（文章来源：证券日报） 证券日报网讯 8月18日晚间，蔚蓝锂芯发布2025年半年度报告摘要称，2025年半年度公司实现营业收入 为3，726，563，273.68元，同比增长21.59%；实现归属于上市公司股东的净利润为333，117，912.57 元，同比增长99.09%。 ...

蔚蓝锂芯(002245.SZ)发布2025年半年度报告，报告期内，公司实现营业收入37.27亿元，同比增长 21.59%。实现归属于上市公司股东的净利润3.33亿元，同比增长99.09%。实现归属于上市公司股东的扣 除非经常性损益的净利润3.56亿元，同比增长186.51%。基本每股收益0.2892元。 ...

（文章来源：证券日报） 证券日报网讯 8月18日晚间，蔚蓝锂芯发布公告称，公司第七届董事会第四次会议审议通过了《关于在 马来西亚进行LED项目投资的议案》等多项议案。 ...

Core Viewpoint - The article highlights the illegal tax evasion activities in the "New Three Samples" sector (new energy vehicles, lithium batteries, and photovoltaic products), emphasizing the need for strict enforcement of tax regulations to ensure fair competition and promote innovation in the industry [1][2][3] Group 1: Tax Evasion Cases - Case 1 involved a tax fraud scheme led by Lin Jiayang, where a group manipulated 11 companies to export non-refundable "lead-acid batteries" as refundable "lithium batteries," resulting in a fraudulent claim of 149 million yuan in export tax refunds [1] - Case 2 involved Jiangxi Nanshi Lithium Battery New Materials Co., which improperly included 6.6822 million yuan of non-research personnel salaries in R&D expenses to claim tax deductions, leading to a total penalty of 5.719 million yuan [2] Group 2: Impact on Industry - The illegal tax activities undermine the original intent of tax incentives aimed at fostering innovation and disrupt the fair tax environment, contributing to chaotic competition and harming the unified national market [2] - Some companies are misusing tax benefits to engage in price-cutting competition, distorting market mechanisms and disrupting fair competition [2] Group 3: Expert Opinions - Experts emphasize that tax incentives should be used to enhance R&D and product quality, and companies should focus on legal compliance rather than exploiting loopholes [3] - The enforcement of tax laws in the "New Three Samples" sector is crucial for creating a fair tax environment, enhancing industry competitiveness, and curbing chaotic competition [3]

格隆汇8月18日丨蔚蓝锂芯(002245.SZ)公布2025年半年度报告，上半年公司实现营业收入37.27亿元，同 比增长21.59%；归属于上市公司股东的净利润3.33亿元，同比增长99.09%；归属于上市公司股东的扣除 非经常性损益的净利润3.56亿元，同比增长186.51%；基本每股收益0.2892元。 ...

Core Viewpoint - The Chinese government has implemented a series of tax and fee preferential policies to support the development of the "new three items" (electric passenger vehicles, lithium batteries, and solar batteries), but recent tax fraud cases in this sector highlight the need for compliance and integrity in tax practices [1][2]. Group 1: Tax Fraud Cases - The State Taxation Administration disclosed two tax fraud cases in the "new three items" sector, marking the first public exposure of such violations, emphasizing that any attempts to undermine tax fairness will face severe penalties [1]. - Jiangxi Nanshi Lithium Battery New Materials Co., Ltd. fraudulently claimed tax benefits by improperly including non-research personnel's salaries (totaling 6.6822 million yuan) as research expenses from 2021 to 2023 [1]. - Another case involved a tax fraud gang that obtained 149 million yuan in illegal export tax refunds by misrepresenting lead-acid batteries as refundable lithium batteries [1]. Group 2: Industry Implications - The crackdown on tax fraud in the "new three items" sector is expected to create a fair tax environment, enhance market rules, and promote healthy industry growth, ultimately improving overall competitiveness and curbing excessive competition [2]. - The misuse of tax incentives by some companies not only disrupts economic order but also hinders high-quality development in the industry, necessitating a shift from policy-driven to innovation-driven growth [2][3]. - Experts suggest that optimizing tax policies and adjusting fiscal subsidies based on industry development stages and cost changes is essential for fostering sustainable growth in the "new three items" sector [2].

蔚蓝锂芯8月18日披露半年报，公司上半年实现营业收入37.27亿元，同比增长21.59%；归属于上市公司 股东的净利润3.33亿元，上年同期1.67亿元，同比增长99.09%；基本每股收益0.2892元。 ...

