10月16日，东软载波发布公告，近期收到国家税务总局青岛市市北区税务局的《税务事项通知书》，经自查，公司需补缴企业所得税1269万元，滞纳金 313万元，共计1582万元。截至公告披露日，上述税款及滞纳金已缴纳完毕，本次补缴不涉及行政处罚。 公司对上述事项高度重视，继续积极与税务机关进行沟通，会依据相关法律法规，通过合适的途径来维护自身合法权益。 资料显示，青岛东软载波科技股份有限公司的主营业务是电力线载波通信系列产品与集成电路（芯片）的研发、设计、销售和智能化技术应用。 业绩方面，东软载波2025年上半年实现营业收入5.04亿元，同比下降9.46%；归属于上市公司股东的净利润1352.46万元，同比下降76.36%；归属于上市公 司股东的扣除非经常性损益的净利润538.35万元，同比下降88.38%；基本每股收益0.0292元。 商报君送福利 看推文多多留言 有机会获商报君送出的礼品 朋友们千万别错过！ ↓↓↓ 东软载波表示，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》，上述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。 公司对本次补缴税款在前期已经确认递延所得税 ...

Core Points - The company has established accounting policies to standardize accounting practices and ensure accurate financial reporting in compliance with relevant laws and regulations [1][2][3] - The accounting policies apply to the company and its subsidiaries, focusing on the recognition, measurement, and reporting of accounting elements [1][2] - The company adopts a historical cost basis for measuring accounting elements, with specific guidelines for foreign currency transactions and financial instruments [2][3][4] - The company recognizes revenue based on the completion of property sales and the provision of services, ensuring that economic benefits can flow into the company [32][33] Accounting Policies - The company uses the accrual basis for accounting, ensuring that transactions are recognized when they occur, regardless of cash flow [1][2] - The company measures financial assets and liabilities at fair value or amortized cost, depending on the classification of the financial instruments [4][5][6] - The company applies specific methods for inventory valuation, including cost and net realizable value, to determine any necessary write-downs [13][14] Financial Instruments - Financial assets are classified into categories such as fair value through profit or loss, held-to-maturity investments, loans and receivables, and available-for-sale financial assets [5][6] - The company recognizes financial liabilities at fair value upon initial recognition, with subsequent measurement based on their classification [6][7] - The company assesses financial assets for impairment, ensuring that any losses are recognized in a timely manner [9][10] Revenue Recognition - Revenue from property sales is recognized when the property is completed and accepted, while service revenue is recognized when the service is provided [32][33] - Government grants are recognized when conditions are met, and the company can receive the benefits [27][28] Lease Accounting - The company recognizes right-of-use assets and lease liabilities for leases, excluding short-term and low-value leases, measuring them at present value [29][30] - The company applies straight-line depreciation for right-of-use assets over the lease term [30][31] Employee Benefits - The company accounts for employee benefits, including salaries and social security contributions, based on statutory requirements and historical data [31][32] Investment Accounting - Long-term equity investments are accounted for using the cost method or equity method, depending on the level of control or influence [14][15] - Investment properties are measured at cost or fair value, with any subsequent expenditures capitalized if they enhance the asset's value [19][20]