有利集团(00406)发布截至2025年9月30日止6个月的中期业绩，该公司取得收入约56.84亿港元，同比增 加28.21%;公司权益持有人应占溢利3919.8万港元，同比增加59.22%;每股盈利约为8.95港仙。 公告称，本集团创纪录的合约价值推动所有主要分部在此期内的收入显著增长。本集团于上半年的收入 增加28%至56.84亿港元，由核心业务增长同比带动。建筑分部取得42.03亿港元的可观收入，同比增长 23%。机电安装分部取得令人鼓舞的收益，增长40%至13.19亿港元。此外，建筑材料供应分部的收入大 增49%至6.47亿港元。凭借强劲的订单量，我们预期于这两年保持高收入水平。 ...

公告称，本集团创纪录的合约价值推动所有主要分部在此期内的收入显著增长。本集团于上半年的收入 增加28%至56.84亿港元，由核心业务增长同比带动。建筑分部取得42.03亿港元的可观收入，同比增长 23%。机电安装分部取得令人鼓舞的收益，增长40%至13.19亿港元。此外，建筑材料供应分部的收入大 增49%至6.47亿港元。凭借强劲的订单量，我们预期于这两年保持高收入水平。 智通财经APP讯，有利集团(00406)发布截至2025年9月30日止6个月的中期业绩，该公司取得收入约 56.84亿港元，同比增加28.21%;公司权益持有人应占溢利3919.8万港元，同比增加59.22%;每股盈利约为 8.95港仙。 ...

欢迎扫描下方二维码关注： 3。建筑工程参项目 一般纳税人为建筑工程老项目提供的建 筑服务,可以选择适用简易计税方法计 税。建筑工程老项目，是指： (1) 《建筑工程施工许可证》注明的合 同开工日期在2016年4月30日前的建筑工程 项目; (2) 未取得《建筑工程施工许可证》 的,建筑工程承包合同注明的开工日期在 2016年4月30日前的建筑工程项目。 政策依据 2。为甲供工程提供的建筑服务 一般纳税人为甲供工程提供的建筑服 务，可以选择适用简易计税方法计税。 甲供工程，是指全部或部分设备、材 料、动力由工程发包方自行采购的建筑工 程。 政績依据 《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(七)项 第2点 《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（七）项 第3点 4.特定甲供工程 建筑工程总承包单位为房屋建筑的地基 与基础、主体结构提供工程服务，建设单 位自行采购全部或部分钢材、混凝土、砌 体材料、预制构件的，适用简易计税方法 计税。地基与基础、主体结构的范围，按 照《建筑工程施工 ...

Group 1 - The report emphasizes the need for stable investment and strategic layout in emerging sectors, predicting that investment in the construction and decoration industry will stabilize in 2026 due to the orderly progress of local government debt reduction and the implementation of central "two重" projects [3][4][28] - The report highlights that the construction sector is expected to benefit from national strategies, particularly in areas such as regional coordination, new infrastructure, and green development, with the central and western regions anticipated to enter a fast development track [3][30][34] - The report notes that low-valued state-owned enterprises are likely to see valuation recovery, as the construction industry remains a pillar of the national economy, supported by ongoing investment in the central and western regions, urban renewal, and overseas market expansion [3][4][28] Group 2 - The report indicates that fixed asset investment growth has slowed down, with infrastructure, manufacturing, and real estate facing pressures, as evidenced by a 0.5% year-on-year decline in fixed asset investment from January to September 2025 [5][9][28] - It is projected that broad infrastructure investment will grow by 4.2% and narrow infrastructure investment by 3.3% in 2026, driven by debt reduction policies and the launch of major projects under the "十五五" plan [26][27][28] - The report discusses the importance of urban renewal and the construction of quality housing, emphasizing that the modernization of cities will require both the improvement of existing stock and the development of new quality housing [59][60] Group 3 - The report identifies specific companies to watch in various sectors, including Sichuan Road and Bridge, China Chemical, and Donghua Technology in the central and western region investments, and Shenghui Integration and Yaxiang Integration in new infrastructure [3][4][28] - The report highlights the rapid growth of the Artificial Intelligence Data Center (AIDC) sector, predicting a significant increase in market size and emphasizing the opportunities for construction companies in this emerging field [49][54][58] - The report outlines the strategic importance of Xinjiang's development, with plans to accelerate investment in ten major industrial clusters, leveraging its unique geographical advantages [37][39][40]

Group 1: Trade Innovation and Development - The "14th Five-Year Plan" emphasizes promoting trade innovation and accelerating the construction of a strong trade nation [1] - In goods trade, there is a focus on market diversification and the integration of domestic and foreign trade, expanding intermediate goods and green trade [1] - The establishment of national import trade promotion innovation demonstration zones aims to increase imports to meet industrial transformation and people's needs [1] Group 2: Digital Trade and E-commerce - The creation of national digital trade demonstration zones is intended to enhance openness in the digital sector and promote institutional innovation in cross-border data and international internet access [2] - The role of cross-border e-commerce comprehensive pilot zones will be leveraged to develop cross-border e-commerce in conjunction with industrial sectors [2] - Support for foreign trade enterprises and e-commerce platforms in global logistics and warehousing infrastructure is crucial for advancing cross-border e-commerce [2]

