欢迎扫描下方二维码关注： 物流公司在为其他企业提供服务时难免会因为意外导致货物损失，那么对于双⽅企业来说，物流公司的赔偿款应该如何 进⾏税务申报，通过以下⼏个常⻅问题来了解⼀下吧。 提问： 我公司和⼀家物流公司签订了物流运输合同， 但是物流公司因保管不当，导致货品丢失。物流公司就此对我公司进⾏赔 偿，但要求我公司就这笔赔偿⾦开具增值税专⽤发票，我公司需要开具吗？ 答： 这笔赔偿⾦不属于应税范围，⽆需开具增值税发票。虽然您公司收到了物流公司⽀付的损失赔偿⾦， 但实际上您公司 未向物流公司销售商品或提供服务，不属于增值税应税项⽬，因此取得的赔偿⾦不需要开具发票。 政策依据 《中华⼈⺠共和国发票管理办法》第⼗⼋条：销售商品、提供服务以及从事其他经营活动的单位和个⼈，对外发⽣经营业 务收取款项，收款⽅应当向付款⽅开具发票；特殊情况下，由付款⽅向收款⽅开具发票。 这笔赔偿⾦是属于"价外费⽤"吗？可以据此开具增值税专⽤发票 吗？ 2 提问： 答： 不属于 。价外费⽤中的"赔偿⾦"是指销售⽅向购买⽅收取的赔偿⾦ 。但物流公司⽀付的赔偿⾦不是发⽣应税⾏为 时⽀付的价外费⽤，不属于开具发票的范围，因此不可开具发票。 政策依据 ...

Core Insights - The Urumqi Tianshan International Airport has achieved a significant breakthrough in wide-body aircraft transportation, with 150 wide-body flights on July 1, accounting for 25.21% of total flights, marking a historical peak 30 days earlier than the previous year [1][2] - The airport is positioned as a key node in the "Belt and Road" initiative, enhancing its role as a hub connecting Central Asia and Eurasia, with airlines increasing wide-body aircraft capacity to alleviate passenger flow pressure during the summer travel season [1][3] Group 1 - The airport has established a dense route network covering major domestic cities such as Beijing, Shanghai, Guangzhou, and Shenzhen, while also enhancing cross-border logistics for Xinjiang's specialty agricultural products and cold chain foods [2] - The opening of international cargo routes to cities like Almaty, Istanbul, Islamabad, and Belgrade has expanded the airport's global logistics network [2] - The airport is proactively preparing for peak wide-body flight operations by analyzing resource allocation and operational support, ensuring safety and efficiency during the summer travel period [2][3] Group 2 - Predictions indicate that the peak daily capacity for wide-body aircraft during the summer travel season will reach 170 to 180 flights, reflecting the airport's enhanced transportation support capabilities [3] - The airport aims to leverage its strategic location as a core hub of the "Belt and Road" initiative, optimizing flight capacity and resource allocation to elevate aviation service levels [3]

Core Viewpoint - Zhejiang Zhenstone New Materials Co., Ltd. (hereinafter referred to as "Zhenstone") has completed its IPO counseling filing report with the Zhejiang Securities Regulatory Bureau, with CICC as the counseling institution [2] Group 1: Company Overview - Zhenstone was established in September 2000 and specializes in the research, production, and sales of fiberglass fabrics, primarily used in the wind power sector [2] - The major shareholder, Tongxiang Huajia Enterprise Management Co., Ltd., holds a 56.27% stake, while Zhenstone Holding Group Co., Ltd. owns 39.4% [2] - The company operates seven production bases located in Zhejiang Tongxiang, Henan Xinyang, Egypt Suez, and Turkey Taekildar, exporting products to over 30 countries and regions globally [2] - Zhenstone has established strong business relationships with numerous well-known wind turbine blade manufacturers worldwide [2] Group 2: Financial Control and Compliance - During the reporting period, Zhenstone faced issues related to financial internal control, including fund occupation by related parties and issuance of commercial bills without real transaction backgrounds [4] - By the end of 2023, Zhenstone had rectified these issues through loan repayments, fund recoveries, and correction of improper behaviors, with no new occurrences of financial internal control issues reported thereafter [4] - The company did not face administrative penalties for the aforementioned financial internal control issues and received confirmation letters from various regulatory bodies [4] - Zhenstone has established and effectively implemented internal control systems to prevent financial internal control irregularities and has maintained effective financial reporting internal controls in all significant aspects [4] Group 3: Related Party Transactions - The company engaged in significant related party procurement and was previously managed by Zhenstone Group, which included purchasing fiberglass raw materials from China Jushi and logistics services from Yushi Logistics [5] - Zhenstone has cleaned up unnecessary related transactions before the reporting benchmark date and established an independent business system, strictly controlling related party transactions based on necessity [5]

Core Viewpoint - Sichuan Jinding has shown a significant recovery in performance after a period of losses, with a notable increase in revenue and a return to profitability in the first quarter of 2025 [1][4]. Financial Performance - In 2024, the company achieved an operating income of 357 million yuan, an increase of 8.86% year-on-year, but reported a net loss of 19.19 million yuan attributable to shareholders [1]. - The loss narrowed significantly by 22.05 million yuan compared to the same period in 2023, indicating a strong recovery trend [1]. - In Q1 2025, the company reported total operating revenue of 126 million yuan, a year-on-year increase of 46.19%, and a net profit of 18.03 million yuan, marking a return to profitability [1]. Business Segments - The company operates in three main segments: limestone mining, active calcium oxide production, and logistics transportation, with differentiated development across these areas [2]. - Limestone mining saw a total extraction of 9.7448 million tons in 2024, an increase of 3.3988 million tons or 53.56% year-on-year, with sales revenue from limestone reaching 279 million yuan, up 63.92% [2]. - Active calcium oxide production, essential for various industries, generated revenue of 2.8487 million yuan from 0.78 million tons produced in 2024 [3]. - The logistics segment achieved a cargo throughput of 1.4938 million tons, an increase of 54.68% year-on-year, with revenue of 37.6915 million yuan [3]. Cash Flow and Financial Health - The net cash flow from operating activities for 2024 reached 109 million yuan, a staggering increase of 1111.55% year-on-year, marking the second-best performance in the company's history [4]. - In Q1 2025, operating cash flow was 12.9527 million yuan, continuing a year-on-year increase of 1197.37%, demonstrating strong operational resilience [4]. Strategic Initiatives - The management acknowledged the need to diversify the product structure and expand market reach due to the low added value of current main products [5]. - Plans for 2025 include improving the main business structure and leveraging capital market financing to expand operations [6]. - The company aims to build a green circular low-carbon economy, focusing on the development of smart and green mines, and enhancing its competitive edge in the calcium industry [6].