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林洋能源:转让子公司股权涉及光伏电站装机容量236.5MW
news flash· 2025-06-02 07:58
林洋能源(601222)公告,全资子公司安徽林洋新能源科技有限公司和江苏林洋新能源科技有限公司拟 将其持有的3个子公司和2个子公司的100%股权转让给广东粤水电能源投资集团有限公司,股权转让对 价合计为4.71亿元,涉及的光伏电站装机容量合计236.5MW。本次交易未构成关联交易,也未构成重大 资产重组,已通过公司第五届董事会第十九次会议和第五届监事会第十七次会议审议,尚需提交公司股 东会审议。交易预计增加税前净利润额约1020.66万元。 ...
友好集团: 友好集团2025年第一次临时股东大会会议资料
Zheng Quan Zhi Xing· 2025-05-29 09:26
Core Viewpoint - The company is convening its first extraordinary general meeting of shareholders in 2025 to discuss two key proposals: renewing a lease agreement and signing a framework agreement for equity transfer [1][2][23]. Group 1: Meeting Details - The meeting is scheduled for June 5, 2025, from 10:30 to 11:00 AM Beijing time, with both onsite and online voting options available [1][2]. - The venue for the onsite meeting is located at 548 Youhao North Road, Urumqi, Xinjiang [1][2]. - Shareholders unable to attend in person may authorize a proxy to participate [1][2]. Group 2: Agenda Items - Proposal 1 involves renewing the lease agreement with Bo Le City and Rui Jun Fa Real Estate Development Co., Ltd. for a commercial property used for the "Bo Le Youhao Fashion Shopping Center," with a total leased area of 38,354.86 square meters and a new lease term of 16 years starting from November 1, 2028 [6][7][12]. - Proposal 2 seeks authorization for the board to sign a framework agreement for the transfer of 100% equity of Huajun Real Estate Company to Xinjiang He Rui Commercial Investment Group, with the transfer price based on the net asset value and the company's long-term investment in the target company [23][24]. Group 3: Lease Agreement Details - The original lease was signed in 2012 for a 15-year term, which has been profitable since 2018, contributing to the company's stable performance [6][7][12]. - The total rent for the new lease term is set at 201,593,120 yuan, with specific payment terms outlined [9][15]. - The lease agreement includes provisions for maintenance, usage rights, and penalties for late payments [10][11][16]. Group 4: Equity Transfer Agreement Details - The equity transfer is part of a strategy to optimize resource allocation and focus on core business areas, with the transaction structured as a debt-assuming transfer [23][24]. - The target company, Huajun Real Estate, has a clear ownership structure and no existing legal encumbrances, making it a viable candidate for the transfer [25][26]. - The agreement includes conditions for the transfer, including the need for prior changes to shared property ownership and the establishment of a guarantee for the transaction [27][28].
海汽集团: 海汽集团关于转让全资子公司100%股权暨关联交易的进展公告
Zheng Quan Zhi Xing· 2025-05-23 10:25
Group 1 - The company has approved the transfer of 100% equity of its wholly-owned subsidiary, Hainan Haikou Equipment Co., Ltd., through board and shareholder meetings [1][2] - The company signed an equity transfer agreement with Hainan Haikou Investment Holding Co., Ltd. [2] - The transaction is expected to enhance the company's focus on its core business, reduce capital occupation, and improve economic efficiency, with an estimated increase in annual profit of approximately 5 million yuan and an increase in capital reserve of about 47.6 million yuan [3]
友好集团:拟转让华骏房地产公司100%股权
news flash· 2025-05-20 10:52
友好集团(600778.SH)公告称,公司拟与和瑞商业投资集团签订 股权转让框架协议,转让公司全资子公 司华骏房地产公司100%股权。股权转让价款以不低于目标公司净资产且不低于公司对目标公司 长期投 资总额为原则和底线,具体交易价格待审计、评估结果确定。本次交易为承债式交易,和瑞商业投资集 团在受让目标公司100%股权的同时承接目标公司应偿还的债务。该事项已通过董事会审议,尚需提交 股东大会审议。预计股权转让将对公司2025年度经营业绩构成重大影响。 ...
