Core Points - The Shenzhen Kingsda Applied Materials Co., Ltd. was found guilty of tax evasion by falsely declaring R&D expenses, resulting in a tax underpayment of 16.21 million yuan [1][4] - The tax authorities imposed a total penalty of 36.18 million yuan, which includes the recovery of unpaid taxes and additional fines [1][4] Group 1 - The case originated from the Shenzhen tax authority's data analysis, which revealed that the company's R&D expenditures were significantly higher than industry norms [3] - The company falsely reported over 80 million yuan in gold material costs in its R&D expenses without corresponding production or waste recovery records [3] - Investigations showed that the company's claims of substantial gold loss during purification were inconsistent with evidence from third-party refining institutions [3] Group 2 - A total of 17 R&D projects were identified with suspicious gold material expenditures, leading to the conclusion that the company improperly benefited from R&D tax deductions [3] - The tax authority emphasized that the act of falsely inflating operational costs and making fraudulent tax declarations constitutes tax evasion under the Tax Collection and Administration Law [4] - The tax department aims to create a fair and orderly tax environment by regularly combating various tax-related illegal activities [4]

中新社北京5月19日电 (记者赵建华)中国国家税务总局19日曝光三起骗享税费优惠偷税案件，警示享受 税费优惠必须合法合规。涉案企业分别采取虚开增值税发票、虚构研发项目、虚列材料消耗支出等手段 进行虚假纳税申报，骗享税费优惠。 在深圳，深圳金斯达应用材料有限公司被查。经查，该公司通过在研发费用中虚列黄金材料消耗支出等 手段进行虚假纳税申报，违规享受研发费用加计扣除税收优惠，少缴企业所得税1621.16万元(人民币， 下同)。同时，该公司还存在其他少缴税款违法行为。国家税务总局深圳市税务局依法追缴税费款、加 收滞纳金并处罚款，共计3618.15万元。 （文章来源：中国新闻网） 在苏州，力软信息技术(苏州)有限公司被查。经查，该公司在没有真实业务交易的情况下，接受虚开的 13份增值税普通发票，列支成本，减少应纳税所得额并进行虚假纳税申报，违规享受小型微利企业所得 税优惠政策，少缴企业所得税78.27万元。国家税务总局苏州工业园区税务局依法追缴税款、加收滞纳 金并处罚款，共计177.57万元。 国家税务总局强调，将持续深化依法治税、以数治税、从严治税，既不折不扣落实好各项税费支持政 策，提升税费服务水平，推动政策红利 ...

近期，国家税务总局深圳市税务局稽查局根据税收大数据及相关涉税线索，依法查处深圳金斯达应用材 料有限公司违规享受研发费用加计扣除税收优惠偷税案件。经查，该公司通过在研发费用中虚列黄金材 料支出等手段进行虚假纳税申报，违规享受研发费用加计扣除税收优惠，少缴企业所得税1621.16万 元，同时该公司还存在其他少缴税款行为。针对其违法事实，稽查部门依法作出追缴税款、加收滞纳金 并处罚款共计3618.15万元的处理处罚决定。（人民日报） ...

近期，国家税务总局深圳市税务局稽查局根据税收大数据及相关涉税线索，依法查处深圳金斯达应用材料有限公司违规享受研发费用加计扣除税收优惠偷税 案件。经查，该公司通过在研发费用中虚列黄金材料支出等手段进行虚假纳税申报，违规享受研发费用加计扣除税收优惠，少缴企业所得税1621.16万元， 同时该公司还存在其他少缴税款行为。针对其违法事实，稽查部门依法作出追缴税款、加收滞纳金并处罚款共计3618.15万元的处理处罚决定。 8000余万元的黄金投入研发后"不知去向" 前期，深圳市税务局稽查局通过税收大数据分析发现，深圳金斯达应用材料有限公司研发投入巨大，远超同行业正常水平。对此疑点线索，检查人员比对了 企业申报数据、财务资料、进销存数据等，发现该公司在检查所属期内"研发费用——直接材料"科目中有列支金额8000余万元的黄金投入，既没有对应的成 品产出，也没有相应的废料回收等记录。 "黄金因提纯损耗"的主张不攻自破 根据企业提供的账簿和发票，检查人员发现有两家黄金提纯机构曾在三个年份内先后为该公司提供黄金提纯服务。为查证该公司黄金研发提纯损耗情况，检 查人员依法向这两家机构分别开具并送达《税务协助检查通知书》。 从两家提纯 ...

4月29日晚，凯盛科技（600552）(600552.SH)发布2025年一季度报告。报告显示，公司在2025年一季度 实现营收12.65亿元；归母净利润2384.75万元，同比大涨73.01%。这一业绩增长主要得益于公司显示材 料传统业务同比实现减亏，以及部分新产品受到市场终端认可并批量应用带来的利润贡献。 作为央企控股上市公司，凯盛科技是凯盛科技集团"显示材料和应用材料"重要的研发和制造平台，致力 于打造世界一流新型显示和应用材料科技型上市公司。公司业务主要分为显示材料和应用材料两大板 块。 在显示材料领域，凯盛科技实现技术和市场双引领，形成了从玻璃原片到一体化模组(液晶/OLED面板 除外)较为完整的产业链布局，拉通了"一粒沙子到显示世界"的内部产业构架，推进内部协同发展，从 而在成本控制、质量一致性、柔性生产、快速响应等方面获得明显的竞争优势，能为终端大客户提供具 有优势的显示触控整体解决方案。 应用材料业务方面，凯盛科技围绕锆、硅、钛三种元素，已逐步形成新材料"大产业"平台。公司充分发 挥电熔氧化锆行业领先优势，立足锆系产品，扩大硅系、钛系产品，应用领域从传统陶瓷、耐火材料向 芯片、集成电路封装、光 ...

Core Viewpoint - The company, Rihua Optoelectronics, has demonstrated significant growth in revenue and net profit for 2024, driven by the optimization of its conductive film business and the expansion of its product applications in the consumer electronics and automotive sectors [1][2][5]. Group 1: Financial Performance - In 2024, the company achieved operating revenue of 583,054,725.2 yuan, representing a year-on-year increase of 22.00% [2][3]. - The net profit attributable to shareholders reached 67,474,242.09 yuan, showing a remarkable growth of 506.90% compared to the previous year [2][3]. - The first quarter of 2025 reported a main revenue of 1.39 billion yuan, up 16.45% year-on-year, with a net profit of 28.05 million yuan, an increase of 346.48% [5]. Group 2: Market Position and Product Development - The company's market share for EC (electrochromic) products has reportedly increased to 54.3% in 2024, although the company notes the lack of publicly available data to confirm this [1]. - The company has established a comprehensive product matrix covering the entire display materials industry chain, focusing on core technologies such as wet precision coating and vacuum magnetron sputtering [1][4]. - The conductive film business has seen significant revenue growth, particularly in the gaming and automotive sectors, with specific products achieving sales increases of 22.83% and 122.70% respectively [1][2]. Group 3: Competitive Landscape - The company is positioned as a leader in the domestic market for ITO conductive films, with a projected global market share of 52% in 2024, facing competition from firms like Nitto Denko and others [4]. - The company has developed a diverse business structure that includes conductive films, optical films, and optical adhesives, enhancing its competitive edge in the market [4]. Group 4: Future Outlook - The company is optimistic about future growth, focusing on expanding its market share in smart wearable devices and other application areas [3][4]. - Continuous investment in R&D is expected to drive further innovation and product development, reinforcing the company's position in the touch display industry [1][4].