Core Viewpoint - Luyang Energy (002088.SZ) announced that its wholly-owned subsidiary, Inner Mongolia Luyang Energy Materials Co., Ltd., is undergoing a tax inspection by the tax authority, which may result in a significant tax payment obligation totaling approximately RMB 59.04 million [1] Group 1 - The tax inspection covers the period from January 1, 2021, to December 31, 2023 [1] - The inspection is conducted by the Second Inspection Bureau of the State Taxation Administration of Hohhot City [1] - The expected payment includes both value-added tax and late fees [1]

Core Viewpoint - Luyang Energy (002088.SZ) announced that its wholly-owned subsidiary, Inner Mongolia Luyang Energy Materials Co., Ltd., is undergoing a tax inspection by the tax authority, which may result in a tax payment and penalties totaling approximately RMB 59.04 million [1] Group 1 - The tax inspection covers the period from January 1, 2021, to December 31, 2023 [1] - The inspection was initiated by the Second Inspection Bureau of the State Taxation Administration of Hohhot City [1] - The expected amount for VAT and late fees is approximately RMB 59.04 million [1]

Group 1 - The core viewpoint of the article highlights that Luyuan Energy (SZ 002088) held a temporary board meeting on December 23, 2025, to discuss the proposal regarding the subsidiary's tax payment [1] - For the first half of 2025, Luyuan Energy's revenue composition shows that ceramic fiber products accounted for 99.66%, while other businesses contributed 0.34% [1] - As of the report, Luyuan Energy's market capitalization stands at 5.5 billion yuan [1] Group 2 - The article also mentions Yang Lingjiang's acquisition of a leading domestic winery, raising questions about the potential relisting of 1919 [1] - There is a sense of urgency expressed regarding the achievement of a significant financial target, indicating that while many goals have been met, a key milestone of 100 billion has not yet been realized [1]

证券代码：002088 证券简称：鲁阳节能 公告编号：2025-052 山东鲁阳节能材料股份有限公司 第十一届董事会第二十一次（临时）会议决议公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假记 载、误导性陈述或重大遗漏。 一、董事会会议召开情况 山东鲁阳节能材料股份有限公司（以下简称"公司"）第十一届董事会第二十一次 （临时）会议通知于 2025 年 12 月 21 日以电子邮件的方式发送全体董事，本次会议于 2025 年 12 月 23 日以视频会议方式召开。会议由董事长 John Charles Dandolph Iv 先生 主持，应参加会议董事 14 人，实际参加会议董事 12 人。其中，独立董事苏礼鋆先生 未能亲自出席会议，其委托独立董事李军先生投票表决；董事 Brian Eldon Walker 先生 因个人原因未能出席会议。公司部分高级管理人员列席了会议，会议程序符合《公司 法》及《公司章程》的规定，会议合法有效。 二、董事会会议审议情况 经与会董事认真审议，以投票表决的方式审议通过以下议案: 1、审议通过《关于子公司补缴税款的议案》 表决结果：同意 13 票，反对 0 票 ...

近期稽查部门告知其已向国家税务总局货物与劳务税司发函请示，并坚持认为内蒙古鲁阳采购"煅烧后 的煤矸石"不满足资源综合利用的增值税即征即退政策适用条件，应补缴检查所属期累计收到资源综合 利用增值税即征即退税款。同时，对于企业所得税优惠政策的适用情况，稽查部门要求公司提请内蒙古 自治区发展和改革委员会出具意见，目前公司正在积极与内蒙古自治区发展和改革委员会沟通。基于上 述情形，公司拟就本次稽查所涉及的增值税税款和滞纳金先行进入稽查预缴税款流程。2021年至2023年 期间，内蒙古鲁阳收到资源综合利用增值税即征即退退税款合计人民币36,989,515.50元，故内蒙古鲁阳 应补缴增值税人民币36,989,515.50元及其涉及的滞纳金。根据测算，公司预计需缴纳滞纳金（截至2025 年12月31日）约为人民币22,050,770.39元（滞纳金具体金额以实际补缴税款时点税务局系统自动计算的 金额为准），本次预计需补缴增值税税款及滞纳金合计约为人民币59,040,285.89元。 格隆汇12月24日丨鲁阳节能(002088.SZ)公布，2024年9月23日，公司之全资子公司内蒙古鲁阳节能材料 有限公司（简称"内蒙古鲁阳 ...

