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梦海动态 | 从个税手续费返还数据间接研判赛轮轮胎国内员工薪酬水平
我们可借助个税手续费返还数据，间接研判赛轮轮胎员工薪酬情况。赛轮轮胎2026年中报150页，披露的个税手续费返还约313万元，上年同期为379万元。个税手续费每年返还一次，款项一般在上半年集中到账。2025年年报205页显示当年收到的手续费返还为379万元，与上述2026年中报披露金额一致，印证该笔
Read article梦海专业 | 税眼看财报：从税收科目读长城汽车 2026 年中报 | 前海税务律师-梦海
一、俄罗斯税收补贴：审批滞后拖累"其他收益"海外税收政策的核心变量是俄罗斯政府给予的税收补贴，影响规模约 20 亿元。该补贴按企业会计准则计入合并利润表"其他收益"项目：上年同期确认约 30 亿元，本期仅确认 4.7 亿元，同比减少约 25 亿元，是本期利润下滑的重要非经营性因素。管理层判断回款问题
Read article梦海专业 | 税眼看财报：利润下降的情况下，国光股份的所得税税负下降的原因 | 前海税务律师-梦海
国光股份2026年中报第47页的合并利润表中披露，本期所得税费用约5037万元，去年同期为3792万元。但值得关注的是：公司利润总额由去年同期2.8亿元下滑至今年的2.4亿元，利润总额减少4000万元的背景下，所得税费用反而增加约1245万元（同比增长32.82%），出现利润下滑、所得税反而抬升的反
Read article梦海专业 | 税眼看财报：以招商南油的税收优惠为例，辨析增值税零税率、免税与不征税项目 | 前海涉税律师-梦海
招商南油在 2026 年中期报告中披露了相关税收优惠事项：其原油、成品油、化工品等散装液体货物的国际运输收入适用增值税零税率，向境外单位提供的外派海员服务则免征增值税。本文以该等税收优惠为切入点，对增值税项下零税率、免税与不征税三类情形进行辨析，厘清三者的边界及各自适用的税务处理规则。一、招商南油
Read article梦海专业 | 台湾民商事争议解决系列解读第4期—台湾《民法》债编核心制度解读 | 前海涉台律师-梦海
前言广东梦海律师事务所作为涉外律师事务所，律师团队在从业多年的经历中，深深感受到，随着两岸经贸往来日趋频繁，以及台湾地区在国际商事争议解决中的重要地位，越来越多的客户需要了解台湾地区的法律制度。然而，台湾法律制度虽与大陆同根同源，但经过数十年的独立发展，已形成了许多独特的制度安排，本系列解读正是为此
Read article梦海专业 | 税眼看财报：海尔智家的2026年中报的涉税事项观察 | 前海涉税律师-梦海
一、海尔智家应当已收到部分美国关税退税公司中期报告第 17 页披露："在海外市场，面对关税、大宗与海运费上涨等影响，公司通过推进全球供应链布局、落地极致成本策略等举措积极应对，同时受益于一次性退税带来的正向影响，毛利率同比持平。"由此可见，以往美国业务产生的关税计入营业成本。本期毛利率同比持平，系上
Read article梦海专业 | 台湾民商事争议解决系列解读第3期—《台湾民法》五编制结构与总则要点 | 前海涉台律师-梦海
前言广东梦海律师事务所作为涉外律师事务所，律师团队在从业多年的经历中，深深感受到，随着两岸经贸往来日趋频繁，以及台湾地区在国际商事争议解决中的重要地位，越来越多的客户需要了解台湾地区的法律制度。然而，台湾法律制度虽与大陆同根同源，但经过数十年的独立发展，已形成了许多独特的制度安排，本系列解读正是为此
Read article梦海专业 | 台湾民商事争议解决系列解读第2期—台湾司法管辖体系全貌 | 前海涉台律师-梦海
前言广东梦海律师事务所作为涉外律师事务所，律师团队在从业多年的经历中，深深感受到，随着两岸经贸往来日趋频繁，以及台湾地区在国际商事争议解决中的重要地位，越来越多的客户需要了解台湾地区的法律制度。然而，台湾法律制度虽与大陆同根同源，但经过数十年的独立发展，已形成了许多独特的制度安排，本系列解读正是为此
Read article梦海专业 | 台湾民商事争议解决系列解读第1期——台湾法律制度的“前世今生”历史脉络与法系定位 | 前海涉台律师-梦海
前言广东梦海律师事务所作为涉外律师事务所，律师团队在从业多年的经历中，深深感受到，随着两岸经贸往来日趋频繁，以及台湾地区在国际商事争议解决中的重要地位，越来越多的客户需要了解台湾地区的法律制度。然而，台湾法律制度虽与大陆同根同源，但经过数十年的独立发展，已形成了许多独特的制度安排，本系列解读正是为此
Read article梦海专业 | 深圳前海法院诉讼指南第12期—前海法院执行异议与追加被执行人 | 前海执行律师-梦海
赢了官司拿到判决只是第一步。当执行遇到阻碍——你的房子被错误查封了怎么办？被执行人是个空壳公司，怎样把背后的股东/合伙人拉进来还钱？本文根据前海法院《执行异议材料清单》和《追加被执行人材料清单》讲透执行阶段的进阶操作。 什么是执行异议？ 案外人执行异议是指：在执行过程中，案外人认为法院执行的财产属于
Read article梦海专业 | 深圳前海法院诉讼指南第11期—执行阶段风险与应对 | 前海执行律师-梦海
前海法院申请执行风险与应对 一、执行案件的受案范围 发生法律效力的具有财产给付内容的民事判决书、裁定书、调解书；发生法律效力的支付令；仲裁机构作出的仲裁裁决和调解书；公证机关制作的赋予强制执行效力的公证债权文书；经法院裁定承认其效力的外国法院作出的判决、裁定，以及国外仲裁机构作出的仲裁裁决；法律规定
Read article梦海专业 | 深圳前海法院诉讼指南第10期—前海法院调解优先——省时省钱 | 深圳前海诉讼律师-梦海
一、调解依据 根据最高人民法院《关于进一步推进案件繁简分流、优化司法资源配置的若干规定》《关于进一步深化多元化纠纷解决机制改革的意见》等规定，前海法院建立了多元化的纠纷解决机制。调解前置旨在引导当事人以更加平和的方式、更加快捷经济地解决纠纷。 二、在前海法院进行诉讼前调解的有关事项 （一）调解的案件
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Civil and Commercial Dispute Resolution
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Family Office
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Banking and Distressed Assets
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Tax Law and Taxation
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Administrative Law
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Medical Devices
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Qianhai Registered Address Hosting
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Hong Kong Commissioned Notarization
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Digital Economy
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