profit and basic EPS, which was 0.2935 yuan (down 22.69% year-on-year), was primarily due to impairment losses on long-term assets and increased advertising media resource costs [1] - The clean energy segment generated 2.808 billion yuan in revenue, accounting for 80% of total revenue, with a slight growth of 0.88%, driven by stable heating and steam business [2] Group 2 - The advertising segment saw a revenue increase of 12.26% to 670 million yuan, benefiting from the expansion of the subsidiary Zhaoxun Media in the high-speed rail digital media sector [2] - Despite the revenue growth in advertising, the gross margin decreased by 8.27 percentage points to 33.68% due to rising media resource costs [2] - In Q1 2025, the company reported an operating income of 1.698 billion yuan, a slight decline of 1.06%, but net profit increased by 9.56% to 618 million yuan, attributed to falling coal costs [2] Group 3 - The company forecasts revenue growth for 2025-2027, estimating operating income of 3.615 billion, 3.796 billion, and 4.009 billion yuan, with net profits of 800 million, 853 million, and 921 million yuan respectively, reflecting year-on-year growth rates of 21.4%, 6.6%, and 8.0% [3] - Corresponding EPS is projected to be 0.35, 0.38, and 0.41 yuan, with PE ratios of 16.9X, 15.8X, and 14.6X [3]
联美控股:清洁能源主业稳中向好,高分红彰显股东回报-20250505
Xinda Securities· 2025-05-05 06:23
Investment Rating - The investment rating for the company is not explicitly stated in the report [1] Core Views - The company's clean energy business is stable and shows positive growth, with a total revenue of 3.509 billion yuan in 2024, a year-on-year increase of 2.87%. However, the net profit attributable to the parent company decreased by 23.29% to 659 million yuan due to impairment losses [2][3] - The company is actively expanding its hydrogen energy and heat pump business, leveraging technological innovations to promote green development. It has strategic investments in hydrogen energy equipment and is implementing projects for low-emission heating and waste heat recovery [3] - The company demonstrates strong shareholder returns through cash dividends, share buybacks, and special dividends, with a total profit distribution amounting to 907 million yuan, exceeding 137.60% of the net profit attributable to the parent company in 2024 [3] - Revenue forecasts for 2025-2027 are projected at 3.570 billion yuan, 3.689 billion yuan, and 3.812 billion yuan, with corresponding growth rates of 1.7%, 3.3%, and 3.3% [4] Financial Summary - In 2024, the company achieved total revenue of 3.509 billion yuan, with a year-on-year growth rate of 2.87%. The net profit attributable to the parent company was 659 million yuan, down 23.29% from the previous year [5] - The gross profit margin for 2024 was 33.35%, a decrease of 1.28 percentage points compared to the previous year, primarily due to increased depreciation costs [3] - The earnings per share (EPS) for 2024 was 0.2935 yuan, a decrease of 22.69% year-on-year [2][5] - The company plans to distribute a total cash dividend of 445 million yuan in 2024, which accounts for 67.51% of the net profit attributable to the parent company [3]