南方出版传媒股份有限公司2025 年半年度报告 公司代码：601900 公司简称：南方传媒 南方出版传媒股份有限公司 南方出版传媒股份有限公司2025 年半年度报告 重要提示 一、 本公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实性、准确 性、完整性，不存在虚假记载、误导性陈述或重大遗漏，并承担个别和连带的法律责任。 二、 公司全体董事出席董事会会议。 三、 本半年度报告未经审计。 四、 公司负责人谭君铁、主管会计工作负责人崔松及会计机构负责人（会计主管人员）罗玉晗 声明：保证半年度报告中财务报告的真实、准确、完整。 五、 董事会决议通过的本报告期利润分配预案或公积金转增股本预案 否 六、 前瞻性陈述的风险声明 √适用 □不适用 本报告中所涉及的未来计划、发展战略等前瞻性描述不构成公司对投资者的实质承诺，敬请 投资者注意投资风险。 七、 是否存在被控股股东及其他关联方非经营性占用资金情况 否 八、 是否存在违反规定决策程序对外提供担保的情况 否 九、 是否存在半数以上董事无法保证公司所披露半年度报告的真实性、准确性和完整性 否 十、 重大风险提示 公司已在本报告中详细描述可能存在的相关风 ...

General Provisions - The company aims to protect the legal rights of the company, shareholders, employees, and creditors, and to regulate its organization and behavior according to relevant laws and regulations [1][2] - The company is established as a joint-stock limited company in accordance with the Company Law and other relevant regulations, with a registered capital of RMB 666 million [2][3] Business Objectives and Scope - The company's business objective is market-oriented and efficiency-centered, aiming to provide high-quality products and services while maximizing economic and social benefits for shareholders [4] - The approved business scope includes wholesale and retail of various products such as books, food, clothing, and household appliances [4] Shares - The company's shares are issued in the form of stocks, with each share having equal rights [5][6] - The total number of shares issued by the company is 666 million, all of which are ordinary shares [7][8] Shareholder and Shareholder Meeting - Shareholders have rights to dividends, participate in meetings, supervise the company's operations, and access company documents [16][17] - The company must hold an annual general meeting within six months after the end of the fiscal year [50] Board of Directors and Management - The company has established a board of directors responsible for major decisions and management oversight [3][4] - The board must ensure compliance with laws and regulations, and shareholders can request legal action against directors for violations [18][19] Party Organization - The company has established a Party Committee to ensure the implementation of the Party's policies and to play a leading role in corporate governance [13][14] Financial Accounting and Auditing - The company must maintain a financial accounting system and conduct internal audits to ensure transparency and accountability [8] Amendments to the Articles - The articles of association can be amended according to the procedures set forth in the Company Law and the company's regulations [10][11]

Core Viewpoint - The article discusses various tax incentives related to the book industry, highlighting how tax policies support the growth and sustainability of this sector [2]. Tax Incentives Summary Value-Added Tax (VAT) Benefits - A "first collect, then refund" VAT policy is in place until December 31, 2027, for specific publications including those from the Communist Party and various governmental organizations [4][5]. - Publications aimed at children, textbooks for primary and secondary schools, publications for the elderly, minority language publications, and Braille books are eligible for a 100% VAT refund at the publishing stage [5][6]. - A 50% VAT refund policy applies to certain printing businesses, particularly those producing minority language publications [6]. - From now until December 31, 2027, VAT is exempted for book wholesale and retail activities [6]. - Ticket revenues from science popularization activities conducted by government departments and associations at the county level and above are also exempt from VAT until December 31, 2027 [6][9]. Stamp Duty Benefits - Stamp duty is temporarily exempted for subscription certificates established between various publishing units and between publishing units and subscribers or individuals [11][12]. Policy References - The article references several official announcements and policies that underpin these tax incentives, including those from the Ministry of Finance and the State Taxation Administration [15].