欢迎扫描下方二维码关注： 来源： 北京税务 本文政策依据： 《 中华人民共和国企业所得税法实施条例 》 高新技术企业 关联内容 高新技术企业看过来！税收优惠如何享？ 伪造资料骗享高新技术企业税收优惠不可取！ 高新技术企业政策干货你掌握了吗？ 链接： 热点"京"选 | 国家需要重点扶持的高新技术企业需符合哪些条件？ 来源 北京税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 中国EFF 网友@中国税务提问 "中国税务"答复 根据《国家税务总局关于 纳税人认定或登记为一般纳税人前 进项税额抵扣问题的公告》(国家 税务总局公告2015年第59号 ) 第一条规定,纳税人自办理税务登 记至认定或登记为一般纳税人期间 取得了增值税扣税凭证,需要同时 满足两个条件,才能在认定或登记 为一般纳税人后抵扣进项税额: 一是未取得生产经营收入,二是 未按照销售额和征收率简易计算 应纳税额申报缴纳增值税。 也就是说, ...

Group 1 - The article discusses various tax inspection documents used by tax authorities, including the Tax Inspection Notice, which informs the taxpayer of their rights and obligations during an inspection [3][4][7] - The Tax Authority has the right to conduct on-site inspections and must present the Tax Inspection Certificate along with the Tax Inspection Notice [4][6][7] - The article outlines the process for the Tax Authority to request accounting materials through the Bookkeeping Material Retrieval Notice, which requires cooperation from the enterprise [8][9] Group 2 - The Tax Matters Notice is issued when the inspection team needs to inform the taxpayer about tax-related matters, such as changes in personnel or deadlines for providing information [10][11] - If violations are found, the tax authority will issue a Rectification Notice, requiring the taxpayer to correct the issues within a specified timeframe [13][14] - The article emphasizes the importance of compliance and timely response to tax authority notifications to avoid further complications [13][14] Group 3 - The article briefly touches on the definition of high-tech enterprises, which are those that continuously engage in R&D and technology transformation within key supported fields [22][23][24] - To be recognized as a high-tech enterprise, companies must meet specific criteria, including having a certain percentage of R&D personnel and meeting R&D expenditure requirements relative to sales [25][27][28] - High-tech enterprises can benefit from a reduced corporate income tax rate of 15% and extended loss carryforward provisions [28][29]

本文源自：金融界 作者：行情君 8月12日，巨龙在线(JLHL)盘中上涨6.22%，截至23:09，报4.1美元/股，成交3.57万美元，总市值8793.94 万美元。 财务数据显示，截至2024年09月30日，巨龙在线收入总额1.74亿人民币，同比增长45.82%；归母净利润 1707.62万人民币，同比增长52.15%。 资料显示，Julong Holding Limited是一家在开曼群岛注册成立的境外控股母公司,主要通过其境内实体子 公司巨龙在线(北京)科技发展有限公司运营。其子公司是一家专门从事建筑智能化系统集成、信息网络 系统集成、消防联动系统集成、互联网综合服务以及大型工程的装饰、幕墙、机电安装、总承包工程的 国家级高新技术企业。 ...

Group 1 - The company, Yong'an Pharmaceutical, announced that its wholly-owned subsidiary, Yong'an Kangjian Pharmaceutical (Wuhan) Co., Ltd., has successfully passed the re-certification as a high-tech enterprise [1] - The re-certification was issued by the Hubei Provincial Department of Science and Technology, Hubei Provincial Department of Finance, and the State Taxation Administration of Hubei Province, with the certificate number GR202442005101 and a validity period of three years [1] - Following the re-certification, Yong'an Kangjian will continue to enjoy tax benefits under the high-tech enterprise policy, specifically a corporate income tax rate of 15% for the years 2024, 2025, and 2026 [1] Group 2 - The company has already filed tax returns and prepayments based on the 15% corporate income tax rate, and the re-certification does not affect previously disclosed financial data [1]