蔚蓝锂芯公告，2025年上半年营业收入37.27亿元，同比增长21.59%。净利润3.33亿元，同比增长 99.09%。 ...

Group 1: Battery Production and Development - Yichun Guoxuan Battery Co., Ltd. has accelerated the construction of its second-phase project, with a total investment of 5.15 billion yuan, aiming to achieve a production capacity of 20GWh for power batteries by January 2024. The first 10GWh cell production workshop has already been put into operation, with an expected annual output value of 11 billion yuan upon full production [2] - Zhengli New Energy has successfully obtained airworthiness certification for its aviation power battery system, which will be supplied exclusively for the RX1E, China's first dual-seat electric fixed-wing aircraft, marking the start of mass delivery [3] - A new laboratory for battery recycling has been established in Wuhan, focusing on digital recycling processes and aiming to assist in carbon reduction by 1 million tons [4] Group 2: Battery Material and Technology Innovations - The first batch of 20 tons of recycled black powder for lithium-ion batteries has successfully passed customs clearance in Ningbo, marking the first import of this material under new regulations aimed at promoting resource recycling [6] - A new project in Kashgar is set to produce 60 million cylindrical power batteries annually, with a total investment of 15 million yuan [8] - Tianjin University has published research on a new electrolyte design for lithium metal batteries, achieving energy densities exceeding 600 Wh/kg, significantly enhancing performance [10] Group 3: Strategic Partnerships and Market Movements - Heisitong New Energy has signed a project agreement for solid-state battery production, with an investment of 200 million yuan and an expected annual output value of 1.5 billion yuan [11] - Rongbai Technology has received authorization for a patent related to cathode materials for solid-state batteries, showcasing its technological leadership in this field [13] - Chuangneng New Energy has entered into a strategic cooperation agreement with Sanyan Technology for the procurement of negative electrode materials, with a total value exceeding 10 billion yuan [15] Group 4: Project Updates and Future Prospects - Daoshi Technology has decided to postpone the implementation of two lithium battery projects, including a 100,000-ton ternary precursor project, after board approval [16] - The 450,000-ton high-pressure lithium iron phosphate project in Yichang is nearing completion, representing a significant investment by CATL in the region [19]

Core Viewpoint - Ningbo Fuli Battery Material Technology Co., Ltd. has officially launched a pilot production line for 300 tons of graphene composite silicon-carbon anode materials, marking a significant step in the industrialization of next-generation high-energy-density lithium battery anode materials and accelerating the market entry of power batteries with energy densities exceeding 400Wh/kg [3][5][14] Group 1: Industrial Collaboration and Market Positioning - The pilot line project is a collaborative achievement between Ningbo Fuli, the National Graphene Innovation Center, and the Ningbo Institute of Materials Technology and Engineering, aimed at addressing production process and cost control challenges for silicon-carbon anode materials [5] - Ningbo Fuli has established strategic cooperation agreements with leading domestic power battery manufacturers, including Wanxiang Qianchao, Jiangxi Huaki Power, and Hunan Luhua New Energy, indicating that its silicon-carbon anode materials have entered validation and cooperation channels with top downstream battery clients [6] - The company has also signed supply assurance agreements with key raw material suppliers to ensure stable supply chains for large-scale production [8] Group 2: Technological Advancements and Product Features - Ningbo Fuli aims to lead breakthroughs in lithium battery energy density by matching its lithium-rich manganese-based cathode materials with silicon-carbon anode materials to achieve battery energy densities of 400Wh/kg and above [10] - The NGC series of silicon-carbon anode materials features approximately 48% silicon content, addressing the industry's core pain points while providing targeted solutions through differentiated design [10][11] - The NGC-1900A model optimizes first charge-discharge efficiency to 85.5%±0.5%, while the NGC-1900B model focuses on controlling volume expansion to below 42%, crucial for battery structural stability and cycle life [11][12] Group 3: Future Market Demand and Strategic Timing - Ningbo Fuli has successfully developed a lithium battery cell with an energy density of 460Wh/kg and aims to achieve over 450Wh/kg energy density by enhancing silicon-carbon anode capacity to 1500mAh/g combined with solid-state electrolyte technology [14] - Starting from 2025, the demand for new silicon-carbon anode materials is expected to accelerate, with leading power battery companies initiating large-scale material validation and applications in consumer electronics and power tools [14]