中捷资源(002021.SZ)：控股子公司通过高新技术企业重新认定

Group 1 - The core point of the article is that Wuxi Aibus Intelligent Technology Development Co., Ltd., a subsidiary of Zhongjie Resources, has received the High-tech Enterprise Certificate, which is valid for three years [1] - The certificate was issued by the Jiangsu Provincial Department of Science and Technology, Jiangsu Provincial Department of Finance, and the State Taxation Administration of Jiangsu Province [1] - Wuxi Aibus is eligible for a preferential tax policy as a small and micro-profit enterprise, allowing it to calculate taxable income at a reduced rate of 25% and pay corporate income tax at a rate of 20% [1] Group 2 - The actual tax burden for Wuxi Aibus during the period from 2025 to 2027 will be 5% due to the application of the small and micro-profit enterprise tax incentives [1] - Wuxi Aibus will prioritize the small and micro-profit enterprise tax policy over the high-tech enterprise tax rate of 15% during this period [1]