来源：北京商报 此次改造，是蓝岛大厦的一次破茧尝试。 昨天中午，72岁的臧女士再一次来到蓝岛大厦，淘了一件羊毛衫。上周，她刚在这儿买了一件衬 衣。"还有三天就关了，最后一次逛了。"臧女士有些依依不舍。 2月26日，北京商报记者获悉，蓝岛大厦2月28日起，商场启动闭店改造，超市将继续正常经营。 眼下商场正清仓，很多老顾客去打卡、捡漏儿，跟陪伴30多年的老牌百货商场说声"再见"。不少店铺 里，都能看到老年人在询价、试穿，还有闺蜜组团来扫货，手中拎着不少"战利品"。 开业距今已有33年的蓝岛大厦曾是一代人心中的回忆，见证了时代的变迁。它因外形似一座蓝色岛屿被 取名为蓝岛大厦。作为曾经北京朝阳区占地面积最大的购物中心，蓝岛大厦定位"以文兴商"，突出名 品、精品、新品，经营商品涵盖高端家电、金银首饰、服装百货、食品用品等，其家电类商品年销售额 曾达5亿元。 北京的老一辈人曾说，当时流传着一句话："要想生活好，周末逛蓝岛"。"第一次'会亲家'的妈妈礼服、 乔迁新居时的'四件套'床品、结婚纪念日的足金首饰，都能在这里找到，"一位老顾客回忆道。在国 美、大中、苏宁这些电器城尚未起势之前，蓝岛大厦的电器柜台便是京城独树一帜的存 ...

Core Insights - The "14th Five-Year Plan" for Guangdong highlights Shantou's economic and social development achievements, focusing on rapid growth, urban renewal, and industrial optimization [1][3] Economic Growth - Shantou's GDP surpassed 150 billion, with an average annual growth rate of 5.8%, ranking second in the province [4] - Public budget revenue grew at an average annual rate of 12.7%, the highest in Guangdong [4] - Per capita disposable income increased by 7.5% annually, leading the province [4] Industrial Development - Shantou's jewelry industry employs over 100,000 people, processing 50,000 tons of colored gemstones and 9,000 tons of gold and silver jewelry annually, holding a significant global market share [4][5] - The city is transitioning its traditional jewelry industry towards globalization, branding, and digitalization, with a focus on cross-border e-commerce [5][6] - Online retail sales of gold and silver jewelry reached 8.93 billion, marking a 1.8 times increase [5] Infrastructure and Connectivity - Shantou has integrated into the Greater Bay Area's "one-hour living circle" through major transportation projects like the Guangshan-Shantou high-speed railway [3][4] - The city is enhancing its logistical capabilities to attract talent, capital, and technology [3] Urban and Rural Development - Shantou has implemented the "Hundred-Thousand-Ten Thousand Project," achieving significant urban and rural improvements, with 256 model villages created [7][8] - The city has adopted innovative models for rural development, enhancing living conditions and infrastructure [8] Marine Economy - Shantou's marine economy has shown an average annual growth rate exceeding 10%, contributing over 20% to the GDP [10] - The city is advancing marine ranching projects with a total investment of approximately 8.5 billion [10] - The development of marine engineering equipment and coastal tourism is also a focus, with significant growth in visitor numbers and tourism revenue [11]

Core Insights - The jewelry consumption, particularly gold, silver, and colored gemstones, is thriving, especially during major shopping events like "Double Eleven" [1] - Shantou Haifeng County is a significant hub for gemstone processing, producing over 70% of global crystal products and 30% of national gold and silver jewelry [1][2] - The recent 2025 China Shantou Colored Gemstone Industry Development Conference showcased the county's industrial strength, with 3,126 participating enterprises and a total investment and trade volume of 11.961 billion yuan [1] Industry Overview - The Guangdong Ketang Jewelry Trading Market processes imported crystal raw materials into fashionable jewelry, with an annual processing capacity of 50,000 tons, primarily focusing on over 120 types of colored gemstones [2][4] - Haifeng County has established a complete industrial chain, including raw material sales, production, design, and e-commerce, with over 10,466 market entities in the jewelry sector [4] Cluster Development - The dual-cluster model in Haifeng, with Ketang focusing on gemstone processing and Melong on gold and silver jewelry, enhances industrial competitiveness through collaborative efforts [5][6] - The local government has facilitated this growth by investing in environmental facilities and promoting specialized clusters, leading to a significant increase in production capacity [6] Talent and Employment - Local training programs have successfully integrated over 2,000 rural workers into the jewelry industry, raising average annual incomes to over 45,000 yuan [7] - The jewelry sector employs approximately 92,000 individuals in Haifeng County, with a significant portion of the workforce concentrated in Ketang and Melong [7] Digital Transformation - The establishment of specialized parks and digital platforms has streamlined supply chain management and enhanced market access for local businesses [10][12] - The Ketang Douyin e-commerce live streaming base has achieved daily sales exceeding 5 million yuan, significantly boosting consumer trust and purchase rates [12] Policy and Future Prospects - Haifeng County's jewelry industry has been selected as a pilot for the "Cross-border E-commerce + Industrial Belt" initiative, facilitating international trade and reducing operational costs for small enterprises [14] - The region's unique combination of manufacturing and international trade capabilities positions it favorably for future growth in the competitive jewelry market [14]

