Core Points - Shandong Gold (600547) announced on November 10 that its wholly-owned subsidiary, Shandong Gold Mining (Laizhou) Co., Ltd., is required to pay corporate income tax of 508 million yuan and late fees of 230 million yuan, totaling 738 million yuan [1] - This matter is expected to impact the company's net profit attributable to shareholders by 230 million yuan in the fiscal year 2025 [1]

Core Viewpoint - Shandong Gold announced that its wholly-owned subsidiary, Shandong Gold Mining (Laizhou) Co., Ltd., is required to pay a total of approximately 738.34 million yuan in corporate income tax and late fees due to non-compliance with special tax treatment requirements related to the transfer of exploration rights [1] Group 1 - The company identified that the transfer of exploration rights from its former subsidiaries, Zhangjian Company and Ludi Company, in 2021 and 2022, did not meet the criteria for special tax treatment [1] - The total amount due includes 508,405,441.41 yuan in corporate income tax and 229,934,918.44 yuan in late fees, with the total liability amounting to 738,340,359.85 yuan [1] - The corporate income tax payment will be recorded as deferred tax assets and will not affect the company's current net profit attributable to shareholders [1] Group 2 - The late fees are classified as non-recurring items and are expected to impact the company's net profit attributable to shareholders by 229,934,918.44 yuan in the fiscal year 2025 [1] - The final accounting treatment and impact amounts will be determined based on the data audited by the annual auditing firm [1]

Core Viewpoint - Shandong Gold (600547.SH) announced that its wholly-owned subsidiary, Shandong Gold Mining (Laizhou) Co., Ltd., conducted a self-inspection based on risk alerts from tax authorities, revealing that two instances of free transfer of exploration rights do not meet the requirements for special tax treatment and should be reported and taxed under general tax treatment [1] Summary by Categories Tax Implications - The Laizhou company is required to pay back corporate income tax amounting to 508 million yuan and late fees of 230 million yuan, totaling 738 million yuan [1] - The payment of the back taxes and late fees is expected to impact the company's net profit attributable to shareholders by 230 million yuan in the fiscal year 2025 [1]

Core Viewpoint - Shandong Gold (600547.SH) announced that its wholly-owned subsidiary, Shandong Gold Mining (Laizhou) Co., Ltd. (referred to as "Laizhou Company"), conducted a self-inspection regarding tax risks related to the free transfer of exploration rights from its subsidiaries during the period from January 1, 2021, to December 31, 2022 [1] Group 1 - Laizhou Company found that the free transfer of exploration rights from its subsidiaries, Zhangjian Company and Ludi Company, did not meet the requirements for special tax treatment and should be reported under general tax treatment [1] - The total tax and late fees that Laizhou Company needs to pay amount to 738 million yuan, which includes 508 million yuan in corporate income tax and 230 million yuan in late fees [1] - Zhangjian Company and Ludi Company have been deregistered, and the tax liabilities will be borne by the merged parent company, Laizhou Company [1] Group 2 - According to the relevant provisions of the Accounting Standards for Enterprises No. 28, the tax payment and late fees do not constitute prior accounting errors and will not involve retrospective adjustments to previous financial data [2] - The corporate income tax payment will be recorded as deferred income tax assets and will not affect the current net profit attributable to the parent company [2] - The late fees are considered non-recurring items and are expected to impact the net profit attributable to the parent company by 230 million yuan in the fiscal year 2025, with specific accounting treatment results subject to the annual audit [2]

证券代码：600547 证券简称：山东黄金 编号：临2025-076 公司管理层对上述事项高度重视，将持续加强公司税务管理工作，切实维 护公司及股东利益。本事项不会对公司的正常经营产生重大影响，敬请广大投 资者注意投资风险。 特此公告。 山东黄金矿业股份有限公司 关于全资子公司补缴税款的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈 述或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 山东黄金矿业股份有限公司（以下简称"公司"）于2025年11月10日召开第七 届董事会第六次会议，审议通过了《关于全资子公司补缴税款事项的议案》，现 将本事项的具体情况公告如下： 一、事项概述 公司全资子公司山东黄金矿业（莱州）有限公司（以下简称"莱州公司"） 近期根据主管税务机关对其原子公司莱州章鉴投资有限公司（以下简称"章鉴公 司"）、山东莱州鲁地金矿有限公司（以下简称"鲁地公司"）2021年1月1日至 2022年12月31日期间关于无偿划转探矿权涉税事项风险提示，开展了自查。 因落实山东省及烟台市政府关于矿产资源整合的要求，莱州公司原全资子公 司章鉴公司、鲁地公司分别于2021年、20 ...

