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星徽股份(300464.SZ):二級子公司收到法國公共財政總局税款繳款通知書 金額為495.0891萬歐元
格隆匯 03-18 20:40

格隆匯3月18日丨星徽股份(300464.SZ)公佈,公司的二級子公司Sunvalley(HK)Limited(太陽谷香港)收到法國PUBLIC FINANCES

DIRECTORATE GENERAL(法國公共財政總局)於2020年11月30日出具的税款繳款通知。

太陽谷香港於2014年9月在香港成立,在亞馬遜註冊法國店鋪銷售商品。隨着亞馬遜的不斷髮展及全球影響力的快速提升,法國政府開始重點關注並清查亞馬遜平台上賣家的税收問題,法國税務部門認定,太陽谷香港自2015年1月至2019年8月期間,存在未足額申報VAT税款的情形,並因此向太陽谷香港出具税款繳款通知書,合計金額495.0891萬歐元。

公司收到太陽谷香港上述通知後,對法國店鋪的税務申報情況進行梳理、自查,並與法國公共財政總局列示的VAT税款進行核對。由於對罰金金額存在異議,公司於2021年1月正式聘請法國當地第三方專業機構就VAT税款和減免罰金向當地主管税務部門提出申請。公司將在最終繳款金額核定後及時進行繳納。

2020年5月,歐盟委員會決定將自2021年7月1日起實施新的電商增值税政策,其中重大的改革之一便是將由亞馬遜等電商平台代收代繳VAT税款。因此,未來歐盟區域內通過電商平台的銷售,將不存在未足額申報VAT的情形。

公司將對在其它國家註冊的亞馬遜店鋪開展自查,同時加強與當地律師、税務師等專業機構的合作,嚴格遵守經營所在地的法律法規。

太陽谷香港的法國店鋪2019年營業收入摺合人民幣1922.29萬元,佔公司2019年度營業收入的0.55%,收入佔比較小,對公司整體業績的影響不大。

此次繳款通知金額為495.0891萬歐元,摺合人民幣約3829萬元(以2021年3月17日銀行間外匯市場人民幣匯率中間價折算),佔公司最近一期經審計淨資產的2.02%,佔公司2019年度經審計淨利潤的25.78%。截至公吿日,公司自有資金充足,足以在法國當地税務部門核定最終金額後繳納税款,不會對日常生產經營活動造成重大不利影響。

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