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鼎捷軟件(300378.SZ)及子公司年初至今收到即徵即退增值税款及政府補助款共計1734.76萬元
格隆匯 08-14 20:14

格隆匯8月14日丨鼎捷軟件(300378.SZ)公佈,公司及其子公司自2019年1月1日至公告披露日獲得即徵即退增值税款及政府補助款共計約1734.76萬元。具體情況如下:

1、依據財政部、國家税務總局、海關總署於2000年9月22日下發的《關於鼓勵軟件產業和集成電路產業發展有關税收政策問題的通知》(財税[2000]25號)及2011年1月28日國務院《關於印發進一步鼓勵軟件產業和集成電路產業發展若干政策的通知》(國發[2011]4號),自2000年6月24日起,公司銷售自行開發生產的計算機軟件產品,可按法定税率徵收增值税後,對實際税負超過3%的部分實行即徵即退政策。該即徵即退增值税為公司所屬行業根據國家相關法律法規執行,所享受的軟件產品即徵即退增值税款,在財務報表的歸類不屬於非經常性。上述即徵即退增值税款税局按月(或按季)核發。公司截止公告日共計確認收到即徵即退增值税款約1318.08萬元,佔公司最近一個會計年度經審計歸屬於母公司所有者的淨利潤的16.63%。

2、依據財政部的相關規定,公司獲得政府補助資金為約416.68萬元,佔公司最近一個會計年度經審計歸屬於母公司所有者的淨利潤的5.26%,該資金已全部到賬。

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