股市必读:东莞控股(000828)5月16日董秘有最新回复
Sou Hu Cai Jing· 2025-05-18 21:11
Core Viewpoint - Dongguan Holdings has completed the transfer of a 22.2069% stake in Dongguan Trust, receiving a total of 142,765.52 million yuan, which will positively impact the company's profit by reversing a bad debt provision of 5,996.15 million yuan [2][3]. Group 1: Transaction Information - As of May 16, 2025, Dongguan Holdings' stock closed at 10.33 yuan, down 1.15%, with a turnover rate of 0.47% and a trading volume of 48,500 shares, amounting to a transaction value of 50.2672 million yuan [1]. - On May 16, the capital flow for Dongguan Holdings showed a net outflow of 4.1351 million yuan from main funds, a net inflow of 3.2195 million yuan from speculative funds, and a net inflow of 915,600 yuan from retail investors [1][3]. Group 2: Company Announcements - Dongguan Holdings announced the progress of the transfer of its 22.2069% stake in Dongguan Trust to Dongguan City Road and Bridge Investment Construction Co., Ltd. for 142,765.52 million yuan [2]. - The company signed the equity transfer agreement on May 17, 2024, and received the first payment of 42,829.66 million yuan on May 23, 2024, followed by the second payment of 99,935.86 million yuan on May 16, 2025 [2]. - The completion of this transaction allows the company to reverse the previously recognized bad debt provision of 5,996.15 million yuan, leading to an increase in total profit [2][3].
立方制药: 关于转让参股公司部分股权的公告
Zheng Quan Zhi Xing· 2025-05-12 14:15
Transaction Overview - Hefei Lifan Pharmaceutical Co., Ltd. plans to transfer 2.2184% equity in Nanjing Mainowei Pharmaceutical Technology Co., Ltd. for a price of 22.183748 million RMB [1] - The company currently holds 6.4984% equity in Mainowei, which will decrease to 4.2800% after the transfer [1] - The transfer does not constitute a related party transaction or a major asset restructuring as per regulations [1] Counterparty Information - The buyer, Chengdu Yuanheyuandian Venture Capital Partnership, is a limited partnership established on November 6, 2023, with a registered capital of 1.961 billion RMB [2] - The main shareholders include several venture capital firms, with no significant conflicts of interest identified [2] Target Company Information - Nanjing Mainowei Pharmaceutical Technology Co., Ltd. was established on February 7, 2021, with a registered capital of 5.256734 million RMB [4] - The company reported total assets of 11.36144 million RMB and net assets of 8.73122 million RMB as of December 31, 2024 [4] - Mainowei's business includes the production of medical devices and pharmaceuticals, with recent financials showing a net loss of 3.12407 million RMB for the first quarter of 2025 [4] Agreement Details - The equity transfer agreement stipulates a payment structure where 50% of the transfer price is paid upfront and the remaining 50% within 15 working days after the first payment [5] - The agreement includes various conditions that must be met before the transfer is finalized, including due diligence and legal compliance [6][7] Impact on Company - The transaction is expected to generate a pre-tax profit of approximately 17.9876 million RMB, impacting the company's financials for 2025 [10] - The board believes the transaction is fair and will not adversely affect the company's operations or shareholder interests [10]
企业所得税汇算清缴专题十二丨股权转让
蓝色柳林财税室· 2025-05-07 10:07
欢迎扫描下方二维码关注: 股权转让涉税处理是企业所得税申报的重要环节。如何规范确认转让所得时点?申报表填写需注意哪些要点?小编梳理了政策依据 及注意事项,一起来看看吧~ 股权转让所得的确认 转让股权收入扣除为取得该股权所发生的成本后,为股权转让所得 。企业在计算股权转让所得时, 不得扣除被投资企业未分 配利润等股东留存收益中按该项股权所可能分配的金额。 (1)收入确认时点: 企业转让股权收入,应于转让协议生效、且完成股权变更手续时,确认收入的实现。 (2)股权转让收入: 企业取得股权转让收入,不论是以货币形式、还是非货币形式体现,除另有规定外, 均应一次性计入确 认收入 的年度计算缴纳企业所得税。 注意事项 二 投资企业发生股权转让,应如何处理被投资企业未分配利润等股东留存收益中按股权所可能分配的金额? 答: 转让股权收入扣除为取得该股权所发生的成本后,为股权转让所得。企业在计算股权转让所得时,不得扣除被投资企业 未分配利润等股东留存收益中按该项股权所可能分配的金额。 0 2 投资企业从被投资企业撤回或减少投资,在企业所得税处理上与股权转让有什么区别? 答: 投资企业从被投资企业撤回或减少投资,其取得的资产中 ...
公司减资需要缴税吗?缴哪些?怎么缴?