山东黄金矿业股份有限公司 关于山东黄金集团有限公司、山东黄金有色矿业集团 有限公司进一步落实避免同业竞争相关承诺的公告 公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或 者重大遗漏，并对其内容的真实性、准确性和完整性依法承担法律责任。 山东黄金矿业股份有限公司（以下简称"公司"或"山东黄金"）于 2022 年 11 月 11 日披露了《关于山东黄金集团有限公司、山东黄金有色矿业集团有限公司 进一步落实同业竞争相关承诺的公告》（临 2022-072），相关同业竞争承诺已经 到期。公司于 2025 年 11 月 10 日召开了第七届董事会第六次会议，审议通过了 《关于山东黄金集团有限公司、山东黄金有色矿业集团有限公司进一步落实避免 同业竞争相关承诺的议案》，该议案尚需提交公司股东会审议。现将有关山东黄 金集团有限公司、山东黄金有色矿业集团有限公司进一步落实避免同业竞争相关 承诺事项的具体情况公告如下： 一、原承诺的主要内容 （一）山东黄金集团有限公司就进一步落实同业竞争相关事项承诺如下： "1. 山东黄金通过发行股份购买山东黄金集团有限公司（以下简称"本公司"） 资产并募集配套资金方式实施重大资 ...

证券代码：600547 证券简称：山东黄金 编号：临 2025-074 山东黄金矿业股份有限公司 第七届董事会第六次会议决议公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性依法承担法律责任。 一、董事会会议召开情况 山东黄金矿业股份有限公司（以下简称"公司"）第七届董事会第六次会议于 2025年11月10日以通讯方式召开。会议应参会董事9人，实际参会董事9人。会议 的召开符合《公司法》《上海证券交易所股票上市规则》《香港联合交易所有限 公司证券上市规则》、香港《公司条例》等监管规定以及《公司章程》规定，会 议合法有效。 具体内容详见公司同日于指定信息披露媒体及上海证券交易所网站披露的 《山东黄金矿业股份有限公司关于山东黄金集团有限公司、山东黄金有色矿业集 团有限公司进一步落实避免同业竞争相关承诺的公告》（临2025-075）。 本议案提交董事会审议前，已经公司独立董事专门会议审议通过。 表决结果：同意7票，反对0票，弃权0票。 （二）审议通过了《关于全资子公司补缴税款事项的议案》 具体内容详见公司同日于指定信息披露媒体及上海证券交易所网 ...

Core Viewpoint - Shandong Gold (600547.SH) announced that its wholly-owned subsidiary, Shandong Gold Mining (Laizhou) Co., Ltd. (referred to as "Laizhou Company"), conducted a self-inspection regarding tax issues related to the gratuitous transfer of exploration rights from its subsidiaries, which resulted in a tax liability of 738 million yuan [1][2]. Group 1 - Laizhou Company identified that the gratuitous transfer of exploration rights from its subsidiaries, Zhangjian Company and Ludi Company, did not meet the requirements for special tax treatment and should be reported under general tax treatment [1]. - The total tax and late fees that Laizhou Company needs to pay amount to 738 million yuan, which includes 508 million yuan in corporate income tax and 230 million yuan in late fees [1]. - The subsidiaries involved, Zhangjian Company and Ludi Company, have been deregistered, and the tax liabilities will be borne by the merged parent company, Laizhou Company [1]. Group 2 - According to the relevant provisions of the Accounting Standards for Enterprises No. 28, the tax payment and late fees do not constitute prior accounting errors and will not involve retrospective adjustments to previous financial data [2]. - The corporate income tax payment will be recorded as deferred income tax assets and will not affect the current net profit attributable to the parent company [2]. - The late fees are considered non-recurring items and are expected to impact the net profit attributable to the parent company by 230 million yuan in the fiscal year 2025, with specific accounting treatment and impact amounts subject to the annual audit [2].

Group 1 - The core point of the article is that Shandong Gold announced the convening of its seventh board meeting to discuss tax payment matters for its wholly-owned subsidiary [1] - For the year 2024, Shandong Gold's revenue composition is as follows: 44.55% from the purchase of non-standard gold smelting, 10.03% from other industries, and 0.33% from other businesses [1] - As of the report, Shandong Gold has a market capitalization of 167.8 billion yuan [1]

Core Viewpoint - Shandong Gold announced that due to the requirements of the Shandong Province and Yantai City government regarding mineral resource integration, the company needs to pay corporate income tax and late fees related to the transfer of exploration rights from its subsidiaries, which have since been dissolved [1] Group 1 - The company’s wholly-owned subsidiaries, Zhangjian and Ludi, transferred exploration rights to Laizhou Company in 2021 and 2022 without charge [1] - The transfer of exploration rights does not meet the requirements for special tax treatment and should be reported under general tax treatment [1] - Laizhou Company is required to pay a total of 738,340,359.85 yuan, which includes 508,405,441.41 yuan in corporate income tax and 229,934,918.44 yuan in late fees [1] Group 2 - The late fee payment is considered a non-recurring item and is expected to impact the company's net profit attributable to the parent company by 229,934,918.44 yuan in 2025 [1] - The final accounting treatment and impact amount will be determined based on the data audited by the annual audit accountant [1]