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白銀有色(601212.SH):江蘇紅鷺補繳税金及滯納金1415.09萬元
格隆匯 12-15 15:33

格隆匯12月15日丨白銀有色(601212.SH)公佈,公司於2019年12月12日收到公司下屬子公司上海紅鷺國際貿易有限公司報送的重大事項報告。

上海紅鷺國際貿易有限公司的全資子公司江蘇紅鷺貿易有限公司(“江蘇紅鷺”)的銷售方因未及時開具增值税專用發票,導致江蘇紅鷺未及時履行納税義務。2019年9月18日,江蘇紅鷺收到國家税務總局海安市税務局北城分局納税評估税務事項通知書(納税人自行補正),對江蘇紅鷺納税申報情況進行納税評估後,提請江蘇紅鷺自行改正。

江蘇紅鷺分別於2016年9月至2019年3月在取得銷售方開具的增值税專用發票後辦理增值税的抵扣及繳納,並於2019年10月繳納滯納金。

依照《中華人民共和國税收徵收管理法》及相關税務條例,從滯納税款之日起,按日加收滯納税款萬分之五的滯納金。江蘇紅鷺補繳税金及滯納金1415.09萬元,其中增值税13.146萬元,附加税1.3146萬元,印花税4229.5元,滯納金1400.2萬元。2019年10月31日江蘇紅鷺已將上述税款及滯納金全部繳清,税務局已經出具完税證明。

江蘇紅鷺補繳上述税款及繳納滯納金,分別計入應交税金和營業外支出科目,擬進入2019年當期損益,不做以前年度損益調整,預計將影響公司2019年度的損益(影響的金額以最終審計結果為準)。

公司已經制定了重大事項報告制度和基礎管理考核辦法,後續將嚴格按照制度執行,加大考核力度,加強對税務管理和重大事項報告制度的培訓,並要求下屬公司和財務部門認真學習法規制度,強化責任意識,杜絕此類情況的再次發生,做到重大信息及時披露。

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