欢迎扫描下方二维码关注： ） MT 1T Z 02 出租不动产 小规模纳税人出租其取得的不动产（不含 个人出租住房）,应按照5%的征收率计算应纳 税额。 政策依据 : 《财政部 国家税务总局关于全面推开营业 税改征增值税试点的通知》（财税［2016］36 号）附件2 ▶ 房地产开发企业中的小规模纳税人,销售 自行开发的房地产项目，按照5%的征收率计 税。 政策依据 : 《财政部 国家税务总局关于进一步明确全 面推开营改增试点有关劳务派遣服务、收费公 路通行费抵扣等政策的通知》（财税［2016］ 47号 ) ▶纳税人提供安全保护服务，比照劳务派遣 服务政策执行。 政策依据: 《财政部 国家税务总局关于全面推开营业 税改征增值税试点的通知》（财税「2016】36 号）附件2 ▶ 房地产开发企业中的小规模纳税人，出租 自行开发的房地产项目，按照596的征收率计算 应纳税额。 政策依据: 《财政部 国家税务总局关于进一步明确全 面推开营改增试点有关再保险、不动产租赁和 非学历教育等政策的通知》（财税「2016】68 号 ) LEG 04劳务派遣服务 ▶小规模纳税人提供劳务派遣服务，选择差 额纳税的，以取得的全部价款和 ...

走进中华艺术宫，500余幅"首届中国乡土绘画（农民画）作品展"的参展作品让人眼前一亮。展墙上那 些色彩浓烈、构图大胆的画作，一眼望去像是从土地里长出来的，带着泥土的芬芳，以鲜活质朴、充满 时代气息的画风打动着现场观众。这些乡土绘画已不再是简单地描摹农村旧有样貌，也不是单纯由农民 创作而成。它们将根须深扎传统土壤，花瓣却向着时代的天空舒展，在守正与创新中构建着独特的艺术 谱系。 北京大学教授叶朗曾言，艺术品具有材料、形式、意蕴三层结构。乡土绘画恰在这三重维度中实现历史 与当下的对话。朱希和邱建国创作的《七彩魔都我的家》沿用传统农民画的浓艳设色与平面造型，斑斓 的色块仿佛挣脱了惯常的边界，以粉红底衬斑斓建筑、融入民俗符号，将申城地标与田园意趣并置。这 样的绘画以独特的风格引人思考城市更新和乡村全面振兴路上共创美好生活的精神追寻。 乡土绘画意蕴的深度在于超越"消逝的乡愁"叙事。邹青宸的《沃野欢歌话丰年》以浓彩织就田园图景， 融合自然诗意、生活烟火与水乡符号，借集体记忆唤起对乡土根脉的眷恋。陈惠方的《沪派江南——新 元圩田农耕图》以满幅构图汇聚农耕、舞龙等场景，其间穿插描绘汽车以呼应时代。在这些乡土绘画 里，传统农耕 ...

Core Insights - The article discusses the changing product selection at Sam's Club and its implications for consumer behavior and brand perception [1][8][18] Group 1: Product Selection and Consumer Behavior - The author notes that certain products, once praised by consumers, are often removed from shelves, leading to a more aggressive purchasing behavior among shoppers [2][6] - The introduction of new products, such as a low-sugar snack, has faced backlash due to ingredient concerns and perceived quality issues, highlighting the challenge of meeting middle-class consumer expectations [10][11][13] - The shift towards more familiar domestic brands raises questions about whether these selections align with the expectations of middle-class consumers who pay a premium membership fee [15][18][19] Group 2: Sales Performance and Market Position - Sam's Club in China achieved sales exceeding 100.5 billion yuan in 2024, marking a significant milestone in the retail sector [25] - The company is undergoing organizational changes to improve performance in densely populated areas like East China, where store management has become challenging [28] - Membership loyalty is a strong asset for Sam's Club, with over 5 million effective members and a high renewal rate for premium memberships, contributing significantly to revenue [39][40] Group 3: Strategic Adjustments - The company is adjusting its product offerings by replacing international brands with domestic alternatives to enhance supply chain efficiency and cost-effectiveness [29][30] - The management is aware of the need to cater to the evolving preferences of middle-class consumers, which can be difficult to define and meet [20][21][24] - The article suggests that the recent changes in product selection may be influenced by internal management shifts, although no concrete evidence supports this theory [33][35]

