欢迎扫描下方二维码关注： 2) 体育场馆取得的收入主要用于场馆的维护、管理和 劃步展 前一年度登记管理机关的检查结论为"合格"（当 (3) 年新设立或登记的除外) 减半征收条件 企业拥有并运营管理的大型体育场馆 其用于体育活动的房产、土地 减半征收房产税和城镇土地使用税。 不享受优惠的情形 高尔夫球、马术、汽车、卡丁车、摩托车的 比赛场、训练场、练习场 除另有规定外 享受房产税、城镇土地使用税优惠政策。 体育场馆辅助用房及配套设施用于非体育活动的部分 理受上述税收优惠。 【增值税】 号 ● 一般纳税人发生文化体育服务可以选择适用简易计 税方法计税，按照3%征收率计算缴纳增值税。 体育服务 是指组织举办体育比赛、体育表演、体育活 动，以及提供体育训练、体育指导、体育管 理的业务活动。 ● 在境外提供的文化体育服务、教育医疗服务、旅游 服务免征增值税。 在境外提供的文化体育服务 是指纳税人在境外现场提供的文化体育 服务。 【 企业所得税】 小型微利亚洲 年应纳税所得额不超过300万元的部分，减按25%计 入应纳税所得额，按20%的税率缴纳企业所得税， 实际税负为5% 政策延续至2027年12月31日。 供稿：广东 ...

Group 1 - The service industry in China showed a strong growth in the first half of the year, with a value added of 39,031.4 billion yuan, representing a year-on-year increase of 5.5% and accounting for 59.1% of the GDP, an increase of 0.7 percentage points compared to the previous year [1][2] - The contribution rate of the service industry to national economic growth was 60.2%, up by 5.8 percentage points year-on-year, with the service sector driving GDP growth by 3.2 percentage points, an increase of 0.5 percentage points [2] - In the second quarter, the service industry added value reached 19,517.2 billion yuan, growing by 5.7% year-on-year, with a contribution rate to economic growth rising to 61.2% [2] Group 2 - The service retail sales increased by 5.3% year-on-year, outpacing the growth of goods retail sales by 0.2 percentage points, while per capita service consumption expenditure rose by 4.9%, accounting for 45.5% of total per capita consumption expenditure [2] - Cultural and tourism consumption saw significant growth, with tourism services and cultural sports services increasing by 31.9% and 7.4% respectively, and the national box office exceeding 29.2 billion yuan, growing over 20% year-on-year [3] Group 3 - The high-tech service sector experienced robust demand, with fixed asset investment in high-tech services growing by 8.6% year-on-year, and investment in information services increasing by 37.4% [5] - The business activity index for the service industry remained above the critical point, averaging 50.2, indicating continued expansion and positive market expectations [6][7] Group 4 - The integration of technological and industrial innovation is deepening, with high-tech service enterprises showing revenue growth of 9.9% and strategic emerging service enterprises growing by 9.5% from January to May [4] - The digital technology application sector also saw a revenue increase of 11.2% year-on-year, reflecting ongoing innovation and optimization in digital service supply [4]

Core Insights - The service industry in China has shown robust growth in the first half of the year, with a value added of 39,031.4 billion yuan, representing a year-on-year increase of 5.5% and accounting for 59.1% of the GDP, an increase of 0.7 percentage points compared to the previous year [1][2][15]. Group 1: Economic Contribution and Growth - The service sector contributed 60.2% to national economic growth, an increase of 5.8 percentage points year-on-year, driving GDP growth by 3.2 percentage points, which is a 0.5 percentage point increase from the previous year [2][7]. - In the second quarter, the service sector's value added reached 19,517.2 billion yuan, growing by 5.7%, with a contribution rate to economic growth rising to 61.2% [2][4]. - The service production index in June grew by 6.0% year-on-year, indicating sustained growth momentum [2][4]. Group 2: Business Performance - From January to May, revenue from large-scale service enterprises increased by 8.1%, with profit margins improving and overall business performance showing positive trends [2][5]. - Service retail sales grew by 5.3%, outpacing the growth of goods retail sales by 0.2 percentage points, while per capita service consumption expenditure rose by 4.9%, accounting for 45.5% of total per capita consumption [2][3]. Group 3: Emerging Trends and Innovations - Cultural and tourism consumption has become a significant growth driver, with tourism services and cultural sports services seeing transaction growth of 31.9% and 7.4% respectively [3][4]. - The first half of the year saw significant advancements in emerging service sectors, with high-tech service industries and strategic emerging service industries reporting revenue growth of 9.9% and 9.5% respectively [5][6]. - The digital services sector also thrived, with revenue from digital technology application enterprises increasing by 11.2% [5][6]. Group 4: Market Outlook and Policy Support - The service industry business activity index remained above the critical point, averaging 50.2, indicating ongoing expansion and positive market expectations [6][7]. - The total value of service trade imports and exports reached 32,543.6 billion yuan, a year-on-year increase of 7.7%, with foreign investment in the service sector accounting for over 70% of total foreign investment [7][8].

Group 1 - The service industry has shown rapid growth in the first half of the year, with a service value added of 390,314 billion yuan, representing a year-on-year increase of 5.5% [1] - The proportion of service value added in GDP reached 59.1%, an increase of 0.7 percentage points compared to the same period last year [1] - In the second quarter, the service industry value added accelerated to 195,172 billion yuan, with a year-on-year growth of 5.7%, up by 0.4 percentage points from the first quarter [1] Group 2 - The modern service industry has performed well, with information transmission, software, and IT services growing by 11.1% year-on-year, and leasing and business services by 9.6% [2] - High-tech service industries have seen significant revenue growth, with high-tech service enterprises' revenue increasing by 9.9% and strategic emerging service industries by 9.5% from January to May [2] - The fixed asset investment in high-tech services grew by 8.6% year-on-year in the first half of the year [2] Group 3 - Service consumption has shown steady improvement, with service retail sales increasing by 5.3% year-on-year and per capita service consumption expenditure rising by 4.9% [2] - Online retail sales grew by 8.5% year-on-year, while tourism and cultural services saw significant increases, with tourism services up by 31.9% and cultural sports services by 7.4% [2] Group 4 - The service industry has maintained a positive outlook, with the business activity index averaging 50.2, indicating expansion [4] - The business activity expectation index averaged 56.7, remaining in a high prosperity range throughout the first half of the year [4]