近期稽查部门告知其已向国家税务总局货物与劳务税司发函请示，并坚持认为内蒙古鲁阳采购"煅烧后 的煤矸石"不满足资源综合利用的增值税即征即退政策适用条件，应补缴检查所属期累计收到资源综合 利用增值税即征即退税款。同时，对于企业所得税优惠政策的适用情况，稽查部门要求公司提请内蒙古 自治区发展和改革委员会出具意见，目前公司正在积极与内蒙古自治区发展和改革委员会沟通。基于上 述情形，公司拟就本次稽查所涉及的增值税税款和滞纳金先行进入稽查预缴税款流程。2021年至2023年 期间，内蒙古鲁阳收到资源综合利用增值税即征即退退税款合计人民币36,989,515.50元，故内蒙古鲁阳 应补缴增值税人民币36,989,515.50元及其涉及的滞纳金。根据测算，公司预计需缴纳滞纳金（截至2025 年12月31日）约为人民币22,050,770.39元（滞纳金具体金额以实际补缴税款时点税务局系统自动计算的 金额为准），本次预计需补缴增值税税款及滞纳金合计约为人民币59,040,285.89元。 格隆汇12月24日丨鲁阳节能(002088.SZ)公布，2024年9月23日，公司之全资子公司内蒙古鲁阳节能材料 有限公司（简称"内蒙古鲁阳 ...

证券代码：002088 证券简称：鲁阳节能 公告编号：2025-053 山东鲁阳节能材料股份有限公司 关于子公司补缴税款的公告 基于上述情形，公司拟就本次稽查所涉及的增值税税款和滞纳金先行进入稽查预 缴税款流程。2021 年至 2023 年期间，内蒙古鲁阳收到资源综合利用增值税即征即退 退税款合计人民币 36,989,515.50 元，故内蒙古鲁阳应补缴增值税人民币 36,989,515.50 元及其涉及的滞纳金。根据测算，公司预计需缴纳滞纳金（截至 2025 年 12 月 31 日） 约为人民币 22,050,770.39 元（滞纳金具体金额以实际补缴税款时点税务局系统自动计 算的金额为准），本次预计需补缴增值税税款及滞纳金合计约为人民币 59,040,285.89 元。 二、对公司的影响 1、根据《企业会计准则第 28 号—会计政策、会计估计变更和差错更正》相关规 定，本次补缴税款及滞纳金事项不属于前期会计差错，不涉及前期财务数据追溯调整。 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假记 载、误导性陈述或重大遗漏。 山东鲁阳节能材料股份有限公司（以下简称"公司"）于 2025 年 1 ...

Group 1 - The company has made timely adjustments to its senior management team based on operational needs, ensuring stability in its core management team, which has not significantly impacted production and operations [1] - The company places high importance on the motivation and retention of core personnel, having implemented a restricted stock incentive plan and established bonus and excess profit reward guidelines for senior management for the year 2025 [1] - The industrial filtration business has been integrated into the company through the consolidation of the major shareholder's domestic operations, and current production and operations are normal [1] Group 2 - The automotive pad products have achieved localized mass production, indicating progress in the company's product offerings [1] - The lithium battery fiber paper has undergone stable pilot production and has passed the Alkegen MOC acceptance, allowing the company to begin small batch supply [1]

证券日报网讯12月23日，鲁阳节能（002088）在互动平台回答投资者提问时表示，公司正在多措并举加 大应收账款回收工作，并取得了较好的成效。 ...

Core Viewpoint - The company, Luyang Energy (002088), is adapting to increased competition in the domestic ceramic fiber insulation market by implementing a flexible pricing mechanism to stabilize shipment volumes and prices [1] Industry Summary - The domestic industry has seen a continuous increase in production capacity among peers, leading to intensified competition in the low-end insulation product market [1] - The company aims to seize industry development opportunities through capacity optimization, cost control, and improving collection quality [1] Company Summary - The company has maintained stable shipment volumes and prices for its insulation products [1] - Future strategies include enhancing operational quality and profitability through various measures [1]