欢迎扫描下方二维码关注： 编者按 · 我们了解到,自家店铺售卖新鲜猪肉和鸡蛋的许多生 鲜零售商户,对《财政部 国家税务总局关于免征部分鲜活 肉蛋产品流通环节增值税政策的通知》（财税〔2012〕75 号) 这一政策都比较关心,其中"对从事农产品批发、零 售的纳税人销售的部分鲜活肉蛋产品,免征增值税"相关 内容更是跟大家息息相关。为了大家在申报时少走弯路, 接下来我们将详细拆解实际报税时的具体操作,以及增值 税申报的填写要点及注意事项,带大家一步步理清申报思 路。 01 政策依据 根据《财政部 国家税务总局关于免征部分鲜活肉蛋产 品流通环节增值税政策的通知》(财税〔2012〕75号) UP LO : THOST 享受主体: 从事农产品批发、零售的纳税人 优惠内容: 1 对从事农产品批发、零售的纳税人销售的 部分鲜活肉蛋产品 完 征 增值税。 > 免征增值税的鲜活肉产品,是指 措 # 羊 双鸟 翡 FG 及其整块或者分割的鲜肉、冷藏或者冷冻肉, 等组织。 内脏 ฟ le 骨 蹄 载 JIC 3 免征增值税的鲜活蛋产品,是指 鸡蛋 鸭蛋 鹅蛋 包括 鲜蛋 冷藏蛋 以及对其进行破壳分离的蛋液、蛋黄和蛋壳。 ! 注意事项 ...

Core Viewpoint - The cost of living in Hong Kong is significantly higher than in Shanghai, with various categories of expenses showing a 2 to 3 times difference in prices [1][35]. Food - Supermarket prices for items like eggs are comparable, with 30 Hubei eggs priced at 25 HKD in Hong Kong, while similar eggs in Shanghai are estimated to be in the 20s HKD range [3]. - Fresh vegetables in Hong Kong range from 10 to 20 HKD per pound, while in Shanghai, they generally do not exceed 10 HKD per pound [6]. - Fresh pork in Hong Kong costs around 50 to 60 HKD per pound, compared to about 10 HKD in Shanghai, indicating a substantial price difference [7]. - Imported fruits are similarly priced between the two cities, with Hong Kong possibly being slightly cheaper [10]. - Fast food meals in Hong Kong range from 25 to 40 HKD, while in Shanghai, they are estimated at 15 to 25 HKD [12]. - Dining at mid-range restaurants in Hong Kong costs around 300 to 400 HKD per person, compared to 100 to 300 HKD in Shanghai [14]. - High-end dining in Hong Kong averages 800 to 1000+ HKD per person, while in Shanghai, it is considered high-end at 500 HKD and above [14]. Housing - The rent for a 30+ square meter two-bedroom apartment in Hong Kong is estimated at over 15,000 HKD, while similar apartments in Shanghai range from 6,000 to 10,000 RMB [15][16]. - Overall, rental prices in Hong Kong are about 2.5 to 3 times higher than in Shanghai, with a 4 times difference for identical-sized apartments [18]. - The price difference in property values between the two cities is estimated to be only 1 to 2 times, with Hong Kong's rent-to-sale ratio being about 2 times that of Shanghai [19]. Transportation - Public transportation costs in Hong Kong are significantly higher, with monthly expenses estimated at around 600 HKD, compared to a maximum of 200 RMB in Shanghai [22][23]. - Taxi fares in Hong Kong average 10 HKD per kilometer, while in Shanghai, it is approximately 4 RMB [24]. Income - Income levels in Hong Kong do not significantly exceed those in Shanghai, with lower-income workers in Hong Kong earning around 10,000 to 20,000 HKD, compared to 3,000 to 5,000 RMB in Shanghai [30]. - Professional salaries in Hong Kong are estimated to be between 30,000 to 60,000 HKD, with some earning over 1 million HKD annually, benefiting from lower tax rates [31]. - The proportion of high-income individuals (earning over 1 million HKD) is lower in Hong Kong than expected, with a notable presence in both cities [32]. Wealth Distribution - Hong Kong ranks third in the number of ultra-high-net-worth families, with 7,300 households, while Beijing and Shanghai lead the list [34]. - The number of wealthy families with assets over 6 million RMB in Hong Kong is 523,900, placing it third after Beijing and Shanghai [35].