每经AI快讯，ST瑞和1月29日晚间发布业绩预告，预计2025年归属于上市公司股东的净利润-12500万元 至-6500万元，基本每股收益-0.33元至-0.17元。上年同期归属于上市公司股东的净利润-18586.48。基本 每股收益-0.49元。报告期内，公司装饰主业营业收入较上年同期出现下滑，主要系多重因素叠加影响 所致。一方面，受房地产行业下行、市场需求萎缩及行业竞争加剧等外部环境冲击，公司前期经营业绩 已持续承压；另一方面，公司已进入破产预重整阶段，公司资金筹措能力受限、品牌信誉及市场信心有 所弱化，导致新业务拓展、重大项目承接及客户合作意愿均受到制约，业务承接规模与效率有所下降。 上述因素形成叠加效应，使得公司装饰主业订单量及收入规模进一步收缩，导致本期营收出现下滑，最 终导致净资产为负。 每经头条（nbdtoutiao）——水贝黄金平台"杰我睿"兑付危机调查：40倍杠杆对赌，金价越涨平台越 亏！老板自称"还在深圳"，投资者：兑付方案本金打两折，无法接受 （记者 曾健辉） ...

Engineering Services - Engineering services refer to the construction, renovation, and installation of various buildings and structures, including associated equipment and platforms [2] - Installation services involve the assembly and placement of production, power, lifting, transportation, and other types of equipment, including related installation works [5] - Repair services focus on the maintenance, reinforcement, and improvement of buildings and structures to restore or extend their original value [7] - Decoration services aim to enhance the aesthetic appeal or specific functionality of buildings and structures through renovation [8] - Other construction services encompass various engineering service activities not covered in the previous categories [10] Taxation and Compliance in Tourism - The article outlines the tax implications for tourism services, including how to handle ticket sales and refunds, as well as the calculation of sales revenue for travel agencies [16][22] - Certain cultural and religious venues are exempt from value-added tax (VAT) on ticket sales, including museums, galleries, and places of worship [17] - Refund fees and service charges for ticket cancellations can be invoiced under "other modern services" and are subject to VAT [18] - The process for foreign travelers to claim tax refunds on purchases made in "immediate refund" stores is detailed, including necessary documentation and procedures [20] - Travel agencies must calculate their sales revenue based on the fees collected for various services, which cannot be invoiced as VAT-exclusive [22]