证券代码：600525 证券简称：ST长园 公告编号：2025067 长园科技集团股份有限公司 关于增加 2025 年度日常关联交易预计的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者 重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 重要内容提示： ? 是否需要提交股东大会审议：否 ? 2025年度实际执行中，公司将加强相关日常关联交易的审核监督工作， 确保交易符合公司实际需求，交易价格公允。日常关联交易不会对公司财务状况、 经营成果产生不利影响，不会对关联方形成依赖，不影响公司的独立性。 一、日常关联交易基本情况 （一）增加日常关联交易预计履行的审议程序 长园科技集团股份有限公司（以下简称"公司"）于2025年8月12日召开2025 年第七次独立董事专门会议，审议通过了《关于增加2025年度日常关联交易预计 的议案》，同意公司增加对2025年度日常关联交易情况的预计。表决情况：同意 回避1票，关联董事吴启权回避表决。 （二）本次日常关联交易增加预计情况 公司于2025年4月27日召开第九届董事会第四次会议、2025年5月20日召开 《关 于补充确认日常关联交易及预计 ...

Company Formation - Recently, Jia Run Hang (Shanghai) Ship Management Co., Ltd. was established with a registered capital of 2 million RMB [1] - The legal representative of the company is Pan Yayun, and it is wholly owned by Shanghai Shunfeng Human Resources Co., Ltd. [1] Business Scope - The business scope includes labor dispatch services, seafarer outsourcing, international ship management, ship agency, ship design, ship leasing, ship repair, towing services, port services, inland waterway crew affairs agency services, supply chain management services, enterprise management consulting, and various technical services [2] - The company operates under the transportation, warehousing, and postal industry, specifically in the water transportation sector [2] Company Details - The company is registered in Jinshan District, Shanghai, with a business address at No. 18, Lane 65, Huan Dong Yi Road, Fengjing Town [2] - The business license allows the company to operate independently, except for projects that require approval from relevant authorities [2]

企业名称上海锦秀顺劳务派遣有限公司法定代表人黄云付注册资本200万人民币国标行业租赁和商务服 务业>商务服务业>综合管理服务地址上海市崇明区向化镇向化大街206号2幢5层503室企业类型有限责 任公司（自然人投资或控股的法人独资）营业期限2025-8-15至无固定期限登记机关崇明区市场监管局 来源：金融界 序号股东名称持股比例1上海申轩实业有限公司100% 经营范围含许可项目：劳务派遣服务；职业中介活动。（依法须经批准的项目，经相关部门批准后方可 开展经营活动，具体经营项目以相关部门批准文件或许可证件为准）企业管理；软件开发；社会经济咨 询服务；家政服务；会议及展览服务；专业保洁、清洗、消毒服务；餐饮管理；酒店管理；广告设计、 代理；市场营销策划；生产线管理服务；日用百货销售；五金产品零售；包装材料及制品销售；计算机 软硬件及辅助设备批发；电子产品销售。（除依法须经批准的项目外，凭营业执照依法自主开展经营活 动） 天眼查显示，近日，上海锦秀顺劳务派遣有限公司成立，法定代表人为黄云付，注册资本200万人民 币，由上海申轩实业有限公司全资持股。 ...

Group 1 - The establishment of Guo Xin Pin Labor Dispatch (Shanghai) Co., Ltd. has been registered with a capital of 2 million RMB, fully owned by Shanghai Hao Di Fang Supply Chain Co., Ltd. [1][2] - The legal representative of the new company is Liu Wangwang, and it is classified under the rental and business services industry, specifically in comprehensive management services [2] - The business scope includes labor dispatch services, human resources services, and various consulting and sales activities, indicating a broad range of operational capabilities [2]

