地方教育附加: 土地增值税: ​​​ 免征。 个人所得税: 据实： 能提供完整、准确的财产原始凭证及合理 扣除费用凭证的,以转让财产的收入额减 除财产原值和合理费用后的余额为应纳税 所得额,其中,转让收入以合同成交价与房 屋评估价孰高原则为依据:税率20% 不能提供完整、准确的财产原值凭证及合 核定: 理扣除费用凭证的,按转让收入核定征收: 征收率1% 个人转让自用达5年以上 家庭唯一用房免征。 作为买方,这些知识你更要知道: EURCERS: 免征。 更新: + 个人购买家庭唯一住房(家庭成员范围包 括购房人、配偶以及未成年子女,下同): 面积为140平方米及 面积为140平方米 以下的,减按1%的 以上的,减按1.5% 税率征收契税; 的税率征收契税。 + 个人购买家庭第二套住房: 面积为140平方米及 面积为140平方米 以下的,减按1%的 以上的,减按2%的 税率征收契税。 税率征收契税; 家庭第二套住房是指已拥有 套住房的家庭购买的第二套住房。 + 个人购买第三套及以上住房: 税率3% 纳税人申请享受税收优惠的, 应注意: ● 应当向主管税务机关提交家庭成员信息证明 和购房所在地的房地产管理部门出具 ...

Core Insights - Shenzhen Airport (000089.SZ) reported a passenger throughput of 6.0238 million in October, representing a year-on-year increase of 6.30% [1] - The cargo and mail throughput for the same month reached 181,100 tons, showing a year-on-year growth of 6.17% [1] Summary by Category Passenger Traffic - The total passenger throughput for October was 6.0238 million, which is a 6.30% increase compared to the same month last year [1] Cargo and Mail Traffic - The cargo and mail throughput for October was 181,100 tons, reflecting a year-on-year growth of 6.17% [1]

Group 1 - Shenzhen Airport reported a passenger throughput of 6.0238 million in October 2025, representing a year-on-year increase of 6.3% [1] - From January to October 2025, the total passenger throughput reached 54.9372 million, showing a year-on-year growth of 7.94% [1]

Core Insights - The company announced that by October 2025, its passenger throughput will reach 6.0238 million, representing a year-on-year growth of 6.30% [1] - The cumulative passenger throughput for the current year is 54.9372 million, showing a year-on-year increase of 7.94% [1] Passenger Traffic Breakdown - Domestic passenger throughput is 5.4691 million, with a year-on-year growth of 4.88% [1] - Regional passenger throughput stands at 47,400, reflecting a significant year-on-year increase of 26.19% [1] - International passenger throughput is 507,200, marking a year-on-year growth of 22.42% [1] Cargo and Mail Throughput - The cargo and mail throughput is 181,100 tons, which represents a year-on-year increase of 6.17% [1] - The cumulative cargo and mail throughput for the current year is 1,679,900 tons, showing a year-on-year growth of 11.10% [1] Flight Operations - The number of flight takeoffs and landings is 38,961, indicating a year-on-year growth of 3.43% [1]

Policy Basis - The article discusses the regulations regarding the deduction of input VAT for domestic passenger transport services, allowing taxpayers to deduct the input VAT from the output VAT based on the relevant invoices [3][5]. - It cites the announcement from the Ministry of Finance, State Administration of Taxation, and General Administration of Customs, which outlines the conditions under which input VAT can be deducted [3]. Conditions for Deduction - Not all situations allow for the deduction of input VAT; the invoices must comply with the regulations and the basic rules for input VAT deduction [5]. - Specific items are listed where input VAT cannot be deducted, including those related to simplified taxation methods, exempt projects, and personal consumption [6]. Income Recognition for Rental Income - The article explains the recognition of rental income according to the Enterprise Income Tax Law, stating that rental income should be recognized based on the payment terms agreed in the contract [13]. - It also mentions that if rental income is received in advance for a period extending into future years, it can be recognized evenly over the rental period [14].

Core Insights - The Taiyuan Railway Bureau maximized transportation potential during the National Day and Mid-Autumn Festival holiday, with a total of 2.893 million passengers sent from October 1 to 8, averaging 362,000 passengers per day, and a record single-day high of 444,000 passengers on October 8 [1] Group 1: Transportation Capacity and Passenger Flow - The holiday period saw a significant overlap of family visits, student travel, and tourism, prompting the Taiyuan Bureau to closely monitor passenger flow and adjust transportation capacity accordingly [1] - The bureau implemented flexible scheduling with "one map per day," adding 450 trains to popular destinations and operating 525 additional high-speed trains, increasing the starting seat capacity by 55,000 per day [1] Group 2: Tourism and Special Services - The tourism market in Shanxi experienced a surge, with high passenger volumes in popular cities such as Taiyuan, Datong, and Yuncheng, leading to the introduction of special trains like the "Fan Train" to enhance travel experiences [1] - The bureau also continued to operate public "slow trains" to facilitate travel for local residents [1] Group 3: Passenger Experience and Safety - To ensure a positive travel experience, the Taiyuan Bureau enhanced passenger services by increasing security checks, staff, and volunteers, while optimizing station flow for safe and smooth boarding [2] - Special services were provided for vulnerable groups, including the elderly, children, and pregnant women, with a focus on efficient online and offline support [2] Group 4: Energy Supply and Coal Transportation - In response to increased electricity demand during the holiday, the Taiyuan Bureau optimized coal transportation logistics, establishing a fast track for coal delivery and implementing a daily communication mechanism to monitor coal consumption and inventory at power plants [2] - A total of 15.08 million tons of coal were transported during the holiday to meet production and electricity needs [2]

