联电指出，本案交付或付款条件依订单条件付款，交易决定方式为议价，价格决定之参考依据为市场行 情，决策单位则由公司采购核定会决定；取得设备之具体目的或用途为供生产及研发使用。 联电（2303）25日公告向ASML购买机器设备，交易总金额约新台币15.79亿元（下同）。联电说明， 本案交易单位数量为一批，每单位平均价格1,578,719,526元，总金额同为1,578,719,526元；交易相对人 为ASML SINGAPORE PTE. LTD.，属非关系人。 ...

Core Viewpoint - WKK International Holdings (00532) announced that its subsidiary, Taiwan Port Construction, achieved a net revenue of NT$130 million in January 2026, representing a year-on-year increase of 90.8% due to increased sales of machinery and equipment [1] Group 1 - The net revenue for January 2026 was NT$130 million [1] - The year-on-year increase in revenue was 90.8% [1] - The primary reason for the revenue change was attributed to an increase in machinery and equipment sales [1]

智通财经APP讯，WKK INTL (HOLD)(00532)发布公告，台湾港建2026年1月营业收入净额为1.3亿新台 币，同比增加90.8%。营收变化原因主係因机器设备销售增加所致。 ...

（编辑 王雪儿） 证券日报网讯 1月30日，科达利在互动平台回答投资者提问时表示，公司在建工程款项主要用于机器设 备安装及生产基地建设项目的相关费用，具体情况可查阅公司定期报告中合并财务报表项目注释相关章 节内容。 ...

格隆汇1月22日丨正裕工业(603089.SH)公布，为提高核心部件自主化生产能力，降低由于采购活塞杆产 生的关联交易金额，公司拟以自有资金购买台州玉信的机器设备等资产，用于生产汽车悬架系统减震器 所需的活塞杆。本次交易以坤元资产评估有限公司（以下简称"坤元评估"）的资产评估结果为定价依 据，以2025年11月30日为评估基准日，确认购买价格合计为人民币4,406.30万元（不含增值税）。台州 玉信于2026年1月22日与公司就本次交易签署了《资产购买协议》。 ...

Core Viewpoint - WKK International Holdings (00532) reported a significant decline in revenue for Taiwan Port Construction Co., with a net revenue of approximately NT$1.02 billion in December 2025, representing a year-on-year decrease of 60.26% [1]. Group 1: Revenue Performance - For the full year from January to December, the company achieved a net revenue of approximately NT$18.65 billion, reflecting a year-on-year increase of 38.76% [1]. - The substantial drop in December revenue is primarily attributed to a decrease in machinery and equipment sales [1].

Group 1 - The core point of the news is that Hainan's full customs closure on December 18, 2025, represents a significant move towards global openness, allowing most imports from abroad to be tax-free while imposing stricter checks on goods moving to the mainland [1] - Shanghai businesses have been preparing for this change for two years, aiming to capitalize on the policy benefits, such as reduced costs for machinery and equipment when setting up factories in Hainan [1] - The tax incentives in Hainan, including a maximum personal income tax rate of 15%, are significantly lower than those in Shanghai, making it attractive for businesses and executives [1] Group 2 - Shanghai's position is not threatened by Hainan's changes due to their different roles; Shanghai has established banks and enterprises with decades of experience in R&D and trade, which Hainan cannot replicate quickly [3] - The relationship between Shanghai and Hainan is seen as complementary rather than competitive, with potential collaborations such as Shanghai hospitals assisting in building new facilities in Hainan and universities opening branches there [3] - Specific examples of cooperation include Shanghai pharmaceutical companies testing new drugs in Hainan and Shanghai factories exporting products through Hainan to benefit from tax savings [3] Group 3 - Ordinary individuals can benefit from the changes by looking for job opportunities in Hainan, as many Shanghai companies are establishing branches there with attractive compensation packages [5] - Entrepreneurs can adopt a "Shanghai design + Hainan production" model to reduce costs and access international markets [5] - Hainan's increasing number of duty-free shops will offer luxury and electronic products at prices approximately 30% lower than in Shanghai, providing a financial incentive for consumers [5] Group 4 - Experts predict that the collaboration between Shanghai and Hainan will strengthen in the coming years, suggesting that individuals can take immediate advantage of current opportunities, such as purchasing property in Hainan before prices rise significantly [7] - Learning international trade skills and obtaining relevant certifications can also be beneficial for individuals looking to engage with the evolving market dynamics [7]

（编辑 姚尧） 证券日报网12月18日讯 宏华数科在12月17日、12月18日回答调研者提问时表示，公司生产原则主要是 以销定产，也会根据销售初步洽谈情况进行预测。由于机器复杂程度、国内外运输条件不同，机器设备 组装时间与运输时间存在一定差异。 ...

Core Viewpoint - The article discusses the tax treatment of mixed sales and the distinction between single sales behaviors and mixed operations, emphasizing the need for separate accounting for different tax rates in mixed operations [5][6]. Group 1: Definition and Characteristics - Mixed operations involve taxpayers engaging in both the sale of goods and the provision of services, which are subject to different tax rates [5]. - Key characteristics of mixed sales include the necessity for separate accounting of sales amounts for different tax rates, while single sales behaviors do not require such separation [7]. Group 2: Tax Treatment - Taxpayers must account for different tax rate projects separately; failure to do so results in applying the higher tax rate [6]. - In mixed sales, if a taxpayer sells goods and provides related services as a single transaction, the tax is applied based on the primary business activity [9]. Group 3: Case Studies - Case 1: A store sells an air conditioning unit with free installation as a package, treated as a mixed sale, taxed at 13% [10]. - Case 2: A store sells air conditioners separately from installation services, treated as mixed operations, requiring separate accounting for tax purposes, with air conditioners taxed at 13% and installation services at 9% [10]. Group 4: Special Provisions - Certain sales involving construction services must be treated as mixed sales, requiring separate accounting for goods and construction services, each subject to different tax rates [11][12].

Core Viewpoint - The company Xian Dao Ji Dian (600641.SH) announced that its wholly-owned subsidiary, Quzhou Wan Dao Thermal Electric Technology Co., Ltd., plans to lease machinery and equipment from Guangdong Xian Dao Advanced Materials Co., Ltd. for a period of two years, with a total rental amount of 621,700 yuan [1] Summary by Category - **Lease Agreement Details** - The lease period is set for two years [1] - The annual rental amount totals 310,800 yuan, leading to a total rental cost of 621,700 yuan over the two years [1] - The difference in annual rental amount and total rental amount is attributed to rounding [1]