近日，上海迪士尼乐园上新夏日单品"夏日海洋派对"系列，产品一上线就引来大量购买者深夜排 队抢购。 据了解，购买者夜排队 伍长达几公里，有人夜排时间超14小时。 与此同时，原价100多元的单个新品，还被黄牛溢价到近500元出售。 7月10日，上海 迪士尼在官方渠道发布通知称，自7月11日起，2025达菲和朋友们夏日海洋派对系列 将 不通过上海迪士尼乐园内的特选商品园内购买名额抽签或度假区酒店零售商店售卖。 相关视频一度在网络刷屏，有网友对此表示不理解。 还有网友表示很担忧：这么热的天气，真的不会中暑吗？ 据中新经纬消息，上海迪士尼客服表示，该系列从7月11日开始可以在上海迪士尼乐园官方旗舰店购买， 库存以页面显示为准，产品将不定时发放，建议消费者多多刷新。 理性消费 切勿盲目跟风！ 综合自： 中国青年报、都市快报、中新经纬、上观新闻 责编：叶舒筠 校对：高源 潜望系列深度报道丨 股事会专栏 丨 投资小红书 丨 e公司调查 丨 时报会客厅 丨 十大明星私募访谈 丨 全线爆发！"牛市旗手"，多股涨停！ 丨 35%关税！特朗普宣布！ 丨 纳指、标普续创新高！ 丨 深 夜，油价直线跳水！发生了什么？ 丨 热门赛道，迎重 ...

Group 1 - The core theme of the recent activity is to create new consumption scenarios in the Shapingba District, focusing on various local industries and engaging with individual business owners to understand their development status and needs [2][3] - The committee visited the Liu Jianlin Root Carving Art Museum, which is recognized as a "Chongqing Municipal Intangible Cultural Heritage Protection and Inheritance Center," to appreciate the cultural significance and learn about the development and preservation of root carving techniques [2] - The committee also explored different business models in the area, including the "Flying Forest" research base, youth party venues, and the Gu Dao Spicy Chicken restaurant, assessing their operational conditions and challenges [2] Group 2 - Suggestions for enhancing the new consumption scenarios include emphasizing thematic elements at the "Flying Forest" research base, improving scene decoration, atmosphere creation, and directional signage [3] - The youth party venue is identified as a key element in the new consumption landscape, with recommendations to increase promotional efforts to attract more customers and stimulate consumption potential [3] - Leveraging the 108 Cultural Tourism Park's influence, the committee proposed various strategies such as hosting food culture festivals and video promotions to maximize the appeal of the "Spicy Chicken Street" as a distinctive attraction [3]

Core Viewpoint - The fifth China Arts and Crafts Expo showcased the new series "Dunhuang Caisson" by Gansu Province craftsman Li Haiming, highlighting the integration of traditional craftsmanship with modern design, and emphasizing the importance of cultural heritage in contemporary art [1][4]. Industry Summary - The China Arts and Crafts Expo serves as a platform for artisans to display their skills and exchange ideas, showcasing the latest techniques, materials, and creativity in the industry [4]. - The event reflects the achievements of the contemporary Chinese arts and crafts sector and promotes the innovation and transmission of traditional intangible cultural heritage [4][6]. - The Gansu Arts and Crafts delegation has participated in all five editions of the expo, witnessing its significant growth and success [4]. Company Summary - Li Haiming's "Dunhuang Caisson" series features unique design styles, exquisite craftsmanship, and deep cultural connotations, enhancing the visibility and reputation of Gansu's arts and crafts industry [5]. - The "Enamel Dunhuang Four-Pointed Buddha Caisson" won the Baihe Cup "Baihe Award," showcasing the successful blend of traditional techniques with modern artistic concepts [1][5]. - The craftsmanship of the Longpai enamel technique involves ten manual processes, with Li Haiming innovating over 3000 types of enamel glaze from more than 100 natural mineral materials [4][5].

