派克新材(605123.SH)未通過高新技術企業認定
格隆匯 12 月 15日丨派克新材(605123.SH)公佈,公司於2017年11月17日複審後取得《高新技術企業證書》(證書編號:GR201732000419)有效期三年,根據相關税收優惠政策,公司自獲得高新技術企業認定並向主管税務機關辦理減税手續後,在有效期內可享受國家關於高新技術企業的相關優惠政策,按15%的税率繳納企業所得税。
根據科技部財政部、國家税務總局關於修訂印發《高新技術企業認定管理工作指引》的通知【國科發火〔2016〕195號】第四條享受税收優惠的第三款:“高新技術企業資格期滿當年內,在通過重新認定前,其企業所得税暫按15%的税率預繳,在年度彙算清繳前未取得高新技術企業資格的,應按規定補繳税款。”之規定,公司於2020年參加了高新技術企業的資格申請,但根據公示的江蘇省2020年擬認定高新技術企業名單,公司未被列入該名單,即公司2020年度不能享受高新技術企業的企業所得税優惠政策,應按照25%的税率繳納企業所得税。由於公司2020年1-9月暫按15%的所得税税率預繳企業所得税,因此需補繳2020年1-9月企業所得税額為1329.85萬元,佔同期淨利潤(合併報表)比例為10.91%。
此次公司未通過高新技術企業認定,將會對公司2020年業績帶來一定影響,以上數據未經審計,最終影響金額將以審計機構年度審計確認後的結果為準,敬請廣大投資者注意投資風險。2021年公司將繼續推進高新技術企業資格申請工作。
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