▲戳蓝色字关注蓝色柳林财税室 您好！这里是宁波12366纳税缴费服务热线，请问有什么可以帮您？ 您好，我公司是一家从事五金制造的企业，今年购入了一批共计650万元的艺术品用于办公室装饰。这批艺术品在持 有期间计提的折旧可以在企业所得税税前扣除吗？ 您好！根据《国家税务总局关于企业所得税若干政策征管口径问题的公告》（国家税务总局公告2021年第17号）第 五条规定：企业购买的文物、艺术品用于收藏、展示、保值增值的， 作为投资资产进行税务处理 。文物、艺术品资 产 在持有期间，计提的折旧、摊销费用不得扣除 。 所以您公司购入的这批艺术品的在持有期间计提的折旧不得在企业所得税税前扣除。 感谢您的来电，再见。 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 王总.这不符 合规定吧 .... ▼ 点击下方名片关注蓝色柳林财税室▼ 来源宁波税务 欢迎扫描下方二维码关注： 086 《财政部 税务总局 关于印花税 ...

Core Viewpoint - The stock of Electric Broad Media has experienced fluctuations, with a current price of 8.10 yuan per share and a market capitalization of 11.48 billion yuan, reflecting a year-to-date increase of 14.89% [1] Financial Performance - For the first half of 2025, Electric Broad Media reported a revenue of 1.968 billion yuan, representing a year-on-year growth of 9.45%, while the net profit attributable to shareholders decreased by 41.84% to 40.698 million yuan [2] - The company has distributed a total of 695 million yuan in dividends since its A-share listing, with 85.0534 million yuan distributed in the last three years [3] Shareholder Information - As of June 30, 2025, the number of shareholders for Electric Broad Media was 89,700, a decrease of 3.28% from the previous period, with an average of 15,797 circulating shares per shareholder, an increase of 3.40% [2] - The top ten circulating shareholders include significant entities such as Southern CSI 1000 ETF and Hong Kong Central Clearing Limited, with notable changes in their holdings [3] Business Segmentation - The main revenue sources for Electric Broad Media include advertising operations (65.66%), investment management (12.73%), gaming (12.50%), tourism (5.87%), hotel services (3.29%), and minimal contributions from art, film production, and real estate [1] Market Activity - The stock has seen a trading volume of 217 million yuan with a turnover rate of 1.87%, indicating active market participation [1] - The stock price has shown a slight increase over the past five trading days (3.05%) and a more substantial rise over the past 60 days (9.91%) [1] Industry Classification - Electric Broad Media is classified under the media sector, specifically in television broadcasting, and is associated with various concepts such as AI, online education, and smart home technologies [2]

Core Viewpoint - The stock of Electric Broad Media has shown a significant increase in price and trading volume, indicating positive market sentiment despite some net outflow of funds [1][2]. Company Overview - Electric Broad Media, established on January 26, 1999, and listed on March 25, 1999, is based in Changsha, Hunan Province. The company specializes in various media-related services, including advertising, film production, e-commerce, and investment management [1][2]. - The company's revenue composition includes: advertising operations (65.66%), investment management (12.73%), gaming (12.50%), tourism (5.87%), hotel services (3.29%), art (0.03%), film production and distribution (0.02%), and real estate (0.01%) [1]. Financial Performance - As of June 30, 2025, Electric Broad Media reported a revenue of 1.968 billion yuan, representing a year-on-year growth of 9.45%. However, the net profit attributable to shareholders decreased by 41.84% to 40.698 million yuan [2]. - The company has distributed a total of 695 million yuan in dividends since its A-share listing, with 85.0534 million yuan distributed over the past three years [3]. Shareholder Information - As of June 30, 2025, the number of shareholders decreased by 3.28% to 89,700, while the average circulating shares per person increased by 3.40% to 15,797 shares [2]. - Among the top ten circulating shareholders, notable changes include an increase in holdings by the Southern CSI 1000 ETF and a decrease by Hong Kong Central Clearing Limited [3].

