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百大集團(600865.SH)提示風險:離境退税政策對公司利潤無實質影響
格隆匯 06-19 19:12

格隆匯 6 月 19日丨百大集團(600865.SH)發佈風險提示公告稱,浙江省税務局、浙江省商務廳、浙江省文化和旅遊廳近日聯合發文,將包括公司在內的28家商貿企業列為浙江省(不含寧波)第一批離境退税商店。現公司將情況説明如下:

一、“離境退税”與“免税”是不同的概念,主要體現在:

1、涉及税種不同離境退税税種為增值税,針對非免税店的普通消費退税而免税的税種為進口關税、增值税等進口環節税,是針對免税商店購物消費

2、受益人羣不同離境退税受益於離境外國人,適用人羣主要是在我國境內連續居住不超過183天的外國人和港澳台同胞。免税針對任何,包括外國人、港澳台同胞,也包括本國遊客,受益面更廣。

二、鑑於上述離境退税政策主要是税務部門退還所購買商品中包含的增值税,因此對公司利潤無實質影響。同時,杭州百貨大樓以杭州本地及周邊地區客户羣為主,僅適用於境外顧客的離境退税政策對提升商場銷售作用有限。

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