证券日报网讯12月30日，百洋股份（002696）在互动平台回答投资者提问时表示，公司饲料产品目前全 部面向国内市场销售，畅销华南、西南、华中、华东等地区，暂未涉及出口业务，因此人民币升值未对 公司饲料业务的经营业绩产生直接影响。 ...

分红方面，唐人神A股上市后累计派现9.72亿元。近三年，累计派现5090.17万元。 机构持仓方面，截止2025年9月30日，唐人神十大流通股东中，国泰中证畜牧养殖ETF（159865）位居 第三大流通股东，持股3182.97万股，相比上期增加1142.98万股。南方中证1000ETF（512100）位居第 四大流通股东，持股1310.28万股，相比上期减少17.08万股。香港中央结算有限公司位居第五大流通股 东，持股1214.65万股，相比上期增加126.10万股。银华农业产业股票发起式A（005106）位居第六大流 通股东，持股1013.80万股，相比上期增加7.43万股。中信建投价值增长混合A（025231）位居第九大流 通股东，持股820.00万股，为新进股东。 责任编辑：小浪快报 12月29日，唐人神涨0.00%，成交额7447.20万元。两融数据显示，当日唐人神获融资买入额1155.57万 元，融资偿还526.31万元，融资净买入629.26万元。截至12月29日，唐人神融资融券余额合计4.17亿 元。 融资方面，唐人神当日融资买入1155.57万元。当前融资余额4.16亿元，占流通市值的6.58 ...

融券方面，大北农12月19日融券偿还1600.00股，融券卖出300.00股，按当日收盘价计算，卖出金额 1203.00元；融券余量327.05万股，融券余额1311.47万元，超过近一年90%分位水平，处于高位。 资料显示，北京大北农科技集团股份有限公司位于北京市海淀区苏家坨镇澄湾街19号院大北农凤凰国际 创新园，成立日期1994年10月18日，上市日期2010年4月9日，公司主营业务涉及饲料产品的生产、销售 和农作物种子产品的培育与推广。主营业务收入构成为：饲料产品63.42%，养猪产品25.08%，其他产 品5.70%，种业产品3.52%，植保产品1.07%，兽药产品0.65%，疫苗产品0.56%。 截至9月30日，大北农股东户数22.74万，较上期减少5.84%；人均流通股15500股，较上期增加6.20%。 2025年1月-9月，大北农实现营业收入207.44亿元，同比增长2.99%；归母净利润2.57亿元，同比增长 92.56%。 12月19日，大北农涨0.75%，成交额2.31亿元。两融数据显示，当日大北农获融资买入额2811.30万元， 融资偿还3092.38万元，融资净买入-281.08万元 ...

Group 1 - The article discusses the classification of animal feed, specifically focusing on the definitions of trace elements, vitamins, and concentrated feed [3] - It clarifies that pet feed is not exempt from value-added tax (VAT) and should be taxed according to applicable rates [3] - The article explains that fish oil, as a byproduct of fish meal production, is categorized as a single bulk feed and is subject to VAT [3] - It states that products like puffed blood meal, puffed meat meal, and hydrolyzed feather meal do not qualify for VAT exemptions and are also subject to taxation [3] Group 2 - The article provides a step-by-step guide for general taxpayers on how to declare VAT through the electronic tax bureau [5] - It outlines the process for small-scale taxpayers to submit their VAT declarations, including selecting the appropriate exemption codes [5][6] - The article emphasizes the importance of accurately reporting exempt sales in the VAT declaration forms [6]