Core Points - The Taiyuan Railway Bureau achieved a record high in daily passenger volume during the National Day and Mid-Autumn Festival holiday, with a total of 2.893 million passengers from October 1 to 8, averaging 362,000 passengers per day, and reaching 444,000 passengers on October 8 [1][3]. Transportation Capacity and Operations - The Taiyuan Railway Bureau maximized transportation potential by increasing capacity, implementing flexible scheduling, and utilizing various methods such as adding temporary trains and coupling high-speed trains, resulting in an average increase of 55,000 starting seats per day [3]. - A total of 450 additional passenger trains were launched to major cities including Beijing, Tianjin, Xi'an, and Hohhot, along with 525 high-speed trains operating in coupled formations [3]. Tourism and Passenger Experience - The tourism market in Shanxi saw a significant increase in activity, with popular tourist cities like Taiyuan, Datong, and Yuncheng maintaining high passenger flow [3]. - The Taiyuan Railway Bureau organized special trains, such as the "Fan Train" from Taiyuan to Datong, to enhance travel experiences and promote tourism consumption [3]. Passenger Services and Safety - The Taiyuan Railway Bureau focused on improving passenger experience by enhancing service quality, increasing security checks, and optimizing station flow to ensure safe and smooth boarding [5]. - Special services were provided for vulnerable groups, including the elderly, pregnant women, and those with disabilities, along with coordination with local transport services to facilitate seamless travel [5]. Coal Transportation and Energy Supply - The Taiyuan Railway Bureau played a crucial role in coal transportation during the holiday, dispatching 15.08 million tons of coal to meet increased electricity demand due to higher consumption during the holiday [5]. - A communication mechanism was established to monitor coal consumption and inventory at power plants, allowing for tailored supply solutions [5].

Core Insights - During the National Day and Mid-Autumn Festival holiday from October 1 to October 8, 2025, Shijiazhuang Zhengding International Airport transported a total of 329,000 passengers, with a year-on-year increase of 9.2% compared to 2024, and operated 2,125 flights, marking a 6.3% growth [1][3] Passenger Trends - The majority of travelers during the holiday were engaged in tourism and family visits, with popular destinations including Shanghai, Chengdu, Kunming, and Chongqing. Additionally, many inbound travelers were attracted by Hebei's cultural tourism activities [3][5] Service Enhancements - To accommodate the increased travel demand, Shijiazhuang Airport enhanced flight frequency on routes to Guangzhou and Chengdu before the holiday and introduced new routes such as Shijiazhuang-Yancheng-Huizhou and Harbin-Shijiazhuang-Kunming [3][6] Cultural Integration - The airport integrated "holiday atmosphere" and "cultural warmth" into its services by collaborating with the Hebei Provincial Department of Culture and Tourism to launch the "Meet Art" performance event, showcasing Yanzhao culture through various artistic performances [5][6] Operational Efficiency - In response to high passenger flow and adverse weather conditions, the airport implemented refined services, including weather assessment meetings with air traffic control and airlines, and prioritized gate assignments to minimize passenger exposure to rain [6] Passenger Experience - The airport increased the frequency of boarding announcements, deployed additional service personnel, and optimized check-in resources to enhance the travel experience. Special attention was given to vulnerable passenger groups, including the elderly and unaccompanied minors [6]

Group 1 - Cathay Pacific reported a 30% year-on-year increase in passenger turnover for August, with a seat load factor of 86.7% [1] - The cargo volume also saw a year-on-year growth of 13% [1] - Looking ahead to September, the company anticipates continued growth due to the upcoming traditional peak season for cargo and the launch of new technology products [1]

Core Insights - The Qinghai-Tibet Railway Group reported a significant increase in both passenger and freight transport during the summer transportation period of 2025, with passenger numbers reaching 4.684 million, a year-on-year increase of 3.5%, and freight volume at 5.116 million tons, up 23.6% [1][3]. Group 1: Passenger Transport - The summer transportation period saw a combination of student, tourism, and family visit flows, maintaining high operational levels [3]. - To meet travel demand, the company added 1,385 regular temporary trains, 124 sets of high-speed trains, and increased the number of carriages by 1,636 [3]. - The company significantly boosted the operation of tourist trains, running a total of 31 trains and serving over 7,700 passengers [3]. Group 2: Freight Transport - The company enhanced energy supply transportation efforts, utilizing key coal transport routes and dynamically monitoring coal demand from enterprises [5]. - A "green channel" was established to ensure the timely transport of essential goods, including materials and food for the 60th anniversary of Tibet Autonomous Region [5]. Group 3: Service Quality and Safety - The company initiated a special action to improve passenger service quality, focusing on five basic infrastructure aspects: temperature control, lighting, odor removal, cleanliness, and water supply [3]. - In response to extreme weather conditions, the company strengthened monitoring and emergency preparedness at key railway locations, ensuring safe and efficient transport [5]. - Enhanced communication regarding service updates, including train cancellations and delays, was implemented to assist passengers [5].