晨光生物(300138.SZ):子公司獲得高新技術企業證書
格隆匯 12 月 14日丨晨光生物(300138.SZ)公佈,公司全資子公司——晨光生物科技集團喀什有限公司(“喀什晨光”)於近日收到新疆維吾爾自治區科學技術廳、新疆維吾爾自治區財政廳、國家税務總局新疆維吾爾自治區税務局頒發的高新技術企業證書,證書編號:GR202065000161,發證時間:2020年10月19日,有效期:三年。
根據國家對高新技術企業的相關税收優惠政策,認定合格的高新技術企業自認定當年起三年內,按15%的税率繳納企業所得税,喀什晨光需按照法定程序到主管税務機關辦理税收優惠政策的有關事宜。
該證書的取得對公司2020年度業績不造成重大影響,原因為:根據國家税務總局《關於深入實施西部大開發戰略有關税收政策問題的通知》(財税[2011]58號)自2011年1月1日至2020年12月31日,對設在西部地區的鼓勵類產業企業減按15%的税率徵收企業所得税及新疆維吾爾自治區人民政府《關於促進中小企業發展的實施意見》(新政發[2010]92號)對南疆三地州新辦的鼓勵類中小企業,再享受企業所得税地方分享部分五年減半徵收的有關規定,喀什晨光企業所得税適用税率為12%,喀什晨光2020年已按照12%的企業所得税税率進行納税申報及預繳,因此本次取得高新技術企業證書不影響公司2020年度的相關財務數據。
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