阅读提示 年终岁末，玻璃清洗"蜘蛛人"迎来业务高峰。对这个在"云端"讨生活的工种而言，安全问题至关重 要。记者采访发现，装备的成本压力、平台的派单模式等都是影响工人安全的因素。对此，专家建议， 应当从规范企业责任、优化作业环境、完善行业机制等方面多管齐下，为高空作业工人筑牢安全防线。 确认现场环境、固定安全绳锚点、穿戴安全装备、悬挂在几十米的高空开始作业……在湖南长沙某 小区，高空作业工人魏勇超正在进行玻璃清洗工作。"年终岁末，居民楼和写字楼的玻璃清洗业务量增 加，算是我们一年之中最忙的时候。"魏勇超说。 对这个在"云端"讨生活的工种而言，安全问题至关重要。高空意外事故时有发生，其原因远非"工 人安全意识不足"所能简单概括。近年来，随着互联网平台的普及，一些高空作业师傅通过平台接单谋 生。这种新的用工模式既对他们的工作状态产生了一定影响，也带来了一系列新的挑战…… 在"云端"讨生活 "3楼到10楼，普通高空作业费100元；10楼以上统一150元；需要完全悬空在楼体外的，最低300 元。"山东济南的高空作业师傅王龙语向记者展示了他的收费明细。 "从居民楼的外墙防水，到特殊场景的舞台搭建，再到最基础的写字楼擦玻璃 ...

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 Insights - Xiaomi Group reported a total revenue of 113.1 billion yuan for Q3 2025, representing a year-on-year growth of 22.3%, with adjusted net profit reaching 11.3 billion yuan, up 81%, marking a historical high [1][4] - The company successfully transitioned between old and new growth engines, with innovative businesses like smart electric vehicles and AI achieving profitability for the first time in a single quarter, while the traditional smartphone business faced pressure due to rising memory costs [1][4] Financial Performance - The automotive business delivered 108,796 vehicles in Q3, with a total of 265,967 vehicles delivered in the first three quarters, and a monthly delivery of over 40,000 units in October, achieving profitability with a net profit of 6,434 yuan per vehicle sold [4][6] - The smartphone business faced challenges, with global shipments of 43.3 million units and revenue of 45.969 billion yuan, leading to a decline in gross margin to 11.1% due to rising costs of core components [6][5] Business Segmentation - Internet services generated revenue of 9.4 billion yuan in Q3, a 10.8% increase, primarily driven by strong advertising performance [7] - IoT business revenue reached 27.6 billion yuan, maintaining year-on-year growth for seven consecutive quarters, with a gross margin of 23.9% [9][8] R&D and Long-term Strategy - R&D expenditure in Q3 amounted to 9.1 billion yuan, a 52.1% increase, with total R&D investment for the first three quarters nearing last year's total, expected to exceed 30 billion yuan for the year [11][12] - The company is focusing on core technologies and frontier fields, with capital expenditure for the first three quarters at 13 billion yuan, reflecting long-term strategic investments [12][10] Market Outlook and Challenges - Despite achieving profitability in the automotive sector, the company anticipates challenges in 2026 due to reduced purchase tax subsidies and intensified competition [12] - The smartphone business continues to face long-term pressure from rising memory costs, while the IoT sector is experiencing a transitional phase in the domestic appliance market [12][6]

