Case Analysis: Practical Analysis of Exemption from Corporate Income Tax on Stock Dividends

Dividends, bonuses, and other equity gains obtained between resident enterprises are exempt from corporate income tax, but how are the holding time and amount of dividends determined? What are the execution standards for enjoying this tax preferential policy? In practical operations, it is often easy to cause disputes between tax companies. Hargent conducts a thorough analysis of a practical case and understands it in one article.

2023-10-23 Zhu Haiyan　　Li Juan

A Number of Individual Tax Incentives Continue to be Implemented, the Key Points in Detail See Here!

Recently, the State Council, the Ministry of Finance, the State Taxation Administration and other departments have issued announcements one after another to extend the period of a number of preferential policies on personal income tax, including special additional deduction, year-end bonus, exchange of housing and many other preferential policies. Hargent has organized the policy points one by one, and it concerns everyone, so come and learn about it!

2023-10-16 Sheng Shuangshuang　　Wang Yafei

Listed Construction Enterprises“One Profit and Five Ratios” Operating Analysis 5: Overall Labor Productivity Increased

In 2023, State-owned Assets Supervision and Administration Commission of the State Council optimized the central enterprise operation indicator system to "one profit and five ratios", which includes total profit, asset liability ratio, operating cash ratio, return on net assets, R&D investment intensity, and overall labor productivity. Hargent Research Institute and China Construction Enterprise Management Association compiled and published the "Research Report on Finance and Taxation of Listed Companies in the Chinese Construction Industry", which analyzes the trend and characteristics of the "one profit and five ratios" of listed construction enterprises in the past four years from the perspectives of overall situation, key detailed industries, and leading enterprises (top 20 enterprises in terms of operating income). This article is an analysis of overall labor productivity.

2023-11-07 Hargent

Listed Construction Enterprises“One Profit and Five Ratios” Operating Analysis 4: The Intensity of Investment in R&D Continues to Rise

In 2023, State-owned Assets Supervision and Administration Commission of the State Council optimized the central enterprise operation indicator system to "one profit and five ratios", which includes total profit, asset liability ratio, operating cash ratio, return on net assets, R&D investment intensity, and overall labor productivity. Hargent Research Institute and China Construction Enterprise Management Association compiled and published the "Research Report on Finance and Taxation of Listed Companies in the Chinese Construction Industry", which analyzes the trend and characteristics of the "one profit and five ratios" of listed construction enterprises in the past four years from the perspectives of overall situation, key detailed industries, and leading enterprises (top 20 enterprises in terms of operating income). This article is an analysis of the intensity of investment in R&D.

2023-11-07 Hargent

Listed Construction Enterprises“One Profit and Five Ratios” Operating Analysis 3: Return on Net Assets Stopped Falling and Rebounded

In 2023, State-owned Assets Supervision and Administration Commission of the State Council optimized the central enterprise operation indicator system to "one profit and five ratios", which includes total profit, asset liability ratio, operating cash ratio, return on net assets, R&D investment intensity, and overall labor productivity. Hargent Research Institute and China Construction Enterprise Management Association compiled and published the "Research Report on Finance and Taxation of Listed Companies in the Chinese Construction Industry", which analyzes the trend and characteristics of the "one profit and five ratios" of listed construction enterprises in the past four years from the perspectives of overall situation, key detailed industries, and leading enterprises (top 20 enterprises in terms of operating income). This article is an analysis of return on net assets.

2023-11-07 Hargent

Listed Construction Enterprises“One Profit and Five Ratios” Operating Analysis 2: Steady Increase in Asset Liability Ratio

In 2023, State-owned Assets Supervision and Administration Commission of the State Council optimized the central enterprise operation indicator system to "one profit and five ratios", which includes total profit, asset liability ratio, operating cash ratio, return on net assets, R&D investment intensity, and overall labor productivity. Hargent Research Institute and China Construction Enterprise Management Association compiled and published the "Research Report on Finance and Taxation of Listed Companies in the Chinese Construction Industry", which analyzes the trend and characteristics of the "one profit and five ratios" of listed construction enterprises in the past four years from the perspectives of overall situation, key detailed industries, and leading enterprises (top 20 enterprises in terms of operating income). This article is an analysis of asset liability ratio.

2023-11-07 Hargent

Listed Construction Enterprises“One Profit and Five Ratios” Operating Analysis 1: Fluctuating Growth in Total Profit

In 2023, State-owned Assets Supervision and Administration Commission of the State Council optimized the central enterprise operation indicator system to "one profit and five ratios", which includes total profit, asset liability ratio, operating cash ratio, return on net assets, R&D investment intensity, and overall labor productivity. Hargent Research Institute and China Construction Enterprise Management Association compiled and published the "Research Report on Finance and Taxation of Listed Companies in the Chinese Construction Industry", which analyzes the trend and characteristics of the "one profit and five ratios" of listed construction enterprises in the past four years from the perspectives of overall situation, key detailed industries, and leading enterprises (top 20 enterprises in terms of operating income). This article is an analysis of total profit.

2023-11-07 Hargent

Understanding the New Changes in the Second Review Draft of the Value Added Tax Law of the People's Republic of China

Recently, the "Value Added Tax Law of the People's Republic of China (Second Review Draft)" was submitted to the Standing Committee of the 14th National People's Congress for review, and once again solicited public opinions. Hargent compared it item by item with the "First Review Draft" and sorted out the main six important changes, which can be read in one article.

2023-10-16 Kang Xing　　Li Juan