面向世界科技前沿,面向国家重大需求,面向国民经济主战场,率先实现科学技术跨越发展,率先建成国家创新人才高地,率先建成国家高水平科技智库,率先建设国际一流科研机构。

——中国科学院办院方针

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時間:2022-08-17 來源:本站 點擊:258次
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Shanghai Data Exchange begins trading******

SHANGHAI, Nov. 25 (Xinhua) -- The Shanghai Data Exchange was established on Thursday and began trading on the same day.。

A total of 20 data products were listed on the opening day, covering eight categories such as finance, transportation and communication.。

The first Shanghai data transaction expert committee, composed of 31 experts in the fields of legal compliance, financial transaction, data industry and data security, was also set up on Thursday.。

The expert committee will supervise the trading operation. Enditem。

China's government bonds join FTSE Russell's flagship index******

BEIJING, Oct. 29 (Xinhua) -- China's government bonds were officially included in the FTSE World Government Bond Index (WGBI) on Friday, according to the People's Bank of China.

The FTSE WGBI is the last of the three major global bond indexes to include the Chinese government bonds. Friday's inclusion followed the Bloomberg Barclays Global Aggregate Index in April 2019 and the Government Bond Index Emerging Markets suite of JP Morgan in February 2020.

China is currently the world's second-largest bond market, with market size of above 120 trillion yuan (about 18.8 trillion U.S. dollars).

The latest data showed that global investors held 3.9 trillion yuan of Chinese bonds as of late September. Enditem

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China's Jiangsu aims to produce 500,000 NEVs yearly by 2025******

NANJING, Nov. 18 (Xinhua) -- China's Jiangsu Province aims to increase its annual new energy vehicle (NEV) output to 500,000 units by 2025, according to the provincial industry and information technology department.。

The province also plans for annual NEV sales to account for more than 20 percent of its total new car sales by 2025.。

Its NEV output is expected to account for more than half of its total automobile output by 2035.。

In 2020, Jiangsu manufactured 96,000 NEVs, accounting for 7 percent of the country's total.。

By the end of last year, a total of 274,000 NEVs had been put on the roads in Jiangsu, among which over 90 percent were buses used by the province's public transport sector.。

China has been top globally in the output and sales of NEVs for the last six years, with its NEV fleet reaching 6.78 million, including 5.52 million electric vehicles. Enditem。

小规模纳税人季报退税怎么做账?老会计举例分享!******

原标题:小规模纳税人季报退税怎么做账?老会计举例分享!

某小规模纳税人是工业企业,企业所得税实行核定征收,应税所得率为10%,2016年第一季度销售收入合计为8万元(不含税,下同),其中1月份销售收入为5万元,2月份销售收入为2万元,3月份销售收入为1万元,如何申报增值税?

按季度申报增值税的会计处理

1月份会计处理

借:应收账款

贷:主营业务收入

应交税费——应交增值税

2月份会计处理

借:应收账款

贷:主营业务收入

应交税费——应交增值税(减免税额)

3月份会计处理

(1)借:应收账款

贷:主营业务收入

应交税费——应交增值税(减免税额)

(2)3月末,计算本季度销售收入是否达到免征增值税条件,如果达到免征增值税条件时,将有关应交增值税转入营业外收入。分录如下:

借: 应交税费——应交增值税

应交税费——应交增值税(减免税额)

应交税费——应交增值税(减免税额)

贷:营业外收入

(3)季度末计算企业所得税=80,000×10%×25%=2,000(元)借:所得税费用

贷:应交税费——应纳企业所得税

长期饮料当水喝引发尿毒症?专家辟谣!

1.越是艰险越向前——2020年全军英模人物代表盘点

2.张文宏:北京疫情只是小范围反弹,中国拒绝第二波疫情

3.限量1台,保时捷推出911特别版车型

4.统计局:平均房价上涨重回万元时代

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