Core Viewpoint - The company Youli Intelligent (920007.BJ) is set to be listed on the Beijing Stock Exchange, focusing on the research, production, and sales of core components for photovoltaic brackets [1][2]. Group 1: Company Overview - Youli Intelligent specializes in photovoltaic bracket core components, including torque tubes (TTU), bearing assemblies (BHA), installation structural components (URA), and rails (RAIL) [3]. - The company's main business revenue primarily comes from the sales of photovoltaic bracket components, with sales revenue proportions of 99.64%, 99.73%, and 99.84% for the years 2022 to 2024 respectively [3]. - Youli Intelligent was recognized as a "High-tech Enterprise" in 2023 and received the "Specialized and Innovative 'Little Giant'" title in the same year, holding 61 patent authorizations [3]. Group 2: Financial and Market Position - The company plans to raise funds for the construction of a core component production base for photovoltaic brackets (1.51 billion), a research and development center (0.20 billion), and smart transformation and expansion projects (0.29 billion), along with supplementing working capital (0.70 billion) [2]. - The company has established strong relationships with major clients in the photovoltaic bracket sector, including Nextracker, which has been the global leader in tracking bracket shipments for nine consecutive years [4]. - The actual controllers of the company, Li Tao, Li Kailin, and Zhu Hong, collectively hold 81.49% of the voting rights, indicating a high level of control over the company's operations and decision-making [5].

Group 1: Investor Relations Activities - The company conducted specific investor research and on-site visits from July 7 to July 8, 2025 [3] - Attendees included representatives from various investment firms such as Taikang Life Fund, Guojin Securities, and Southern Fund [3] Group 2: Business Overview - The company's precision structural components are primarily used in battery module and PACK component manufacturing, focusing on lithium battery applications [4] - Products are categorized into nickel and non-nickel structural components, serving sectors like consumer electronics, power, and energy storage [4] Group 3: Customer Base - The main customers for the company's thermal protection components (TCO) include Lenovo and Dell, with supply chains involving partners like Zhuhai Guanyu and CATL [5] Group 4: Industry Standards and Tax Benefits - The company participated in the formulation of the national standard "GB/T 2072-2020" for nickel and nickel alloy strips and foils [6] - Recognized as a national-level "specialized, refined, distinctive, and innovative" enterprise, the company benefits from a reduced corporate income tax rate of 15% [6]

Core Viewpoint - The China Securities High-tech Enterprises Index has shown significant growth, with a year-to-date increase of 14.50% and a recent monthly rise of 1.56% [1][2] Group 1: Index Performance - The China Securities High-tech Enterprises Index reported a value of 2841.47 points [1] - The index has increased by 12.99% over the last three months [1] - The index is based on the top 50 listed companies with the highest R&D expense to revenue ratio over the past three years [1] Group 2: Index Composition - The top ten weighted companies in the index include Guangshentang (1.62%), Microchip Biotech (1.29%), and Baipusais (1.24%) among others [1] - The index is composed of 50.71% from the Shenzhen Stock Exchange and 49.29% from the Shanghai Stock Exchange [1] Group 3: Industry Breakdown - The index's sample composition shows that Information Technology accounts for 64.19%, followed by Healthcare at 21.78% [2] - Other sectors include Industrial (9.08%), Communication Services (3.03%), Financials (1.05%), and Consumer Discretionary (0.88%) [2] Group 4: Sample Adjustment - The index samples are adjusted annually, with changes implemented on the next trading day after the second Friday of June [2] - Sample adjustments typically do not exceed 30% of the total [2] - Special circumstances may lead to temporary adjustments, such as delisting or corporate actions like mergers [2]

Core Viewpoint - The State Administration of Foreign Exchange (SAFE) has announced that eligible high-tech, "specialized and innovative," and technology-based small and medium-sized enterprises (SMEs) can borrow foreign debt within a limit of up to 10 million USD equivalent [1] Group 1 - The initiative aims to support the development of high-tech and innovative SMEs by providing access to foreign debt [1] - The borrowing limit is set at an equivalent of 10 million USD, which is intended to facilitate international financing for these enterprises [1] - This policy reflects the government's focus on enhancing the competitiveness of technology-driven companies in the global market [1]