Core Insights - The report reveals the investment sentiment and strategies of family offices in the context of trade policy uncertainty, geopolitical tensions, and technological changes [1][2]. Group 1: Key Findings - Asset allocation among family offices remains stable, with half of the respondents maintaining fixed income holdings and two-thirds keeping real estate allocations unchanged. Private equity shows the most optimistic trend, with a net increase of 26% in allocations [5][6]. - Despite uncertainties surrounding tariffs, family offices express a positive outlook for portfolio returns over the next twelve months, with 30% expecting returns between 10%-15% and 8% anticipating returns exceeding 15% [8][9]. - Nearly two-thirds of family offices took action to enhance portfolio resilience following the U.S. tariff announcement, with 39% opting for active management [10][11]. Group 2: Investment Strategies and Sentiment - 70% of respondents are engaged in direct investments, with 40% increasing their activities in the past year, reflecting confidence in selecting profitable transactions [13][14]. - Trade tensions have become the primary concern for family offices this year, with 60% citing it as their top worry, while interest rates have dropped to fourth place [15][16]. - Family offices report effective management of investment risks, with 83% believing their investment risks are well managed, although confidence in managing cybersecurity and geopolitical risks is lacking [18][19]. Group 3: Asset Allocation and Market Outlook - Family offices' asset allocation for 2025 remains consistent with 2024, with public equities averaging 27%, fixed income at 15%, and alternative assets at 40% [30][31]. - The sentiment towards asset classes is predominantly neutral, with developed market equities showing the highest net positive sentiment at +17% [44][45]. - Regional sentiment varies, with the Americas showing net bullish sentiment for private equity direct investments at +21%, while the Asia-Pacific region shows a much lower sentiment at +1% [48][49].

Core Insights - The transformation of wealth perception is reshaping investment views among wealth seekers, moving art from a niche interest to a mainstream investment opportunity [1] - The art market is evolving into a new asset class due to its scarcity, cultural value, and inflation-hedging properties, especially in the context of traditional asset volatility [1][5] - The rise of blockchain technology is revolutionizing the art market by providing a reliable credit backing system, enhancing trust and transparency in ownership and transactions [3][10] Market Dynamics - Economic growth and rising GDP levels are driving increased demand for cultural and artistic consumption, leading to a flourishing art market [5] - Emerging economies like China and India are contributing significantly to the art market, with a growing number of high-net-worth individuals seeking innovative and culturally relevant art [6] - A new generation of collectors is diversifying the art market, showing interest in contemporary and avant-garde art, which reflects a shift in cultural values and investment strategies [9] Investment Opportunities - The assetization of art is redefining asset allocation and wealth appreciation rules, presenting both opportunities and challenges for investors [10] - Investors with foresight can capitalize on this trend, potentially achieving significant wealth growth, while those who follow trends blindly may face setbacks [10] - The future of art assetization looks promising, with advancements in technology further solidifying the trust foundation for art investments [10]

Core Viewpoint - The Shenzhen Qianhai Comprehensive Bonded Zone has achieved significant recognition by ranking third nationally in the 2024 performance evaluation of comprehensive bonded zones, marking a rise of 16 places from 2023 and becoming the only zone in the Guangdong-Hong Kong-Macao Greater Bay Area to enter the national top three [1]. Group 1: Performance and Growth - In 2024, the total import and export value of the Qianhai Bonded Zone reached 375.25 billion yuan, representing a year-on-year growth of 49.9%, significantly surpassing the national average for bonded zones [1]. - The Qianhai Bonded Zone accounted for two-thirds of the total import and export volume of Shenzhen's three bonded zones, solidifying its role as a core engine for the city's foreign trade growth [1]. Group 2: Business Development and Innovation - The Qianhai Bonded Zone has attracted nine enterprises with over 10 billion yuan in import and export value, including YUEHAI, which has become a leading foreign trade enterprise with over 100 billion yuan in revenue [2]. - The zone is focusing on developing new business models and formats, such as cross-border e-commerce and bonded maintenance, to enhance foreign trade scale, variety, structure, and capability [2][4]. Group 3: Policy Support and Future Plans - The zone has successfully integrated bonded maintenance policies, allowing companies like Siemens to reduce global service costs by 30% and improve responsiveness to customer needs [3]. - The first bonded financing lease of a civil aviation engine in Shenzhen was completed in the Qianhai Bonded Zone, which alleviates financial pressure on enterprises and enhances customs efficiency [3]. - Future plans include continued collaboration with regulatory bodies to foster new foreign trade dynamics and contribute to the high-quality development of Shenzhen's foreign trade [4].

