珠江實業(600684.SH)已補繳税款18.44萬元
格隆匯8月21日丨珠江實業(600684.SH)公佈,公司2012年至2016年未按税法規定對銷售珠江璟園項目取得的收入申報繳納增值税、營業税、城市維護建設税及預徵土地增值税。公司在2012年至2016年簽署的21份借款合同,未按税法規定申報繳納印花税。公司2012年至2016年年度企業所得税彙算清繳未按税法規定對土地增值税進行税前扣除。公司2013、2014年度企業所得税彙算清繳對捐贈支出未按税法規定進行税前扣除。公司珠江璟園項目在2012年至2016年度彙算清繳時未按税法規定確認收入和結轉成本。
根據《税務處理決定書》,公司應補繳營業税92,500元、土地增值税7.29萬元、印花税1.897萬元,税款合計18.44萬元。應補繳營業税滯納金18.10萬元、增值税滯納金26.40元、城市維護建設税滯納金1.44萬元、土地增值税滯納金13.89萬元、印花税滯納金1.43萬元,企業所得税滯納金3479.55萬元,滯納金合計3514.40萬元。
截至目前,公司已補繳税款18.44萬元,繳納滯納金3530.18萬元,並收到完税證明。至公司實際繳納税款之日止,上述應補繳税款產生的滯納金金額為15.78萬元,稽查結論應補繳滯納金3514.40萬元,故滯納金合計3530.18萬元。
預計減少2020年半年度淨利潤3530.18萬元,預計將影響公司2020年度的損益(影響金額以最終審計結果為準)。
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