Economic Overview - The national economy showed stable performance in October, with a positive trend in recovery, as indicated by the CPI turning positive, suggesting a rebound in demand [1] - Industrial production continued to grow, with the industrial added value increasing by 4.9% year-on-year and 0.17% month-on-month [1] Industrial Performance - The equipment manufacturing and high-tech manufacturing sectors performed well, with their added value growing by 8% and 7.2% year-on-year, respectively, outpacing the overall industrial growth [1] Service Sector - The service sector production index increased by 4.6% year-on-year in October, with notable growth in information transmission, software, and IT services (13%), leasing and business services (8.2%), and financial services (5.6%) [2] - The retail sales of consumer goods rose by 2.9% year-on-year, with urban and rural retail sales growing by 2.7% and 4.1%, respectively [2] Consumer Trends - Jewelry consumption surged by 37.6% year-on-year, driven by rising prices of precious metals, particularly gold and silver [2] - Online retail maintained rapid growth, with a year-on-year increase of 9.6% from January to October [2] Investment Insights - Fixed asset investment decreased by 1.7% year-on-year from January to October, with real estate development investment dropping significantly by 14.7% [3] - Manufacturing investment continued to grow, providing some support to overall investment levels [3] Trade Dynamics - The total value of goods imports and exports increased by 0.1% year-on-year in October, with exports declining by 0.8% and imports rising by 1.4% [4] - The trade agreement between China and the US may stabilize exports in the future, although the export structure needs optimization [4] Price Trends - The CPI rose by 0.2% year-on-year in October, indicating a recovery in domestic demand, while the PPI decreased by 2.1% year-on-year, showing a slight easing of deflationary pressure in the industrial sector [4] Market Outlook - The overall economic operation in October was stable, with ongoing transformation and upgrading, particularly in high-tech industries [5] - The capital market has reached a significant milestone, potentially attracting more household savings into the market, which could support economic growth [5] - A sustained bull market could enhance consumer confidence and spending, contributing positively to economic recovery [5]

Core Insights - The 2025 China Shantou Colored Gemstone Industry Development Conference and the first Shantou International Jewelry Exhibition opened on November 1, 2023, aiming to connect the Shantou jewelry industry with global resources and promote high-end development [1][2] - The event features a "one conference, one exhibition" model, which is a key activity under Guangdong's "cross-border e-commerce + industrial belt" initiative [1] Group 1: Event Structure and Objectives - The event consists of an industry development conference, a themed exhibition, and six supporting activities, designed to fully unleash the development potential of Shantou's colored gemstone and gold and silver jewelry industry [1] - The conference included three main segments: a leadership tour, an opening ceremony, and keynote speeches, aimed at building a global consensus in the industry [1] - Key initiatives announced include the release of the Gemports Index (GPI) to provide data support for industry pricing and trend analysis, and the establishment of the Shantou City Fashion Industry Technology Innovation Center to facilitate technology research and development [1] Group 2: Exhibition Details and Participation - The first Shantou International Jewelry Exhibition runs from November 1 to 3, attracting over 3,000 participating enterprises and featuring eight major themed exhibition areas covering the entire industry chain [2] - The event also attracted over 1,000 professional buyers and investors, showcasing a diverse range of domestic and international jewelry enterprises, research institutions, and well-known live streaming teams [2] - Shantou, recognized as "China's Colored Gemstone Capital" and "China's Jewelry Capital," is presenting itself with a new image through this event, which aims to promote the region's industry towards internationalization, branding, and high-end development [2]