粮食安全是"国之大者"。目前，全国秋粮收获已经完成，收购进入旺季。今年秋粮收购有何新特 点？又面临什么挑战？广大粮农能否丰产又丰收？近日，记者前往黑龙江省多地秋粮收购一线进行了采 访。 数字化卖粮，资金保障有力，秋粮收购"加速跑" 一大早，佳木斯市汤原县鹤立镇北盛村种粮大户王峰将卡车装满稻谷，前往中央储备粮汤原直属库 有限公司鹤立租仓库点售粮。路上，他熟练地打开"惠三农"平台进行预约。 "今年粮食不愁卖，丰收年又遇上好粮价，种粮积极性更高了。"王峰说，"这个收购点每吨稻谷收 购价比粮食经纪人高出27元至34元，附近的农户都愿意来这里售粮。" 抵达收购点，王峰拿出手机点击"售粮签到"后，便径直走进一站式服务中心等待叫号。大厅里的电 子屏幕上，待检车辆、已检车辆、检验情况、收购结算价格等信息一目了然。 大厅另一角，中央储备粮汤原直属库有限公司负责人王善友，正在查看库外储粮智慧监管平台上的 信息。"数字化技术让粮食收购更透明、更高效，我们充分利用'一卡通'粮食收购系统，覆盖送粮车辆 从进库到出库的全流程，进一步便利农民卖粮。"王善友说。 经过等待，载着王峰家稻谷的卡车缓缓停在智能扦样器下方。8个"探子"连续3次下探 ...

粮食安全是"国之大者"。目前，全国秋粮收获已经完成，收购进入旺季。今年秋粮收购有何新特点？又 面临什么挑战？广大粮农能否丰产又丰收？近日，记者前往黑龙江省多地秋粮收购一线进行了采访。 数字化卖粮，资金保障有力，秋粮收购"加速跑" 一大早，佳木斯市汤原县鹤立镇北盛村种粮大户王峰将卡车装满稻谷，前往中央储备粮汤原直属库有限 公司鹤立租仓库点售粮。路上，他熟练地打开"惠三农"平台进行预约。 "今年粮食不愁卖，丰收年又遇上好粮价，种粮积极性更高了。"王峰说，"这个收购点每吨稻谷收购价 比粮食经纪人高出27元至34元，附近的农户都愿意来这里售粮。" 抵达收购点，王峰拿出手机点击"售粮签到"后，便径直走进一站式服务中心等待叫号。大厅里的电子屏 幕上，待检车辆、已检车辆、检验情况、收购结算价格等信息一目了然。 大厅另一角，中央储备粮汤原直属库有限公司负责人王善友，正在查看库外储粮智慧监管平台上的信 息。"数字化技术让粮食收购更透明、更高效，我们充分利用'一卡通'粮食收购系统，覆盖送粮车辆从 进库到出库的全流程，进一步便利农民卖粮。"王善友说。 经过等待，载着王峰家稻谷的卡车缓缓停在智能扦样器下方。8个"探子"连续3次下探， ...

截至9月30日，唐人神股东户数7.37万，较上期减少6.04%；人均流通股19426股，较上期增加6.43%。 2025年1月-9月，唐人神实现营业收入185.86亿元，同比增长8.87%；归母净利润-3.65亿元，同比减少 243.80%。 分红方面，唐人神A股上市后累计派现9.72亿元。近三年，累计派现5090.17万元。 机构持仓方面，截止2025年9月30日，唐人神十大流通股东中，国泰中证畜牧养殖ETF（159865）位居 第三大流通股东，持股3182.97万股，相比上期增加1142.98万股。南方中证1000ETF（512100）位居第 四大流通股东，持股1310.28万股，相比上期减少17.08万股。香港中央结算有限公司位居第五大流通股 东，持股1214.65万股，相比上期增加126.10万股。银华农业产业股票发起式A（005106）位居第六大流 通股东，持股1013.80万股，相比上期增加7.43万股。中信建投价值增长混合A（025231）位居第九大流 通股东，持股820.00万股，为新进股东。 12月4日，唐人神跌1.75%，成交额1.13亿元。两融数据显示，当日唐人神获融资买入额1042.9 ...

