Zhi Tong Cai Jing·2025-11-10 09:43Core 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].