Core Insights - Xiaomi Group reported a total revenue of 113.1 billion yuan for Q3 2025, representing a year-on-year growth of 22.3%, with adjusted net profit reaching 11.3 billion yuan, a significant increase of 81%, marking a historical high [1] - The financial report indicates a successful transition between old and new growth engines, with innovative businesses like smart electric vehicles and AI achieving profitability for the first time in a single quarter, while the traditional smartphone business faces pressure due to rising memory costs [1][3] - Xiaomi's partner and president, Lu Weibing, emphasized the importance of continuous capability building to enhance resilience against uncontrollable environmental factors [1] Innovative Business Performance - The smart electric vehicle and AI sectors became the core growth drivers, with Xiaomi delivering 108,796 vehicles in Q3 and a total of 265,967 vehicles in the first three quarters, achieving profitability for the first time with an operating profit of 700 million yuan [3] - The average profit per vehicle sold was 6,434 yuan, exceeding expectations and validating the product strength and business model of Xiaomi's automotive division [3] Smartphone Business Challenges - Xiaomi's global smartphone shipments reached 43.3 million units in Q3, generating revenue of 45.969 billion yuan, but the smartphone business faced a decline in gross margin to 11.1% due to rising costs of core components [5] - Lu Weibing noted that the current memory price increase is driven by strong demand for HBM (High Bandwidth Memory) from AI, leading to a long-term cost pressure on the smartphone segment [5] Internet Services Contribution - The internet services segment generated revenue of 9.4 billion yuan in Q3, reflecting a year-on-year growth of 10.8%, primarily driven by strong performance in advertising [6] IoT Business Growth - Xiaomi's IoT and lifestyle product revenue reached 27.6 billion yuan in Q3, maintaining year-on-year growth for seven consecutive quarters, with a gross margin of 23.9% [8] - The overseas market has become a significant growth driver for IoT, with record revenue achieved in Q3, and plans for further expansion in Southeast Asia and Europe [8] R&D Investment and Long-term Strategy - Xiaomi's R&D expenditure in Q3 amounted to 9.1 billion yuan, a 52.1% increase year-on-year, with total R&D investment for the first three quarters nearing last year's total [10] - The company aims to become a global leader in core technology through substantial investments in foundational technologies, particularly in AI [10] Future Challenges and Strategic Focus - Despite achieving profitability in the automotive sector, challenges are anticipated in 2026 due to reduced purchase tax subsidies and intensified competition [11] - The smartphone business continues to face long-term cost pressures, while the IoT sector is navigating a transitional phase in the domestic appliance market [11] - Xiaomi plans to focus on consolidating automotive profitability, advancing smartphone premiumization, and leveraging opportunities in AI to achieve high-quality growth [11]

Core Insights - Xiaomi Group reported a total revenue of 113.1 billion yuan for Q3 2025, a year-on-year increase of 22.3%, with adjusted net profit reaching 11.3 billion yuan, up 81%, marking a historical high [1] - The company successfully transitioned between old and new growth engines, with innovative businesses like smart electric vehicles and AI achieving profitability for the first time in a single quarter, while the traditional smartphone business faced pressure due to rising memory costs [1][4] - Xiaomi's President Lu Weibing emphasized the importance of resilience through continuous capability building in response to uncontrollable environmental factors [1] Revenue and Profitability - The innovative business segment, including smart electric vehicles, delivered a significant turnaround, achieving a profit of 700 million yuan in Q3 after a loss of 300 million yuan in Q2, with an average profit of 6,434 yuan per vehicle sold [4] - The smartphone business faced challenges, with global shipments of 43.3 million units and revenue of 45.969 billion yuan, leading to a decline in gross margin to 11.1% due to prolonged cost pressures from core components [6] Business Segmentation - Internet services generated revenue of 9.4 billion yuan in Q3, reflecting a 10.8% year-on-year growth, primarily driven by strong performance in advertising [7] - The IoT business reported revenue of 27.6 billion yuan, maintaining a growth streak for seven consecutive quarters, with a gross margin of 23.9% [9] Strategic Initiatives - Xiaomi is increasing its R&D investment, with Q3 spending reaching 9.1 billion yuan, a 52.1% increase year-on-year, and total R&D expenditure expected to exceed 30 billion yuan for the year [11] - The company is focusing on high-end product strategies to counteract cost pressures, achieving a market share increase in the 4,000-6,000 yuan price segment by 5.6 percentage points to 18.9% [6] Future Outlook - Despite achieving profitability in the automotive sector, challenges remain, including reduced purchase tax subsidies and intensified competition expected in 2026 [12] - Xiaomi aims to solidify its automotive profitability, further penetrate the high-end smartphone market, and leverage opportunities in AI and physical world integration for long-term strategic goals [12]