（编辑 袁冠琳） 证券日报网讯 12月3日晚间，华鲁恒升发布公告称，公司控股子公司华鲁恒升（荆州）有限公司已通过 了高新技术企业的认定，根据相关税收规定，荆州子公司通过高新技术企业认定后，将连续三年享受国 家关于高新技术企业的相关税收优惠政策，即按15%的税率缴纳企业所得税。 ...

12月3日，云天化（600096.SH）发布公告称，其全资子公司云南磷化集团有限公司根据税务部门要求 开展涉税自查，需补缴2022年至2025年10月期间的资源税及滞纳金，合计3.86亿元。 财务数据显示，2025年前三季度，云天化实现营业收入375.99亿元，归母净利润47.29亿元。 （文章来源：中国经营报） 公告显示，此次应补缴资源税金额为2.93亿元，滞纳金9264.55万元。根据相关会计准则，该补缴事项不 属于前期会计差错，不涉及前期财务数据追溯调整，相关款项将计入2025年当期损益，预计减少归属于 上市公司股东的净利润3.42亿元，具体影响以年度审计报告为准。 云天化在公告中表示，本次补缴税款事项不会对日常生产经营活动产生重大影响。 ...

Core Viewpoint - The National Financial Standardization Technical Committee's Securities Sub-Committee has evaluated the implementation of the "Electronic Announcement Standards for Listed Companies," recognizing Hubei Yihua as a "Demonstration Unit" for 2025 [1][2]. Group 1: Evaluation Results - The evaluation focused on the standardization of announcement content, compliance of technical documents, systematic implementation of standards, standardized business operations, and the effectiveness of promotion and application [1]. - Five companies were awarded the title of "2025 Demonstration Units" for the implementation of the electronic announcement standards [3]. Group 2: Company Recognition - Hubei Yihua received two honors, including the "Best Practice of the Board Office of Listed Companies for 2025," reflecting the recognition of its professional competence and performance effectiveness by regulatory authorities and the capital market [5][6]. - The company aims to enhance its governance standards and maintain a brand image of "openness, transparency, and integrity" in the capital market [6].

Group 1 - The company announced its "annual production of 60,000 tons of energy-grade titanium (alloy) materials" project, which has broad downstream applications in various fields including consumer goods, aviation, energy, biomedical, chemicals, shipping, and marine engineering [1] - The "annual production of 50,000 tons of iron phosphate project" has potential customers in the new energy battery industry chain [1] - The company is actively communicating with downstream customers regarding the progress of these projects, with updates available in the company's disclosed announcements and regular reports [1] Group 2 - An investor inquired about the company's strategic layout in "vanadium-titanium metal deep processing" and "lithium iron phosphate industry chain," specifically regarding any collaborations or research and development with other mainstream battery material companies or cathode material manufacturers [3] - The investor expressed appreciation for previous clarifications regarding cooperation with Ningde Times and emphasized the importance of information disclosure principles [3]

宜宾天原公告称，下属子公司无穷矿业磷化工厂于2023年12月19日停产。为盘活闲置无形资产，公司对 2.5万吨/年黄磷产能指标公开挂牌转让，最终和邦生物以1.85亿元（含税）受让。2025年11月25日，双 方签订《产权交易合同》，和邦生物将在合同生效5个工作日内付款。本次转让还需取得马边县对无穷 矿业黄磷产能退出公示才能完成交割，存在不确定性。本次转让不构成重大资产重组，对公司财务等指 标无重大不利影响。 ...

Summary of Key Points Core Viewpoint - Dongyue Silicon Material reported a significant decrease in shareholder accounts and financial performance, indicating potential challenges in the company's market position and investor sentiment [2] Group 1: Shareholder and Stock Performance - As of November 30, the number of shareholders for Dongyue Silicon Material was 82,932, a decrease of 11,107 accounts compared to the previous period, representing a decline of 11.81% [2] - The closing price of Dongyue Silicon Material on the reporting date was 12.85 yuan, down 4.10%, with a cumulative decline of 11.93% since the concentration of shares began [2] - The stock experienced 4 days of increase and 5 days of decrease during the reporting period [2] Group 2: Financing and Margin Data - The latest margin trading balance for the stock as of December 2 was 370 million yuan, with a financing balance of 368 million yuan [2] - The financing balance decreased by 18.4788 million yuan during the concentration period, reflecting a decline of 4.78% [2] Group 3: Financial Performance - For the first three quarters, Dongyue Silicon Material achieved a total operating revenue of 3.027 billion yuan, a year-on-year decrease of 24.76% [2] - The net profit for the same period was 2.8567 million yuan, down 96.78% year-on-year, with basic earnings per share at 0.0020 yuan and a weighted average return on equity of 0.06% [2]

云天化（600096）(600096.SH)发布公告，公司全资子公司云南磷化集团有限公司经自查，2022年— 2025年10月应补缴资源税2.93亿元，滞纳金9264.55万元，总计3.86亿元。上述补缴税款及滞纳金将计入 公司2025年当期损益，预计减少公司2025年度归属于上市公司股东的净利润3.42亿元。 ...

智通财经APP讯，云天化(600096.SH)发布公告，公司全资子公司云南磷化集团有限公司经自查，2022 年—2025年10月应补缴资源税2.93亿元，滞纳金9264.55万元，总计3.86亿元。上述补缴税款及滞纳金将 计入公司2025年当期损益，预计减少公司2025年度归属于上市公司股东的净利润3.42亿元。 ...

Core Viewpoint - Anning Co., Ltd. (002978.SZ) has completed the construction of its "annual production of 50,000 tons of iron phosphate project" and is currently in the equipment debugging phase [1] Summary by Categories - **Project Completion** - The construction of the iron phosphate project has been basically completed [1] - The project has a production capacity of 50,000 tons annually [1] - **Current Status** - The company is now in the equipment debugging stage [1]

Group 1 - The core viewpoint of the article is that Cuihua Jewelry (002731.SZ) has stated on an interactive platform that its battery-grade lithium dihydrogen phosphate products are primarily used in lithium iron phosphate cathode materials [1] Group 2 - The company focuses on the production of lithium dihydrogen phosphate, which is a key component in the manufacturing of lithium iron phosphate batteries [1]