Core Viewpoint - Ningbo Nengzhiguang New Materials Technology Co., Ltd. is preparing for its listing on the Beijing Stock Exchange, facing scrutiny over its financial practices and governance issues, particularly regarding its actual controller and financial internal controls [1][4][19] Company Overview - Nengzhiguang specializes in the research, production, and sales of polymer additives and functional polymer materials, serving various industries including automotive, electronics, and packaging [1][2] - The actual controller, Zhang Farou, holds over 51% of the voting rights and serves as both chairman and general manager, raising concerns about potential conflicts of interest [5][19] Financial Performance - The company reported a slowdown in revenue growth from 5.02% in 2022 to 2.44% in 2023, with projected revenues of 6.11 billion in 2024 [15] - Net profit showed fluctuations, with a decline of 9.45% in 2022 followed by a significant increase of 127.8% in 2023 [15] - The gross margin improved from 12.03% in 2022 to 17.05% in 2024, indicating a positive trend in profitability [16] Financial Control Issues - There have been instances of financial irregularities, including the use of employee personal accounts for client deposits and inadequate management of accounts receivable [5][18] - The company has maintained high levels of accounts receivable, with figures of 1.26 billion, 1.08 billion, and 1.14 billion over the past three years, raising concerns about cash flow and collection efficiency [16][17] IPO and Fundraising Plans - Nengzhiguang plans to issue up to 21,564,900 shares to raise approximately 160.08 million for expansion projects and working capital [8][10] - The proposed expansion project aims to increase production capacity by 30,000 tons, which is 60% of the current capacity, raising questions about the necessity and feasibility of such an expansion given the current market conditions [10][11] Research and Development - The company's R&D expenditure has been below industry averages, with rates of 1.86%, 1.92%, and 2.16% from 2022 to 2024, compared to industry peers averaging around 2.88% [12][14] - Nengzhiguang's R&D investment is critical for maintaining its high-tech status, as it currently does not meet the required threshold for high-tech enterprise certification [12][14] Governance and Regulatory Scrutiny - The company has faced regulatory scrutiny due to governance issues, including a warning issued to its controlling shareholder for short-term trading and concerns over information disclosure practices [19] - Recent regulatory actions have raised investor concerns about the company's governance and internal controls, potentially impacting its IPO prospects [19]

Core Viewpoint - The financial statements of Inner Mongolia Yigao Coal Chemical Technology Co., Ltd. (referred to as "Yigao Coal Chemical") for the years ending December 31, 2023, and December 31, 2024, have been audited and are deemed to fairly reflect the company's financial position and operating results in accordance with accounting standards [2][3]. Financial Statements Overview - The audit covered the consolidated and parent company balance sheets, income statements, and cash flow statements for the years 2023 and 2024 [2]. - The company has a registered capital of RMB 4,073,397,010.83 as of November 2024 [11]. Company Background - Yigao Coal Chemical was established in June 2005 with a registered capital of RMB 100 million, later increased to RMB 400 million through a capital increase and share transfer [5]. - The company operates in the chemical raw materials and products manufacturing industry, primarily engaged in the production and sale of methanol and its derivatives [11]. Shareholding Changes - The company has undergone multiple shareholding changes since its establishment, with significant transfers occurring in 2005, 2009, 2010, 2015, 2016, 2017, 2020, 2022, and 2023, leading to changes in ownership percentages among major shareholders [6][7][8][9][10][11]. - As of the latest updates, Yigao Coal Chemical Technology holds a 74.104% stake, while other shareholders hold the remaining percentages [11]. Financial Performance - As of December 31, 2024, the company reported cumulative losses amounting to RMB 3,582,031,192.17 and net current liabilities of RMB 928,216,086.17 [12][13]. - The company's ongoing operations are significantly reliant on financial support from shareholders and related parties [13]. Accounting Policies - The company prepares its financial statements based on the going concern assumption, ensuring that they reflect the actual transactions and events in accordance with accounting standards [12]. - The company employs various accounting policies for revenue recognition, asset valuation, and financial instruments, ensuring compliance with relevant regulations [12][14][20]. Asset Management - Inventory is measured at the lower of cost and net realizable value, with costs calculated using the weighted average method [29]. - Fixed assets are depreciated using the straight-line method over their estimated useful lives, which vary by asset type [31].