WKK INTL(HOLD)(00532)发布公告，台湾港建股份有限公司于2025年12月取得营业收入净额约1.02亿 新台币，同比减少60.26%;于1-12月取得营业收入净额约18.65亿新台币，同比增长38.76%。本月较去年 同期减少60.26%，主係机器设备销售减少所致。 ...

2025年12月18日，海南全岛正式封关。这不是关紧大门，反而是向全球开放的大动作。上海的企业主们 早就在两年前就开始往海南跑，准备抢政策红利。 封关其实是指海关政策的变化。海南以后从国外进来的东西大部分不用交税，但跟内地往来要查得严。 比如企业想在海南做工厂，买机器设备能省好多钱。海南还给企业和高管减税，个人所得税最高15%， 比上海低不少。 普通人怎么搭这班车？上班族可以留意公司有没有在海南招人。现在不少上海企业已经在海南设分公 司，待遇不错，还可能拿双倍公积金。创业的话，可以搞"上海设计+海南生产"模式，成本低还能卖到 国外。 买东西也划算。海南的免税店以后会更多，奢侈品、电子产品价格比上海便宜30%左右。只要不出岛就 能带走，省得去日本香港。 消息是这样的，你自己掂量着选。 专家说未来几年，上海和海南的联动会越来越紧。但普通人不用想那么远，现在就能挑实惠。比如趁海 南房价还没涨太多买套房，或者学点国际贸易知识，考个相关证书。 上 星星星星 HO No. of the II the all wo 0 TI 4 2 e di s 0 = 36 上海为啥不慌？因为定位不一样。上海有大银行、大企业，搞研发和贸 ...

（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。 ...

欢迎扫描下方二维码关注： | 1 只有一项销售行为 | | | --- | --- | | 2 | 销售货物和提供服务之间存在紧密联系 | | 3 - | 通常由同一个纳税人向同一个客户提供 | | 典型案例 | | 2 打印机公司销售打印机并负责安装调试 税务处理 按照纳税人主营业务统一缴纳增值税: 主业是销售货物 主业是提供服务 按销售货物缴纳 按提供服务缴纳 增值税 增值税 (通常13%) (通常6%或9%) 二、什么是兼营行为? ▶ 定义 纳税人在经营中,既包括销售货物和加工修 理修配劳务,又包括销售服务、无形资产和不动 产的行为，适用不同税率或征收率，属于兼营行 为。 政策贴士 酒店同时提供住宿服务（服务）和商品销 1 售(货物) 超市既销售商品（货物）又提供餐饮服务 ② (服务) 3 汽车4S店既卖车又提供维修服务 客户对象 一定是同一客户 可以是不同 四、情景案例 D A卖场的税务选择 【情况一】 A商场推出"空调套餐服务"，向消费者销 售一台定价3000元的空调，同时包含免费上门 安装服务。 核心判定:销售空调(货物)和提供安装服 务(服务)是同一笔交易中不可分割的环节，安 装服务是为了让空调 ...

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]

Core Viewpoint - Honghua Digital Science announced that its client, Lianshun Cotton Industry Co., Ltd., plans to purchase machinery for production and intends to use bank loans to finance part or all of the equipment costs [1] Group 1 - Lianshun Cotton Industry Co., Ltd. will apply for buyer's credit from Bank of Communications Co., Ltd. for a loan of 5.05 million yuan [1] - Honghua Digital Science will provide joint guarantee responsibility for the loan [1] - The guarantee falls within the scope of approved guarantee matters [1]

Core Viewpoint - China West Electric (601179.SH) aims to streamline asset ownership and enhance operational efficiency through the acquisition of assets from Xi'an West Electric Asset Management Co., with a transaction price of 132 million yuan [1] Group 1: Company Strategy - The acquisition involves purchasing buildings, land use rights, and machinery assets to support the company's strategic layout and business expansion in the southwestern region of China [1] Group 2: Financial Details - The agreed transaction price for the assets is 132 million yuan, which includes tax [1]

Core Viewpoint - China Xidian announced on November 7 that its wholly-owned subsidiary, Xidian Zhongte, plans to purchase assets including buildings, land use rights, and machinery from Xidian Assets for a total price of 132 million yuan (including tax) [1] Group 1: Transaction Details - The transaction involves the acquisition of real estate and equipment assets held by Xidian Assets, which is a wholly-owned subsidiary of the company's controlling shareholder, China Electrical Equipment Group [1] - The transaction has been approved by the independent directors at the third meeting of the special committee and the fifth meeting of the fifth board of directors, with related directors abstaining from voting [1] - This transaction does not require submission for shareholder meeting approval [1]

Core Viewpoint - China West Electric (601179.SH) announced a strategic acquisition to enhance asset ownership clarity and operational efficiency by purchasing assets from Xi'an West Electric Asset Management Co., Ltd. for 132 million yuan (including tax) [1] Group 1: Acquisition Details - The acquisition involves the purchase of buildings, land use rights, and machinery assets [1] - The transaction price is set at 132 million yuan, which is approximately 19.5 million USD [1] Group 2: Strategic Implications - This acquisition aims to support the company's strategic layout and business expansion in the southwestern region of China [1]

Core Viewpoint - The article clarifies the differences between "mixed sales" and "concurrent operations" in the context of VAT declaration, emphasizing the need for separate accounting based on applicable tax rates or collection rates. Group 1: Concurrent Operations - Concurrent operations refer to activities that involve the sale of goods, processing, repair services, and the sale of services, intangible assets, and real estate, which are subject to different tax rates or collection rates [1]. - Taxpayers engaged in concurrent operations must separately account for sales amounts subject to different tax rates or collection rates; if not, the higher tax rate will apply [2]. - Taxpayers involved in exempt or reduced tax projects must also separately account for the sales amounts of these projects; failure to do so will disallow exemptions or reductions [3]. Group 2: Mixed Sales - Mixed sales involve a sales activity that includes both services and goods [4]. - Units and individual businesses engaged in the production, wholesale, or retail of goods must pay VAT based on the sale of goods; other units and individual businesses must pay VAT based on the sale of services [5]. Group 3: Special Circumstances - In the case where a general taxpayer sells self-produced machinery while providing installation services, they must separately account for the sales amounts of machinery and installation services, with the latter eligible for simplified tax methods [6]. - If a general taxpayer sells purchased machinery while providing installation services and has already accounted for them separately, the installation services can also be taxed using simplified methods [7]. - Taxpayers providing maintenance services for machinery after installation must pay VAT according to "other modern services" [8]. - When a taxpayer sells self-produced goods like activity board houses or machinery while providing construction and installation services, this does not fall under the mixed sales category, and they must separately account for the sales amounts of goods and construction services, applying different tax rates or collection rates [9].