据新京报，7月10日，警方对迪士尼黄牛进行整治，抓获几十名嫌疑人。这些黄牛涉嫌非法制作迪士尼 酒店房卡，骗取早享卡进入迪士尼乐园。7月11日，贝壳财经记者向浦东新区相关部门求证，其表示确 有此事且正在调查。此前，上海迪士尼度假区公告称，鉴于目前库存水平情况，同时为了保护所有游客 的体验，自2025年7月11日(星期五)起，"2025达菲和朋友们夏日海洋派对系列"将不通过上海迪士尼乐 园内的特选商品园内购买名额抽签或度假区酒店零售商店售卖。该夏日系列的剩余商品库存将转至天猫 上海迪士尼乐园官方旗舰店供游客在线选购。 ...

日前，上海迪士尼乐园上新夏日单品夏日海洋派对系列，产品上线秒没、不少人排队14小 时抢购、黄牛加价销售等情况引发广泛关注。 为了抑制市场不规范加价交易，同时鉴于目 前的库存水平情况以及为了保护所有游客的体验， 上海迪士尼发布通知叫停线下发售。 上海迪士尼7月10日在官方App表示：自2025年7月11日（星期五）起，2025达菲和朋友 们夏日海洋派对系列将不通过上海迪士尼乐园内的特选商品园内购买名额抽签或度假区酒店 零售商店售卖。该夏日系列的剩余商品库存将转至天猫上海迪士尼乐园官方旗舰店供游客在 线选购。其他达菲和朋友们系列以及度假区的其他主题商品仍可通过度假区商店或特选商品 园内购买名额抽签方式购买。 NGHA EW RESOL IA F HIX 感谢您对2025达菲和朋友们夏日海洋派对系列的 喜爱和支持! 鉴于目前的库存水平情况,同时为了保护所有游客 的体验,自2025年7月11日(星期五)起,2025 达菲和朋友们夏日海洋派对系列将不通过上海迪士 尼乐园内的特选商品园内购买名额抽签或度假区酒 店零售商店售卖。该夏日系列的剩余商品库存将转 至天猫上海迪士尼乐园官方旗舰店供游客在线选 购。其他达菲和朋友们系 ...

【今日推荐】 退休人员基本养老金上调2% 2025.07. 11 日前，人力资源社会保障部、财政部印发《关于2025年调整退休人员基本养老金的通知》。《通 知》明确，从2025年1月1日起，为2024年底前已按规定办理退休手续并按月领取基本养老金的退休 人员提高基本养老金水平，总体调整水平为2024年退休人员月人均基本养老金的2%。此次调整是综 合考虑物价变动和职工工资增长等各方面因素，合理确定养老金调整比例。 俄外交部：俄美愿恢复经济等领域直接交流 当地时间7月10日，俄罗斯外交部网站通报称，当天俄外长拉夫罗夫与美国国务卿鲁比奥在马来西亚 吉隆坡举行会晤。根据两国总统此前达成的协议，特别是最近一次通话结果，双方对两国关系和全球 局势进行了讨论。双方还就乌克兰局势、与伊朗和叙利亚相关的局势以及其他国际问题交换意见。双 方表示，愿以和平方式改变两国间具有冲突性质的局面，恢复双边经济、人文合作和两国社会的直接 交流。俄方表示，恢复俄美间的直航航班将有助于这一进程。通报称，在双方共同关心的领域，两国 外交机构将继续进行具有建设性和相互尊重的对话。 特朗普政府将禁止非法移民子女参与学前教育项目 当地时间7月10日，美 ...

Group 1 - The basic pension for retirees will be increased by 2% starting January 1, 2025, considering factors like price changes and wage growth [2] - The Ministry of Commerce has initiated a special action to combat the smuggling and export of strategic minerals, including antimony and gallium, to prevent illegal outflow [3] - In the first half of 2025, China discovered 38 new mineral sites, with continued growth in non-oil and gas mineral exploration investment [9] Group 2 - In the first half of 2025, China's automobile production and sales both exceeded 15.6 million units, marking a year-on-year increase of 12.5% and 11.4% respectively [11] - The Beijing government is supporting the expansion of trading product types in securities markets and encouraging companies to increase dividend rates [12] - Shanghai is accelerating the revision of regulations to promote the development of the artificial intelligence industry [13] Group 3 - The U.S. stock market saw slight gains, with the Dow Jones up 0.43% and the Nasdaq reaching a new historical high, driven by significant increases in companies like Tesla and Nvidia [28] - Institutions sold 19 stocks while buying into Jingao Technology with a net purchase of approximately 132.4 million yuan [25]