Group 1 - The implementation of a strong foundation project for tax collection and management under digital transformation is a significant measure to deepen tax collection reform and align with the digital era [1] - The tax authority in Suzhou has actively utilized its tax functions to enhance management quality and efficiency by focusing on practical issues and localized solutions [1] - A credit management mechanism has been established to assist enterprises in restoring their credit ratings, emphasizing the importance of tax compliance as an intangible asset [1] Group 2 - A cross-departmental collaboration mechanism has been established to enhance the management of water resource taxes, shifting the responsibility from water administrative departments to tax authorities [2] - The tax department has conducted special governance to accurately assess water usage and identify tax sources, leading to the discovery of underreported and uncollected water resource taxes [2] - Twelve enterprises have transitioned from passive compliance to actively implementing strict water management systems, significantly improving water usage efficiency and reducing waste [2]

Core Viewpoint - The article discusses common issues related to the value-added tax (VAT) for construction services, clarifying the definitions and tax rates applicable to various types of construction-related services [4][5][6]. Group 1: Definitions and Tax Categories - Services with "engineering" or "construction" in their name do not all fall under construction services; for example, engineering design and engineering supervision are classified as cultural creative services and consulting services, respectively [5]. - Repair and maintenance services are categorized differently: only repair services are considered construction services, while maintenance services fall under "other modern services" with a VAT rate of 6% [6]. Group 2: VAT Payment and Tax Rates - Individuals providing construction services across different regions do not need to prepay VAT according to the regulations set by the State Administration of Taxation [8]. - General taxpayers providing construction services can opt for a simplified tax calculation method if they use a labor-only contracting approach, with a VAT rate of 3% for simplified methods and 9% for general methods [11][15]. Group 3: Invoicing and Tax Classification - When issuing invoices, construction services have specific tax classification codes, with the main code being 305, which includes various subcategories such as engineering services and installation services [14]. - The distinction between the 9% VAT rate and the 3% simplified tax rate is crucial, with small-scale taxpayers applying the 3% rate, which is reduced to 1% for taxable sales from January 1, 2023, to December 31, 2027 [15]. Group 4: Tax Prepayment Benefits - From January 1, 2023, to December 31, 2027, small-scale taxpayers with monthly sales not exceeding 100,000 yuan in the prepayment area may benefit from tax prepayment regulations [16].

Core Viewpoint - The company, Wuhan Xianglong Electric Power Co., Ltd., has released its third-quarter report for 2025, ensuring the accuracy and completeness of the information provided in the report [1][2][10]. Financial Data - The financial statements for the third quarter of 2025 are unaudited, and the company has provided key financial data and indicators in RMB [3][4]. - The report includes details on non-recurring gains and losses, although specific amounts are not disclosed in the provided documents [4]. Shareholder Information - The company has reported on the total number of ordinary shareholders and the status of the top ten shareholders, although specific figures are not included in the documents [5]. Board Meeting - The 14th meeting of the 11th Board of Directors was held on October 27, 2025, with all seven directors present, complying with legal and regulatory requirements [11]. - The board approved the third-quarter report with unanimous consent [13]. Management System Updates - The company plans to establish and revise several management systems to enhance operational standards, including regulations on the management of directors and senior management personnel, information disclosure, and internal reporting [14][15].

Group 1 - The article discusses the process of issuing electronic invoices for train tickets purchased through the railway 12306 platform, highlighting the ease of obtaining invoices at any train station ticket window [4][5] - It clarifies that electronic invoices cannot be issued for cross-border tickets, and passengers must obtain paper reimbursement certificates instead [6] - For group tickets, the article states that only the purchaser can apply for electronic invoices, and new services have been introduced to facilitate group ticket purchases and invoice requests [7] Group 2 - The article provides a step-by-step guide for individuals to issue electronic invoices through the railway 12306 app, including selecting trips and submitting invoice information [11][12][14] - It mentions that electronic invoices are available in PDF and OFD formats, with XML format accessible via the personal income tax app [8] - The article emphasizes the importance of tax classification codes for different types of construction services when issuing invoices [26][27]

Taxation Overview - Tax obligations for taxpayers occur on the day they receive payment for sales or issue invoices [2][3] - For taxpayers providing construction or rental services, tax obligations arise on the day they receive advance payments [4] VAT Prepayment Calculation - General taxpayers calculate pre-paid VAT as (Total price and additional fees - Paid subcontracting fees) ÷ (1 + 9%) × 2% [5] - Small-scale taxpayers calculate pre-paid VAT as (Total price and additional fees - Paid subcontracting fees) ÷ (1 + 3%) × 3% [5] Small-scale Taxpayer Policies - From January 1, 2023, to December 31, 2027, small-scale taxpayers with monthly sales not exceeding 100,000 yuan are exempt from pre-paying VAT [6] - For monthly sales exceeding 100,000 yuan, a reduced prepayment rate of 1% applies instead of the standard 3% [6] Local Taxes - Urban maintenance and construction tax, along with educational fees, are calculated based on the pre-paid VAT amount and are paid locally [7] Corporate Income Tax - Out-of-province construction enterprises in Zhejiang must pay corporate income tax on total income, excluding subcontracting fees, at a rate of 0.2% [8] - In-province construction enterprises are not required to prepay corporate income tax [8]