蓝色柳林财税室· 2025-05-05 00:52
Core Viewpoint - The article provides a comprehensive guide on tax obligations related to company capital reduction, including personal income tax, corporate income tax, and stamp duty, clarifying when taxes are applicable and how to calculate them. Group 1: Company Capital Reduction and Tax Obligations - Capital reduction primarily involves decreasing registered capital. If there are no retained earnings involved and no actual funds are returned to shareholders, typically no tax is due [2][3] - If the capital reduction involves actual paid-in capital exceeding the original amount, personal income tax must be paid by individual shareholders [3][4] - Individual shareholders must pay personal income tax on various forms of income received from the investment, including capital recovery, compensation, and penalties, calculated as capital gains [4][23] Group 2: Personal Income Tax Scenarios - In cases where the recovery amount is lower than the investment cost without valid justification, tax authorities may assess the transfer income for tax purposes [4][5] - If all individual shareholders proportionally reduce their capital and the reduction does not exceed the difference between subscribed and paid-in capital, and no cash or other benefits are received, no personal income tax is required [5][6] Group 3: Corporate Income Tax Handling - For corporate shareholders, if the recovery amount exceeds the initial investment, the portion equivalent to the initial investment is recognized as capital recovery, while the portion equivalent to retained earnings is treated as dividend income, which is exempt from corporate income tax [7][9] - The remaining amount is recognized as investment asset transfer income, which is subject to corporate income tax [7][9] Group 4: Stamp Duty on Capital Reduction - The taxable basis for stamp duty on business books is the total amount of paid-in capital and capital reserves recorded in the books. If the recorded amounts increase, the tax is calculated based on the increase [9][10] Group 5: Legal Framework and Policy References - The article references several legal documents and announcements from the State Administration of Taxation that outline the tax treatment of capital reduction and related transactions [10][12][23] Group 6: Accounting Treatment of Capital Reduction - The new Company Law mandates full payment of registered capital within five years of establishment, which may lead to necessary capital reductions for companies that previously set excessively high registered capital [11][12] - The accounting treatment for capital reduction involves preparing balance sheets and notifying creditors, with specific timelines for compliance [13][14] Group 7: Tax Implications of Loss Compensation - If capital reduction is used to compensate for losses, the amount returned to shareholders is treated as a donation to the company, which may generate taxable income for the company [25][27] - The tax treatment of losses and capital reductions must be carefully managed to ensure compliance with tax regulations [29][31] Group 8: Comparison of Tax Treatment in Different Scenarios - The article compares the tax implications of capital reduction, withdrawal of investment, and liquidation, highlighting differences in how retained earnings and capital recovery are treated for tax purposes [35][36]
公告精选丨三安光电:收到中国工商银行10亿元回购贷款承诺函;长盈精密:2024年净利同比增长800%,取得多家国内外人形机器人客户定点项目
长盈精密公告称,2024年公司实现营业总收入169.34亿元,同比增长23.40%;归属于上市公司股东的净 利润为7.72亿元,同比增长800.24%。公司向全体股东每10股派发现金红利1.3元(含税)。报告期内, 公司加快人形机器人相关产能的建设,加大研发投入,取得了多家国内外人形机器人客户的定点项目。 三安光电公告称,近日收到中国工商银行湖北省分行出具的《贷款承诺函》,承诺提供人民币10.00亿 元的回购专项贷款,期限三年,用于回购公司股票。该承诺函自出具之日起生效,有效期至公司与工行 正式签订《上市公司股票回购借款合同》之日、工行贷款审批书审批时效届满之日或公司公告的回购期 限届满之日先到之日止。此次贷款承诺函可为公司回购股份提供融资支持,但具体贷款事宜以双方签订 的借款合同为准。公司将根据相关规定另行开立股票回购专用证券账户,确保回购贷款专款专用。 长盈精密:2024年净利同比增长800%,取得多家国内外人形机器人客户定点项目 株冶集团:一季度净利润同比增长74.07%,主要原因是贵金属增利 今日焦点三安光电:收到中国工商银行10亿元回购贷款承诺函 株冶集团公告称,2025年第一季度营业收入48.03 ...
北京清新环境技术股份有限公司第六届董事会第十八次会议决议公告
登录新浪财经APP 搜索【信披】查看更多考评等级 证券代码:002573 证券简称:清新环境 公告编号:2025-015 北京清新环境技术股份有限公司 第六届董事会第十八次会议决议公告 本公司及董事会全体成员保证信息披露内容的真实、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 北京清新环境技术股份有限公司(以下简称"公司")第六届董事会第十八次会议通知于2025年3月31日 以通讯方式发出,会议于2025年4月3日以通讯表决方式召开。本次董事会会议应出席董事8人,实际出 席会议董事8人。本次董事会会议由董事长陈竹先生主持。本次董事会会议的召开符合《中华人民共和 国公司法》和《公司章程》的有关规定。 二、董事会会议审议情况 以8票同意、0票反对、0票弃权审议通过了《关于全资子公司拟公开挂牌转让宣城市富旺金属材料有限 公司57%股权的议案》 2025年4月3日 证券代码:002573 证券简称:清新环境 公告编号:2025-016 北京清新环境技术股份有限公司 关于全资子公司拟公开挂牌转让宣城市富旺 董事会同意全资子公司北京清新环保技术有限公司以公开挂牌方式转让所持有的宣城市富旺金属 ...