Core Insights - The Shenzhen Qianhai Comprehensive Bonded Zone has ranked third nationally in the 2024 performance evaluation of comprehensive bonded zones, marking a significant rise of 16 places from 2023 and becoming the only zone in the Guangdong-Hong Kong-Macao Greater Bay Area to enter the national top three [1][2] Group 1: Performance Metrics - In 2024, the total import and export value of the Qianhai Bonded Zone reached 375.25 billion yuan, representing a year-on-year growth of 49.9%, significantly surpassing the national average growth rate for bonded zones [1] - The Qianhai Bonded Zone accounted for two-thirds of the total import and export volume of Shenzhen's three bonded zones, solidifying its role as a core engine for the city's foreign trade growth [1] Group 2: Business Development and Innovation - The Qianhai Bonded Zone has attracted nine enterprises with import and export values exceeding 10 billion yuan, with Yuehai Global emerging as a leading foreign trade enterprise with over 100 billion yuan in revenue [2] - The zone is actively promoting new business models and industries, such as cross-border e-commerce and bonded maintenance, to enhance foreign trade scale and quality [3] Group 3: Policy and Regulatory Innovations - The zone has successfully integrated bonded maintenance policies, allowing companies like Siemens to reduce global service costs by 30% and improve response times to customer needs [4] - The first aircraft engine bonded financing lease in Shenzhen was successfully cleared in the Qianhai Bonded Zone, alleviating financial pressure on enterprises and enhancing logistics efficiency [4] Group 4: Cultural and Artistic Developments - The Qianhai Bonded Zone hosted Guangdong's first bonded art auction, innovating the auction format by combining overseas bonded and domestic art, thus enhancing the proportion of bonded art [5] - Future plans include continued collaboration with customs, tax, and financial regulatory bodies to foster new foreign trade dynamics and support the high-quality development of Shenzhen's foreign trade [5]

Core Viewpoint - The successful completion of the first bonded auction of cultural and artistic products in Qianhai, Shenzhen, marks a significant step in the innovation of bonded display and trading of cultural art products, enhancing the cultural and creative industry in the region [1][2]. Group 1 - A batch of artworks from Hong Kong, the UK, Japan, and other regions has been successfully processed for bonded display and trading, leading to the first auction event in Qianhai [1]. - The auction is part of a broader initiative to deepen the cooperation between Shenzhen and Hong Kong in modern service industries, with a focus on cultural and artistic products [1]. - The customs authority has optimized regulatory processes to address bottlenecks in the clearance of artworks, thereby expanding the business chain for bonded display and trading [1]. Group 2 - The customs authority has implemented tailored solutions for enterprises involved in bonded cultural art products, including the establishment of a verification studio and a bonded warehouse [1]. - The customs has ensured that 100% of the artworks set for display have passed verification using advanced scientific instruments [1]. - Future efforts will focus on creating a "Bonded+" cultural industry feature to support the regular operation of the Qianhai cultural art bonded display and trading center [2].

深圳商报·读创客户端记者 罗凯燕 近日，一批来自中国香港、英国、日本等国家和地区的艺术品在深圳海关所属蛇口海关的监管下，顺利 完成保税展示交易出区手续，运往深圳海上世界文化艺术中心，并亮相"前海文化艺术品保税拍卖会暨 华艺国际2025深圳·现当代艺术专题拍卖"活动。据悉，这也是前海保税文化艺术品的首次拍卖。 关员正在对保税文化艺术品进行出区鉴证工作。（通讯员 罗鹤 摄） 蛇口海关前海综合保税区监管二科副科长甘自来介绍，为全面深化落实前海深港现代服务业合作区改革 开放方案，创新文化艺术品保税展示交易业态，从3月23日前海文化艺术品保税"首展"顺利落地，到8月 23日前海文化艺术品保税展示交易"首拍"隆重举行，蛇口海关持续优化监管流程，破解艺术品通关瓶 颈，拓展保税展示交易业务链条，为前海和深圳文化创新开辟新路径。 "我们针对保税文化艺术品通关创新制定'一企一策'方案，先后完成'保税文化艺术品鉴证工作室'建设、 文化艺术品保税仓库验收、专用保税账册设立、保税艺术品信息采集、展览场地设施验收等一系列工 作。我关'保税文化艺术品鉴证工作室'配置科研级鉴证仪器，辅助关员做好保税文化艺术品进出区的鉴 证工作。经仪器比对， ...

Core Insights - The auction held on August 23 marked Guangdong Province's first art tax-free auction, featuring over 50 contemporary art pieces from both domestic and international artists [1] - The auction achieved a total transaction amount of 4.8576 million yuan, with a total transaction rate of 61.2%, while tax-free items had a remarkable transaction rate of 76% [1] - The innovative auction model combined "overseas tax-free + domestic art" bidding, providing a new pathway for the development of cultural tax-free business [1] Summary by Categories - **Auction Details** - The auction showcased over 50 contemporary art pieces, including works by renowned artists such as Pablo Picasso and Damien Hirst [1] - The total transaction amount reached 4.8576 million yuan, with a total transaction rate of 61.2% [1] - **Tax-Free Art Performance** - Approximately 50% of the auction items were tax-free, generating a transaction amount of about 2.0758 million yuan and a transaction rate of 76% [1] - This performance indicates strong market recognition of the tax-free art circulation model [1] - **Innovation and Impact** - The auction represented a significant step in innovative auction models, enhancing the proportion of tax-free art and integrating seamless auction processes [1] - The success of this auction signifies an important breakthrough for the Qianhai cultural tax-free business ecosystem, contributing to the development of a new cultural exchange ecology in the Greater Bay Area [1]