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*ST電能(600877.SH)子公司取得武器裝備科研生產備案憑證
格隆匯 02-06 18:27

格隆匯2月6日丨ST電能(600877.SH)公佈,公司全資子公司天津空間電源科技有限公司(“空間電源”)於近日收到天津市國防科技工業辦公室頒發的《武器裝備科研生產備案憑證》,發證日期:2019年12月30日,有效期至:2024年12月29日。

公司全資子公司空間電源係為承接中國電子科技集團公司第十八研究所第二研究室特種鋰離子電源業務相關的經營性業務資產設立並作為獨立法人進行運營,根據空間電源設立時的有關規定,空間電源從事相關特種業務應向有權主管部門申請《武器裝備科研生產單位保密資格證書》、《武器裝備質量管理體系認證證書》、《裝備承製單位註冊證書》及《武器裝備科研生產許可證》等特種業務經營所需資質。

根據公司控股股東中電力神集團有限公司於2018年3月26日出具的承諾,空間電源應於承諾函出具之日起1年內辦理完畢開展特種業務所需相關資質。

根據2014年財政部、國家税務總局及國防科工局下發的關於軍品增值税税收優惠政策的相關規定,軍品業務能夠享受税收優惠的前提為取得武器裝備科研生產許可證。

自《暫行辦法》及《備案目錄》公佈後,取得武器裝備科研生產備案憑證的單位從事《備案目錄》所列軍品相關業務是否能夠享受軍品增值税免徵政策,目前尚無規定或主管部門政策予以明確。若後續相關主管部門通過發佈政策或實務操作中明確取得武器裝備科研生產備案憑證單位從事《備案目錄》所列軍品業務可以享受軍品免增值税政策,則此次證書的取得,有利於減輕公司税負,對公司未來經營業績將產生積極影響;若後續相關主管部門通過發佈政策或實務操作中明確不予享受軍品免增值税政策,此次證書的取得不會使公司享受税收優惠,但對公司未來特種鋰離子業務的開展仍具有一定積極影響。

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