Services

搜索文档
【收藏】企业转让股票需要缴增值税吗?
蓝色柳林财税室· 2025-07-25 08:52
欢迎扫描下方二维码关注: 今天申税小微带大家了解一下企业转让股票缴纳增值税的相关事项。 一 企业买卖股票是否缴纳增值税 二 纳税义务时间 纳税人从事 金融商品转让 的,为金融商品 所有权转移的当天 。 三 销售额确定 单位将其持有的限售股在解禁流通后对外转让的,按照以下规定确定买入价: (一) 上市公司实施股权分置改革时,在股票复牌之前形成的原非流通股股份,以及股票复牌首日至解禁日期间由上述股份孳生的 送、转股,以该上市公司完成股权分置改革后股票复牌首日的开盘价为买入价。 (二) 公司首次公开发行股票并上市形成的限售股,以及上市首日至解禁日期间由上述股份孳生的送、转股,以该上市公司股票首 次公开发行(IPO)的发行价为买入价。 (三) 因上市公司实施重大资产重组形成的限售股,以及股票复牌首日至解禁日期间由上述股份孳生的送、转股,以该上市公司因 重大资产重组股票停牌前一交易日的收盘价为买入价。 金融商品转让, 不得开具 增值税专用发票。 | 五 | 下列情况免征增值税 | | --- | --- | | 01 | | | | 合格境外投资者( QFII )委托境内公司在我国从事证券买卖业务。 | | 02 | ...
Liberty Oilfield Services (LBRT) Misses Q2 Earnings Estimates
ZACKS· 2025-07-25 08:16
公司业绩表现 - 季度每股收益为0.12美元 低于Zacks一致预期的0.14美元 同比去年0.61美元大幅下降 [1] - 营收达10.4亿美元 超出预期3.7% 但同比去年11.6亿美元有所下滑 [3] - 过去四个季度中 公司两次超过每股收益预期 两次超过营收预期 [2][3] 市场反应与预期 - 本季度业绩意外为-14.29% 而上一季度曾实现+33.33%的意外增长 [2] - 年初至今股价下跌33.4% 同期标普500指数上涨8.1% [4] - 当前Zacks评级为4级(卖出) 预计短期内将跑输大盘 [7] 未来展望 - 下季度共识预期为每股收益0.06美元 营收9.859亿美元 本财年预期每股收益0.29美元 营收38.8亿美元 [8] - 业绩电话会议中管理层的评论将影响股价短期走势 [4] - 收益预期修订趋势对股价有重要影响 近期修订趋势不利 [6][7] 行业状况 - 所属油气田服务行业在Zacks行业排名中处于后4% [9] - 同行业公司Drilling Tools International预计季度每股收益0.05美元 同比下降50% 营收预计4014万美元 同比增长7% [10]
FORTREA DEADLINE ALERT: Bragar Eagel & Squire, P.C. Reminds Investors in Fortrea Holdings (FTRE) of The August 1st Deadline and Urges Investors to Contact The Firm
GlobeNewswire News Room· 2025-07-25 07:21
Bragar Eagel & Squire, P.C. Litigation Partners Encourage Investors Who Suffered Losses In Fortrea Holdings (FTRE) To Contact Them To Discuss Their Options If you purchased or acquired securities in Fortrea between July 3, 2023 and February 28, 2025 and would like to discuss your legal rights, call Bragar Eagel & Squire partner Brandon Walker or Marion Passmore directly at (212) 355-4648. NEW YORK, July 24, 2025 (GLOBE NEWSWIRE) -- Bragar Eagel & Squire, P.C., a nationally recognized stockholder rights law ...
Waste Management (WM) Exceeds Market Returns: Some Facts to Consider
ZACKS· 2025-07-25 07:16
Waste Management (WM) closed at $230.61 in the latest trading session, marking a +1.09% move from the prior day. The stock outperformed the S&P 500, which registered a daily gain of 0.07%. Elsewhere, the Dow saw a downswing of 0.7%, while the tech-heavy Nasdaq appreciated by 0.18%. The stock of garbage and recycling hauler has fallen by 0.2% in the past month, lagging the Business Services sector's gain of 1.45% and the S&P 500's gain of 5.71%.The upcoming earnings release of Waste Management will be of gre ...
