潤陽科技(300920.SZ):境外子公司越南潤陽補繳税款約390.68萬元
格隆匯8月23日丨潤陽科技(300920.SZ)公佈,公司全資子公司越南潤陽科技有限公司(以下簡稱"越南潤陽"),近日收到越南北江税務局發來的《税務處罰決定書》。
根據越南税收優惠政策,越南潤陽自開始盈利年度或成立第四年(孰早)起,企業所得税享受第1-2年100%免税,第3-6年50%免税政策。越南潤陽認為2022年起享受100%的免税政策,即2022年-2023年企業所得税100%免税。本次經越南北江税務局核查,核定越南潤陽自2021年起享受100%的免税政策,即2021年-2022年企業所得税100%免税,2023年企業所得税50%免税,要求越南潤陽補繳企業所得税11,139,995,701越南盾(摺合約人民幣313.03萬元);另補繳2021-2023年個人所得税22,092,834越南盾(摺合約人民幣0.62萬元);累計涉及罰款及滯納金2,741,504,568越南盾(摺合約人民幣77.03萬元)。越南潤陽本次合計補繳税金、滯納金及罰款13,903,593,103越南盾(摺合約人民幣390.68萬元)。根據《税務處罰決定書》相關要求,公司自收到決定書之日起10日內向越南北江税務局補繳上述税款及滯納金。
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