根据国家有关规定，池州港控股自通过高新技术企业认定起连续三个财政年度可享受国家关于高新技术 企业的税收优惠政策，池州港控股自2025年起至2027年连续三个财政年度按15%的税率缴纳企业所得 税。 远航港口(08502)发布公告，根据全国高新技术企业认定管理工作领导小组办公室于2025年11月24日发 布的《对安徽省认定机构2025年认定报备的第一批高新技术企业进行备案的公告》，池州港远航控股集 团有限公司(池州港控股)(本公司的间接拥有72%权益的附属公司)被认定为高新技术企业。资格有效期 为三年。 ...

Group 1 - The core requirement for high-tech enterprise recognition is that the company must be registered for over one year and have actual operating income to qualify for application [2][4] - Companies must ensure that their intellectual property is closely related to their core technologies and main products, as the quality of patents is crucial for the recognition process [3][4] - A minimum of 10% of the company's total employees must be engaged in R&D activities, and at least 60% of the company's revenue must come from high-tech products or services in the past year [7] Group 2 - Companies that have experienced major safety or quality incidents in the year prior to application are ineligible for high-tech enterprise recognition [9] - The recognition process requires that companies maintain accurate R&D expense records and avoid misclassifying expenses to prevent future disqualification [6][8] - The new policy regarding tax incentives for energy-saving and new energy vehicles will take effect on January 1, 2026, requiring compliance with updated technical standards [16][18]

Core Viewpoint - Labor dispatch is a common employment method widely adopted by enterprises, but it involves complex tax issues that can confuse both companies and workers [2]. Group 1: Value-Added Tax (VAT) Treatment - For general taxpayers providing labor dispatch services, VAT is calculated based on the total price and additional fees, using the general taxation method [2]. - General taxpayers can opt for differential taxation, where VAT is calculated on the balance after deducting wages, benefits, and social insurance from the total price [2]. - Small-scale taxpayers also have the option of simplified taxation at a rate of 3% on total price and additional fees, or differential taxation at a 5% rate [3]. - Taxpayers choosing differential taxation cannot issue special VAT invoices for wages and benefits paid to dispatched employees but can issue ordinary invoices [4]. Group 2: Corporate Income Tax Treatment - Small micro-enterprises are defined by specific criteria, including an annual taxable income not exceeding 3 million yuan, a workforce of no more than 300, and total assets not exceeding 50 million yuan [5]. - Expenses incurred from external labor dispatch can be deducted from taxable income, categorized as either labor service expenses or salary and welfare expenses [6]. - R&D expenses can include labor costs for dispatched employees, which are considered as external R&D personnel costs [6][7]. - High-tech enterprises can also include labor costs for dispatched employees in their R&D expense calculations [7]. - Tax incentives are available for employing disabled individuals through labor dispatch, as they are considered employees of the dispatch unit [7].

Group 1 - The article provides a step-by-step guide for taxpayers on how to correct and void monthly (quarterly) operating income tax declarations in the electronic tax bureau [1][8] - Step 1 involves logging into the electronic tax bureau and navigating to the operating income module to initiate the tax declaration process [2] - Step 2 requires selecting the record that needs correction and clicking on "Start Correction" [3] - Step 3 entails modifying the data as per actual circumstances and confirming the changes [4] - Step 4 involves selecting the record to be declared and submitting the corrected declaration [6] - Step 5 indicates that the system will automatically retrieve the declaration result within 30 seconds, with an option to manually obtain feedback [7] - Step 6 explains that if the period to be corrected has been declared but not paid, or if the taxable amount is zero, the declaration can be voided directly [8] Group 2 - The article outlines the criteria for recognizing high-tech enterprises, which must engage in continuous R&D and technology transformation within key national support areas [13] - High-tech enterprises must possess core independent intellectual property rights and be registered in mainland China [14] - Recognition requires meeting several conditions, including having a minimum of 10% of technical staff engaged in R&D activities [15][16] - The article specifies the required ratio of R&D expenses to sales revenue based on the company's revenue brackets [17] - It also states that at least 60% of R&D expenses must occur within China [18] - High-tech enterprises can benefit from a reduced corporate income tax rate of 15% [20] - The article mentions that losses from the previous five years can be carried forward for up to ten years for qualifying high-tech enterprises [21] - Additionally, it highlights that foreign income for recognized high-tech enterprises can also enjoy the 15% tax rate [22]

Group 1 - The article discusses the process for tax deduction when a company cannot obtain a compliant invoice due to the seller's business cancellation, emphasizing the importance of alternative documentation to prove the authenticity of the expense [6][7]. - Necessary documents for tax deduction include proof of the seller's business cancellation, contracts or agreements related to the transaction, and payment vouchers [6][7]. - The article references the regulations set forth by the State Administration of Taxation regarding tax deduction documentation, highlighting that specific documents are mandatory for substantiating expenses [6][7]. Group 2 - The article indicates that if a company has the required documentation, it can still claim tax deductions despite the inability to obtain a compliant invoice [7]. - It emphasizes the importance of maintaining compliance and integrity in tax matters, suggesting that companies should prepare the necessary documentation promptly [7][8].