Core Viewpoint - The significant adjustment in the international precious metals market on October 22, with gold prices dropping over 6% and silver prices nearly 9%, is analyzed from multiple perspectives to provide insights for investors [1]. Market Performance - The London spot gold price experienced a daily decline of 6.2%, marking the largest single-day drop of the year. Silver prices fell by 8.7% on the same day. Domestic gold futures also adjusted accordingly, with a noticeable increase in market trading activity [3]. - The adjustment is characterized by a large decline within a normal fluctuation range, a significant increase in trading volume indicating heightened bullish-bearish divergence, and a synchronous adjustment in related stock sectors, suggesting that this price movement is part of a normal market correction [3]. Factors Behind Price Adjustment - The substantial drop in gold and silver prices is attributed to multiple factors: - From a macroeconomic perspective, the latest U.S. employment and inflation data exceeded expectations, reinforcing market anticipation of the Federal Reserve maintaining high interest rates, which pressured precious metal prices as the U.S. dollar strengthened. Historical data shows a negative correlation between the dollar index and gold/silver prices [4]. - From a market structure viewpoint, the previous continuous rise in gold and silver prices led to a buildup of profit-taking positions, creating significant technical correction pressure. The breach of key support levels triggered stop-loss orders in algorithmic trading, exacerbating price volatility [4]. - In terms of capital flow, the recent strong performance of global stock markets has led to a shift of funds from safe-haven assets to riskier assets. Data from the largest gold ETF indicates a trend of continuous reduction in holdings, reflecting a cautious attitude among institutional investors, which directly impacts prices [4]. Impact on Related Sectors - The price adjustment has put pressure on gold mining company stocks, with some gold mining firms experiencing declines greater than the broader market. The gold and silver jewelry retail sector is also affected, as market concerns about price volatility may impact consumer purchasing intentions. However, in the long term, the price correction could stimulate demand for physical gold [5]. - In the futures market, the open interest in gold and silver futures has decreased, indicating that market participants are adjusting their positions. The volatility index in the options market has risen significantly, suggesting that market expectations for price fluctuations are increasing, which requires careful attention from investors [5]. Recommendations for Investors - For long-term investors, a strategy of gradually building positions during market corrections is recommended, focusing on companies with strong fundamentals and sustainable profitability [5]. - Short-term investors are advised to control position sizes and set reasonable stop-loss points, while being cautious not to overly rely on technical analysis [6]. - Ordinary consumers with purchasing needs may consider buying during price corrections, but should clarify their purchasing intentions, especially regarding investment costs [7]. Future Outlook - Long-term factors supporting gold and silver prices remain intact, including the ongoing trend of global central banks purchasing gold, persistent geopolitical risks, and fluctuations in inflation expectations that will continue to influence precious metal prices. Investors are encouraged to adopt a long-term perspective on market volatility [7].

Group 1 - The article discusses the classification and taxation of gold and silver jewelry, platinum jewelry, and diamond products, emphasizing the need for clear separation in accounting for sales of different types of jewelry [2][3] - Retail businesses engaged in gold and silver jewelry sales are identified as taxpayers for consumption tax, including those who engage in consignment processing or consignment sales [3][4] - The timing of tax obligations for gold and silver jewelry sales is specified, with tax due upon receipt of payment or issuance of sales receipts [5][6] Group 2 - The basis for calculating consumption tax for gold and silver jewelry is outlined, with different rules for various business models, such as trade-ins and bundled sales [6][7] - Special circumstances for determining the tax basis for consumption tax are discussed, including the use of similar jewelry sales prices or composition pricing when no similar sales exist [7] - The article provides guidance on the electronic tax filing process, highlighting the automated system for businesses solely engaged in gold and silver jewelry retail [8][10]

Core Viewpoint - The article discusses the consumption tax policies related to gold and silver jewelry, platinum jewelry, and diamonds, highlighting the tax rates, taxable events, and calculation methods for tax obligations [2][3][4]. Tax Rate and Policy Basis - The consumption tax rate for gold and silver jewelry, platinum jewelry, and unmounted diamonds is set at 5% [2]. - The policies are based on several official notifications from the Ministry of Finance and the State Administration of Taxation, including documents from 1994, 2003, and 2013 [2][3][6]. Taxable Events - Tax obligations arise at different times depending on the nature of the sale: - For retail sales of gold and silver jewelry, tax is due at the time of payment receipt or when a sales voucher is obtained [4]. - For gifts, sponsorships, and other non-retail transfers, tax is due at the time of transfer [4]. - For processing and refurbishing, tax is due when the goods are delivered to the entrusted party [4] . Scope of Taxable Jewelry - The consumption tax applies only to gold and silver jewelry, including alloys, and does not include gold-plated or silver-plated items [3][4]. - Businesses that sell both gold/silver and non-gold/silver jewelry must clearly separate their sales for tax purposes; otherwise, a higher tax rate will apply [3] . Calculation of Taxable Amount - The taxable amount for gold and silver jewelry is calculated based on the sales amount excluding VAT [5]. - If jewelry is sold with packaging, the total sales amount must include the packaging, regardless of separate pricing [5]. - For processed jewelry, the tax basis is determined by the sales price of similar jewelry or calculated based on material costs and processing fees [5] . Special Cases - For exchanges (including refurbishing), the tax basis is determined by the actual price received, excluding VAT [5]. - For gifts and sponsorships, the tax basis is determined by the sales price of similar jewelry or calculated based on the cost of materials plus a fixed profit margin [5] .

Tax Policies Related to Flower Industry - Agricultural producers selling flowers are exempt from value-added tax (VAT) [2] - Small-scale taxpayers can enjoy VAT exemption on flower sales if quarterly sales do not exceed 300,000 yuan; otherwise, VAT must be paid [3] - The VAT rate for fresh flowers is 9%, while processed flower products have a VAT rate of 13% [4] Corporate Income Tax Policies - Enterprises engaged in flower cultivation can benefit from a reduced corporate income tax rate [4] - Trading activities related to flowers do not qualify for the tax reduction [4] - Small and micro enterprises meeting specific criteria can have a corporate income tax burden as low as 5% until December 31, 2027 [4]