Alphabet Q2: That's Why I Keep The Company In My Recommended Portfolio
Seeking Alpha· 2025-07-25 06:53
分析师背景 - 拥有超过5年拉美地区股票分析经验 [1] - 为客户提供深度研究和洞察以支持投资决策 [1] 披露信息 - 分析师未持有提及公司的股票、期权或衍生品头寸 [2] - 未来72小时内无计划建立相关头寸 [2] - 研究内容为分析师独立观点且无第三方付费 [2] - 与提及公司无商业关系 [2] 平台声明 - 平台不提供投资建议或适宜性评估 [3] - 观点不代表平台整体立场 [3] - 平台非持牌证券交易商或投资顾问 [3] - 分析师包含专业及个人投资者且无需资质认证 [3]
C3.ai, Inc. (AI) Stock Slides as Market Rises: Facts to Know Before You Trade
ZACKS· 2025-07-25 06:51
C3.ai, Inc. (AI) ended the recent trading session at $26.00, demonstrating a -10.84% change from the preceding day's closing price. This change lagged the S&P 500's daily gain of 0.07%. Meanwhile, the Dow lost 0.7%, and the Nasdaq, a tech-heavy index, added 0.18%. The company's stock has climbed by 23.35% in the past month, exceeding the Computer and Technology sector's gain of 8.22% and the S&P 500's gain of 5.71%.The upcoming earnings release of C3.ai, Inc. will be of great interest to investors. In that ...
Bit Digital, Inc. (BTBT) Stock Drops Despite Market Gains: Important Facts to Note
ZACKS· 2025-07-25 06:51
股价表现 - 公司最新收盘价为3 23美元 单日下跌3 87% 表现逊于标普500指数当日0 07%的涨幅 但优于道指0 7%的跌幅和纳斯达克指数0 18%的涨幅 [1] - 过去一个月公司股价累计上涨42 98% 大幅超过商业服务板块1 45%和标普500指数5 71%的同期涨幅 [1] 财务预期 - 即将公布的季度EPS预计为-0 03美元 同比恶化200% 营收预期2535万美元 同比下滑12 44% [2] - 全年EPS预期-0 31美元 同比下滑10 71% 营收预期1 219亿美元 同比增长12 82% [3] 分析师动态 - 过去30天内共识EPS预期被下调70% 当前Zacks评级为3级(持有) [6] - 分析师对短期业务趋势的预测调整会影响股价表现 向上修正通常反映对经营能力的乐观预期 [4][5] 行业地位 - 所属科技服务行业在Zacks行业排名中位列第82名 处于所有250多个行业的前34%分位 [7] - 该行业属于商业服务板块 研究显示排名前50%的行业平均表现是后50%的两倍 [7]
Universal Logistics (ULH) Q2 Earnings and Revenues Lag Estimates
ZACKS· 2025-07-25 06:36
Universal Logistics (ULH) came out with quarterly earnings of $0.32 per share, missing the Zacks Consensus Estimate of $0.34 per share. This compares to earnings of $1.17 per share a year ago. These figures are adjusted for non-recurring items.This quarterly report represents an earnings surprise of -5.88%. A quarter ago, it was expected that this trucking and logistics company would post earnings of $0.48 per share when it actually produced earnings of $0.23, delivering a surprise of -52.08%.Over the last ...
Burke & Herbert Financial Services (BHRB) Q2 Earnings and Revenues Beat Estimates
ZACKS· 2025-07-25 06:11
Burke & Herbert Financial Services (BHRB) came out with quarterly earnings of $1.97 per share, beating the Zacks Consensus Estimate of $1.85 per share. This compares to earnings of $2.04 per share a year ago. These figures are adjusted for non-recurring items.This quarterly report represents an earnings surprise of +6.49%. A quarter ago, it was expected that this bank holding company would post earnings of $1.78 per share when it actually produced earnings of $1.8, delivering a surprise of +1.12%.Over the l ...
ProCap BTC LLC and Columbus Circle Capital Corporation I Announce Filing of a Draft Registration Statement on Form S-4 with the SEC
Prnewswire· 2025-07-25 06:11
NEW YORK, July 24, 2025 /PRNewswire/ -- ProCap BTC LLC ("ProCap BTC"), a company focused on holding bitcoin, educating people about bitcoin and other bitcoin-related activities, and Columbus Circle Capital Corp I ("CCCM") (Nasdaq: CCCM), a special-purpose acquisition company, announced the recent confidential submission by ProCap Financial, Inc. ("ProCap Financial") of a draft registration statement on Form S-4 with the U.S. Securities and Exchange Commission (the "SEC").The draft registration statement rel ...