Core Viewpoint - The article emphasizes the importance of compliance in obtaining and maintaining high-tech enterprise status, highlighting the strict criteria and potential consequences of non-compliance [3][4][9]. Group 1: High-tech Enterprise Qualification Criteria - High-tech product (service) revenue must account for at least 60% of the total revenue in the past year [5]. - The proportion of scientific and technological personnel engaged in R&D and related activities must meet specific thresholds [6]. - R&D expenses must meet the following criteria based on total sales revenue: - For sales under 50 million yuan, R&D expenses must be at least 5% of total sales. - For sales between 50 million and 200 million yuan, the ratio must be at least 4%. - For sales over 200 million yuan, the ratio must be at least 3%. - At least 60% of R&D expenses must be incurred within China [7]. Group 2: Consequences of Non-compliance - If a company loses its high-tech enterprise qualification, it cannot claim the associated tax benefits, and tax authorities may recover previously enjoyed tax incentives [9]. - Companies must ensure that all operational indicators are met to qualify for the 15% tax rate on overseas income, as failure to comply can lead to higher tax liabilities [10]. Group 3: Policy Reference - The article references the "Management Measures for High-tech Enterprise Recognition" issued by the Ministry of Science and Technology, Ministry of Finance, and State Administration of Taxation as the basis for these regulations [8][9].

Group 1 - The core viewpoint of the article emphasizes the criteria and benefits for enterprises to be recognized as high-tech enterprises, which include specific requirements for R&D investment and innovation capabilities [3] - Enterprises must ensure that the proportion of R&D personnel is no less than 10% of the total workforce [3] - The total R&D expenses over the last three accounting years must meet certain thresholds based on sales revenue, with specific percentages outlined for different revenue brackets [3] Group 2 - High-tech products or services must account for no less than 60% of the total revenue of the enterprise in the most recent year [3] - Enterprises must not have experienced significant safety, quality incidents, or serious environmental violations in the year prior to application for recognition [3] - Recognized high-tech enterprises benefit from a reduced corporate income tax rate of 15% and can carry forward unabsorbed losses for up to 10 years [3]

Core Viewpoint - Tongyu New Materials (Guangdong) Co., Ltd. is preparing for its IPO on the ChiNext board, with a share price set at 84 yuan and a price-to-earnings ratio of 23.94 times, amid concerns over declining net profits and research and development (R&D) expenditures [3][4]. Financial Performance - The company reported revenues of 378.16 million yuan in 2020, 947.08 million yuan in 2021, 1.19 billion yuan in 2022, 886.25 million yuan in 2023, and 952.47 million yuan in 2024, with corresponding net profits of 39.99 million yuan, 135.27 million yuan, 188.00 million yuan, 164.48 million yuan, and 143.31 million yuan [4]. - R&D expenditures from 2022 to 2024 were 14.93 million yuan, 19.25 million yuan, and 21.60 million yuan, representing 1.25%, 2.17%, and 2.27% of revenue, respectively, which is significantly lower than the industry average of 4.15% and 4.06% for the same years [4]. R&D and Innovation - The company has been recognized as a high-tech enterprise since November 2017, with successful re-evaluations in 2020 and 2023, maintaining compliance with the necessary criteria [5]. - As of the end of 2022, the company had 30 R&D personnel, consistent with disclosures in its prospectus [6]. Patent Portfolio - Tongyu New Materials holds 17 patents, with 16 being invention patents, indicating a focus on innovation within its product offerings [7]. Customer Base and Sales - The top five customers accounted for 79.43%, 76.52%, and 68.75% of total revenue during the reporting period, with significant contributions from major clients such as Nanya Technology and Kingboard Chemical Holdings [8][11]. - There are discrepancies in reported sales contracts, particularly with Nanya Technology, raising questions about the accuracy of sales data disclosed in the prospectus [10][12].

Group 1 - The article discusses the criteria for determining small and micro enterprises based on their annual income tax settlement results, including the number of employees and total assets [3] - The calculation of average values for employees and assets is specified, with formulas provided for quarterly and annual averages [3][11] - It emphasizes that enterprises must have a minimum of 10% of their total employees engaged in research and development activities to qualify as high-tech enterprises [6][21] Group 2 - The article outlines that employees involved in R&D must have worked for at least 183 days in the year to be counted as technology personnel [7][13] - It states that for technology-advanced service enterprises, at least 50% of employees must hold a college degree or higher [14] - The criteria for animation enterprises require that at least 30% of employees are professionals with a college degree or recognized certification in animation [20][23] Group 3 - The article mentions that software enterprises must have at least 40% of their average monthly employees with a college degree or higher, and at least 25% must be engaged in research and development [24]

Group 1 - Tianfulong's IPO process has progressed to the next stage with its registration now effective, despite concerns over declining gross margins, excessive control by the actual controller, and complex related party transactions [1] - The initial fundraising amount was 1.09 billion yuan, later adjusted to 790 million yuan, with 300 million yuan intended for working capital, raising questions about the necessity of this funding given the company's financial health [3][5] - Tianfulong's financial data appears favorable, with cash reserves of 657 million yuan, 615 million yuan, and 760 million yuan from 2022 to 2024, and a low debt-to-asset ratio compared to industry peers [3][4] Group 2 - The company has enjoyed significant tax benefits, with tax incentives accounting for 30% of net profits, raising concerns about the legitimacy of these advantages [6] - Tianfulong claims to qualify as a high-tech enterprise, benefiting from a reduced corporate income tax rate of 15%, but scrutiny exists regarding its compliance with the criteria for such classification [7] - The proportion of R&D personnel is reported at 8.70%, below the required 10%, leading to perceptions of Tianfulong as a "pseudo-high-tech" enterprise [7][8]