Group 1: Real Estate Taxation - Small-scale taxpayers renting out real estate (excluding personal housing) should calculate the tax payable at a rate of 5% [3] - Real estate development enterprises classified as small-scale taxpayers selling self-developed real estate projects are taxed at a rate of 5% [4] - Small-scale taxpayers renting out self-developed real estate projects are taxed at a rate of 5% [5] Group 2: Labor Dispatch Services - Small-scale taxpayers providing labor dispatch services can choose to calculate tax based on the difference, deducting wages, benefits, and social insurance from the total amount received, and apply a simplified tax method at a rate of 5% [5][6] - Taxpayers providing security services are subject to the same tax policies as labor dispatch services [5] Group 3: Armed Security Services - Taxpayers providing armed security services are taxed similarly to security protection services [6] Group 4: Housing Rental Taxation - For small-scale taxpayers renting out housing, the tax rate is reduced from 5% to 1.5% for individual business owners and other individuals [8] - The calculation formula for taxable amount is: Taxable Amount = Total Sales Amount / (1 + 5%), Tax Payable = Taxable Amount x 1.5% [8] Group 5: Sale of Used Fixed Assets - Small-scale taxpayers selling used fixed assets are subject to a reduced tax rate of 2% [8][9] - The calculation formula for taxable amount is: Taxable Amount = Total Sales Amount / (1 + 3%), Tax Payable = Taxable Amount x 2% [9]

Company Overview - Shanghai Bojun Labor Dispatch Co., Ltd. has been established with a registered capital of 2 million RMB [1] - The legal representative of the company is Shi Qiuhui, and it is wholly owned by Shanghai Chen Yilin Information Consulting Co., Ltd. [1] Business Scope - The company is engaged in labor dispatch services and vocational intermediary activities, subject to necessary approvals [1] - Additional services include human resources services (excluding vocational intermediary activities and labor dispatch), professional cleaning, health consulting (excluding medical services), and various technical services [1] - The company also offers rental services, conference and exhibition services, enterprise management, and domestic container cargo transportation agency [1] Industry Classification - The company falls under the national standard industry of leasing and business services, specifically in the business services sector and comprehensive management services [1] Registration Details - The company is registered in Baoshan District, Shanghai, with a business duration until July 4, 2025, and no fixed term thereafter [1] - It is classified as a limited liability company, with natural person investment or control [1]

Group 1 - General taxpayers selling real estate acquired before April 30, 2016, can choose to apply the simplified tax method, calculating the taxable amount at a rate of 5% based on the total price and additional fees minus the original purchase price or the value at acquisition [2][3][5] - For self-built real estate acquired before April 30, 2016, general taxpayers can also opt for the simplified tax method, with the taxable amount calculated at a rate of 5% based on the total price and additional fees [2][4][5] Group 2 - General taxpayers renting real estate acquired before April 30, 2016, can choose the simplified tax method, with a taxable amount calculated at a rate of 5% [5][7][9] - If the rented property is located in a different county (city) from the taxpayer's institution, tax must be prepaid at the property location before filing with the local tax authority [5][8][9] Group 3 - Taxpayers transferring land use rights acquired before April 30, 2016, can choose the simplified tax method, calculating the taxable amount at a rate of 5% based on the total price and additional fees minus the original price of the land use rights [10][11] - Real estate enterprises selling self-developed old projects can opt for the simplified tax method, with the taxable amount calculated at a rate of 5% based on the total price and additional fees, without deducting the corresponding land price [12][15][16] Group 4 - Real estate enterprises renting self-developed old projects can also choose the simplified tax method, with a taxable amount calculated at a rate of 5% [17][18][21] - Similar to sales, if the rented property is in a different county (city) from the institution, tax must be prepaid at the property location before filing with the local tax authority [17][20][21] Group 5 - General taxpayers providing human resource outsourcing services can choose the simplified tax method, calculating the taxable amount at a rate of 5% [22][25] - Taxpayers providing labor dispatch services can opt for differential taxation, calculating the taxable amount based on total price and additional fees minus wages and benefits paid to dispatched employees [26][28]

Core Viewpoint - The article discusses the differences between labor dispatch services and human resource outsourcing services, as well as the applicable VAT regulations for these services. Group 1: Labor Dispatch Services - Labor dispatch services involve a labor dispatch company sending employees to work for a client company, where the employees are managed by the client [1]. - General taxpayers providing labor dispatch services can calculate VAT based on total revenue and additional fees, or choose to use a simplified tax method with a 5% rate after deducting employee wages and benefits [3][6]. - Small-scale taxpayers can also calculate VAT based on total revenue or choose a simplified tax method with a 3% rate, with similar deductions allowed [5][6]. Group 2: Human Resource Outsourcing Services - Human resource outsourcing services are taxed as agency services, where the revenue does not include wages and social insurance paid on behalf of employees [6]. - General taxpayers can opt for a simplified tax method with a 5% rate for human resource outsourcing services [8]. - Taxpayers providing these services cannot issue special VAT invoices for wages and social insurance paid on behalf of employees, only regular invoices [6].