The “Announcement on Deepening the Value-Added Tax Reform” clearly outlines the preferential policy regarding incremental retention tax rebates. With the advancement of value-added tax (VAT) reform and the improvement of VAT legislation in China, VAT tax planning for construction enterprises, particularly related to retained tax credits, has become routine. This paper, focusing on the characteristics of construction enterprises, analyzes VAT retained tax credits at the end of the period, the status of tax refunds, practical issues, and related processes, and offers suggestions for policy application and risk prevention.

The development of the digital economy has presented both opportunities and challenges for the transformation of commercial banks. This article aims to conduct a literature review on the impact of digital transformation on commercial banks and to explore the multi-dimensional effects it brings. Through a review and analysis of relevant domestic and international literature, this paper first defines the connotation of digital transformation in commercial banks. It then conducts a literature analysis and research on the strategic governance, business performance, and risk management aspects of the digital transformation of commercial banks from multiple perspectives. Based on the analysis of the existing literature, the paper explores directions for future in-depth research and offers corresponding policy suggestions, providing a theoretical and practical foundation for the future digital development of commercial banks.

In recent years, with the rapid advancement of information technology and the widespread proliferation of the Internet, digital technology has been reshaping the value chains of traditional industries and giving rise to entirely new business models and industrial forms. Technologies such as the Internet, big data, and artificial intelligence are being applied across various sectors, while new formats like e-commerce, the sharing economy, and online education are flourishing. These developments have driven new consumption patterns and employment methods. The rapid rise of the digital economy not only boosts production efficiency and economic growth but also influences the income distribution between urban and rural areas to some extent. This paper begins by examining the current state and characteristics of the digital economy and then analyzes its impact on the urban-rural income gap. Additionally, it offers countermeasures and recommendations for narrowing this gap, providing theoretical support for promoting common prosperity.

This paper explores the audit risks associated with the recognition of data assets on financial statements, focusing on the complexities arising from their replicability, unique valuation patterns, and contextual dependencies. It identifies major misstatement risks at both the financial statement and assertion levels, including the potential for management to exaggerate data asset values, uncertainties in valuation methods, and deficiencies in data governance and internal controls. Additionally, auditors’ lack of professional knowledge and inappropriate audit methods can lead to inspection risks. The paper emphasizes the urgent need for enhanced accounting standards for data assets, effective guidelines for their recognition and measurement, and robust internal controls. Furthermore, it advocates for the exploration of effective valuation methods and the incorporation of advanced technologies, such as big data and AI, into auditing practices. By improving auditor training and methodologies, organizations can better manage the inherent risks associated with data asset auditing.

With economic progress and the continuous advancement of science and technology, the issue of employees substituting punch cards has gradually become a significant challenge in enterprise management. The purpose of this paper is to discuss the causes, effects, and countermeasures of the employee punch card phenomenon, with the aim of providing effective management recommendations for Chinese enterprises. In practice, enterprises should flexibly apply the countermeasures proposed in this paper according to their specific circumstances to prevent substitute punch card incidents and improve overall management efficiency.

Enterprise mergers and acquisitions (M&A) are vital strategies for companies worldwide to expand markets, enhance competitiveness, and achieve strategic goals. The Chinese government’s strong support for the new energy industry has created a favorable policy environment for the development of the lithium battery sector. Against this backdrop, Tianqi Lithium Corp’s acquisition of Sociedad Química y Minera (SQM) in Chile has garnered widespread attention. This paper takes Tianqi Lithium Corp’s acquisition of SQM as the research subject, conducting a detailed analysis of the motives behind the M&A. Subsequently, financial indicators are employed to conduct a performance analysis from a financial perspective, examining the impact of the M&A. Finally, based on the findings of the case analysis, relevant suggestions are proposed to offer a reference for the development of enterprise mergers and acquisitions.

As a product of the deep integration of financial technology and the digital economy, digital finance plays a significant role in promoting the development of new quality productivity. This paper first elaborates on the connotations of new quality productivity and digital finance and analyzes the mechanisms by which digital finance promotes the development of new quality productivity from both theoretical and practical perspectives. The aim is to explore the value digital finance brings to the development of new quality productivity, along with the challenges it faces, in order to propose corresponding policy recommendations.

From the perspective of the digital economy, enterprise financial management is facing unprecedented challenges and opportunities. Traditional financial management models are no longer suited to current development needs. Fine-tuning financial management is essential to support the modernization of enterprises, guard against operational risks, and promote coordination across the entire value chain for greater economic efficiency. With the help of digital technology, data-driven, highly interconnected, and intelligent decision-making processes are becoming more prominent, profoundly transforming the operational and financial management models of enterprises. This enables financial management to keep pace with modern developments. In light of this, the paper explores the connotations and mechanisms of the digital economy and enterprise financial management, clarifies relevant conceptual characteristics, and identifies problems in financial management under the digital economy. It also offers strategies for optimization and problem-solving, with the aim of providing valuable insights for educators and practitioners.

A systematic perspective on agricultural supply chain finance can offer fresh insights into its development. The high-quality development of the agricultural supply chain finance ecosystem is crucial for the comprehensive revitalization of rural areas and the realization of agricultural power. Based on the current state of development of this ecosystem, this paper identifies several bottlenecks, such as insufficient policy and technical support in the macro-environment system, weak incentives for independent circulation within the industrial environment system, and inadequate motivation for stakeholders to participate in the micro-environment system. To address these issues, this paper proposes that the visualization, digitalization, and authenticity characteristics of the “blockchain + Internet of Things” technology architecture can effectively resolve these bottlenecks. Additionally, targeted strategies are suggested to promote the high-quality development of the agricultural supply chain finance ecosystem.

With the continuous advancement of science and technology and the advent of the digital era, blockchain technology is increasingly demonstrating its great potential across various industries due to its unique features of decentralization, transparency, and immutability. In particular, in the cold chain logistics of agricultural products, the application of blockchain technology can not only enhance logistics efficiency but also ensure food safety and boost consumer trust. This paper first outlines the advantages of blockchain technology in cold chain logistics for agricultural products, and then clarifies the application pathways of blockchain technology in this field, providing a reference for relevant researchers.