鳳凰傳媒(601928.SH)擬調整四家印企鳳凰版教材交易方式
格隆匯4月16日丨鳳凰傳媒(601928.SH)公佈，為了優化鳳凰傳媒母公司(以下簡稱“總部”)鳳凰版教材的印製業務流程，提升印製環節效率，鳳凰傳媒擬對總部鳳凰版教材的印製流程進行優化，對總部與江蘇鳳凰文化貿易集團有限公司(以下簡稱“鳳凰文貿”)以及江蘇鳳凰新華印務集團有限公司、江蘇鳳凰鹽城印刷有限公司、江蘇鳳凰揚州鑫華印刷有限公司和江蘇鳳凰通達印刷有限公司等四家印刷企業(以下簡稱“四家印企”)的鳳凰版教材交易方式進行調整。
目前，鳳凰傳媒總部鳳凰版教材印製所涉及的印刷加工勞務、紙張分別由總部向四家印企和鳳凰文貿採購。為了優化總部鳳凰版教材的印製業務流程，提升印製環節工作效率，更好地完成“課前到書，人手一冊”任務，鳳凰傳媒擬不再向鳳凰文貿採購總部鳳凰版教材印製所需紙張，改由四家印企向鳳凰文貿採購紙張加工生產成圖書，鳳凰傳媒與四家印企的交易性質由原採購勞務變更為採購圖書，圖書的交易價格為紙張採購價與印裝工價之和，紙張採購價和印裝工價的計價方式及標準不變。
由於印刷勞務和紙張的增值税税率均為13%，圖書的增值税率為9%，交易方式調整後鳳凰傳媒的營業成本、增值税徵收返還金額等將會出現變化。
經模擬測算，採購方式變更前後，鳳凰傳媒就總部鳳凰版教材與四家印企和鳳凰文貿發生的實際交易金額(含税)均為1.23億元，沒有變化。變更後，鳳凰傳媒總部預計增加營業成本480.35萬元，取得進項税額預計減少480.35萬元，繳納的增值税額預計增加480.35萬元，城建税和教育費附加預計增加57.64萬元。
根據財税[2018]53號，自2018年1月1日起至2020年12月31日，專為少年兒童出版發行的報紙和期刊、中小學的學生課本等出版物在出版環節實行增值税100%先徵後退政策，鳳凰傳媒總部調整後多繳納的增值税税款可以申請退還，增加其他收益480.35萬元，與營業成本增加額相等。
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