Core Viewpoint - Tangrenshen's stock performance shows low financing activity and a decrease in net profit, indicating potential challenges in the company's financial health and investor sentiment [1][2]. Financing Summary - On November 17, Tangrenshen's financing buy amounted to 9.56 million yuan, while financing repayment was 9.74 million yuan, resulting in a net financing outflow of 186,400 yuan [1]. - The total financing and securities balance for Tangrenshen reached 388 million yuan, with the financing balance accounting for 5.55% of the circulating market value, which is below the 10% percentile level over the past year [1]. - In terms of securities lending, 200 shares were repaid, and 6,400 shares were sold, with a selling amount of 31,200 yuan calculated at the closing price [1]. Business Performance Summary - As of September 30, the number of shareholders for Tangrenshen was 73,700, a decrease of 6.04% from the previous period, while the average circulating shares per person increased by 6.43% to 19,426 shares [2]. - For the period from January to September 2025, Tangrenshen reported operating revenue of 18.586 billion yuan, reflecting a year-on-year growth of 8.87%. However, the net profit attributable to the parent company was -365 million yuan, a significant decrease of 243.80% year-on-year [2]. - Since its A-share listing, Tangrenshen has distributed a total of 972 million yuan in dividends, with 50.9 million yuan distributed over the past three years [2]. Shareholder Structure Summary - As of September 30, 2025, the top ten circulating shareholders included notable entities such as Guotai CSI Livestock Breeding ETF, which increased its holdings by 11.43 million shares to 31.83 million shares [2]. - Other significant shareholders included Southern CSI 1000 ETF, which reduced its holdings by 170,800 shares, and Hong Kong Central Clearing Limited, which increased its holdings by 126,100 shares [2]. - New shareholder entry included CITIC Jiantou Value Growth Mixed A, holding 8.2 million shares [2].

Core Viewpoint - The stock price of Jingji Zhino has experienced a decline, with a current trading price of 16.46 yuan per share, reflecting a year-to-date decrease of 4.78% and a recent drop in trading activity [1][2]. Company Overview - Jingji Zhino, established on January 1, 1979, and listed on November 1, 1994, is located in Shenzhen, Guangdong Province. The company operates in modern agriculture and real estate, focusing on pig and chicken breeding, feed production, and real estate development [2]. - The revenue composition of Jingji Zhino includes: pig products (79.38%), feed products (11.67%), real estate (5.38%), rental income (1.36%), poultry products (1.29%), hotel business (0.83%), and other sources (0.07%) [2]. Financial Performance - For the period from January to September 2025, Jingji Zhino reported a revenue of 3.67 billion yuan, a year-on-year decrease of 20.12%, and a net profit attributable to shareholders of 298 million yuan, down 50.50% year-on-year [2]. - The company has distributed a total of 2.73 billion yuan in dividends since its A-share listing, with 1.10 billion yuan distributed over the past three years [3]. Shareholder Information - As of September 30, 2025, the number of shareholders for Jingji Zhino increased by 2.44% to 16,500, with an average of 31,879 circulating shares per shareholder, a decrease of 2.38% [2]. - The top ten circulating shareholders include Hong Kong Central Clearing Limited, which holds 10.32 million shares, an increase of 6.33 million shares from the previous period [3].

Core Insights - Dabeinong's stock increased by 1.67% on November 11, with a trading volume of 575 million yuan [1] - The company reported a net profit growth of 92.56% year-on-year for the first nine months of 2025 [2] Financing and Trading Activity - On November 11, Dabeinong had a financing buy-in of 82.04 million yuan and a net financing buy of 3.39 million yuan, with a total financing balance of 943 million yuan [1] - The financing balance represents 5.07% of the circulating market value and is above the 80th percentile of the past year [1] - Dabeinong's short selling activity included a repayment of 17,200 shares and a sale of 83,900 shares, with a short selling balance of 13.06 million yuan, also above the 90th percentile of the past year [1] Company Overview - Dabeinong was established on October 18, 1994, and listed on April 9, 2010, focusing on feed production, sales, and crop seed cultivation [1] - The company's revenue composition includes 63.42% from feed products, 25.08% from pig farming products, and smaller contributions from other agricultural products [1] Shareholder and Institutional Holdings - As of September 30, 2025, Dabeinong had 227,400 shareholders, a decrease of 5.84% from the previous period [2] - The top institutional shareholder is Guotai CSI Livestock Breeding ETF, holding 76.99 million shares, an increase of 27.76 million shares [2] - Hong Kong Central Clearing Limited is the fifth-largest shareholder, with 51.63 million shares, an increase of 14.93 million shares [2]