Core Viewpoint - The company plans to sell and lease assets related to its photomask business to Anhui Jingmei, aiming to enhance its strategic development and operational efficiency in the semiconductor industry [1][18]. Summary by Sections 1. Overview of Related Transactions - The company intends to transfer self-developed photomask technology to Anhui Jingmei for a price of RMB 27,732.13 million (excluding tax) [1][10]. - The lease of facilities and equipment to Anhui Jingmei and its subsidiary Anhui Jingrui will occur for a period of three years, with rental fees based on market pricing [2][9]. 2. Details of Asset Sale - The asset being sold includes patents and proprietary technology related to photomasks for 28nm and above semiconductor processes, encompassing 24 patents and 73 proprietary technologies [7][8]. - The technology transfer agreement is based on an independent valuation conducted by Beijing Zhongqi Hua Asset Appraisal Co., Ltd. [10][11]. 3. Asset Leasing Details - The leasing of facilities will be calculated at an annual rent of 6% of the original value of the leased assets, with the total expected rental fees for facilities not exceeding RMB 5,453.74 million (including tax) and for equipment not exceeding RMB 38,349.14 million (including tax) [2][9]. 4. Board Approval and Procedures - The board of directors approved the transactions with a vote of 6 in favor and 0 against, with related directors abstaining from the vote [3][19]. - The transactions require approval from the shareholders' meeting and relevant state-owned assets departments before implementation [4][20]. 5. Impact on Company Operations - The transactions are expected to enhance the company's competitive edge by integrating resources within the semiconductor supply chain [18]. - The company anticipates ongoing related transactions with Anhui Jingmei and Anhui Jingrui as part of its normal business operations post-transaction [18][19]. 6. Independent and Supervisory Review - Independent directors and the supervisory board have reviewed and approved the transactions, confirming compliance with legal and regulatory requirements [20][21].

Core Viewpoint - The company, Zhuzhou Okoyi Precision Tool Co., Ltd., is increasing its expected daily related transactions for 2025, amounting to 50 million yuan, which is deemed necessary for normal business operations and will not affect the company's independence or harm shareholder interests [1][2]. Group 1: Daily Related Transactions Overview - The company plans to establish a new subsidiary, Okoyi (Shandong) New Energy Technology Co., Ltd., with related parties, completing registration on June 13, 2025 [1]. - The expected transaction amount for 2025 is set at 50 million yuan, which has been unanimously approved by the board of directors [2]. - The independent directors agree that the increase in expected daily related transactions is essential for the company's normal operations and complies with legal regulations [2]. Group 2: Related Parties and Financial Data - The related parties include Jiangsu Ruiqu New Energy Technology Co., Ltd., Yangzhou Xinyong Magnetic Electric Technology Co., Ltd., and others, which hold more than 5% of the new subsidiary [1][14]. - Jiangsu Ruiqu New Energy Technology Co., Ltd. has total assets of 43.0089 million yuan and a net profit of -5.3084 million yuan as of December 31, 2024 [9]. - Yangzhou Xinyong Magnetic Electric Technology Co., Ltd. has total assets of 2.14375 million yuan and a net profit of 0.6769 million yuan as of December 31, 2024 [10]. Group 3: Transaction Details and Impact - The main content of the expected transactions includes purchasing equipment, proprietary technology, and related materials necessary for daily operations [15]. - All transactions will be conducted under written agreements, adhering to fair market pricing principles [15]. - The transactions are expected to positively impact the company's long-term development and will not adversely affect its operational independence or profitability [15].

企业在经营过程中，税收筹划是不可或缺的一环。特别是并购重组，作为企业重要的战略举措，其涉及 的财税事项复杂，令许多财务人员无从下手。 对此，我们分享一个 企业并购重组中的税收优化案例 ，给大家提供思路： 一一一一一一一一、、、、、、、、案案案案案案案案例例例例例例例例背背背背背背背背景景景景景景景景 科技公司的股东包括 自然人（30%）、有限合伙企业（40%）和有限责任公司（30%） 。经过谈 判，双方决定 以换股的形式 进行并购重组，即科技公司的股东用持有的科技公司股权换取上市公司 的股票。 此次并购重组中，科技公司的 估值约为20亿 。 二二二二二二二二、、、、、、、、涉涉涉涉涉涉涉涉税税税税税税税税情情情情情情情情况况况况况况况况分分分分分分分分析析析析析析析析 在换股并购重组过程中，各股东均涉及税收问题： 在股价不高时解散合伙企业，让合伙人 直接持有上市公司股票。 1、自然人股东 ：按照 股权转让所得的20% 缴纳个人所得税。 2、合伙企业： 其自然人合伙人按照 经营所得的5%~35% 缴纳个人所得税。 一家科技公司因其研发的专有技术被一家主板上市公司看中，该上市公司计划收购这家科技公司。 3、有限责 ...