Securities code: Jiangsu Sopo Chemical Co.Ltd(600746) securities abbreviation: Jiangsu Sopo Chemical Co.Ltd(600746) Announcement No.: pro 2022035 Jiangsu Sopo Chemical Co.Ltd(600746) announcement on the implementation of annual equity distribution in 2021
The board of directors and all directors of the company guarantee that there are no false records, misleading statements or major omissions in the contents of this announcement, and bear individual and joint liabilities for the authenticity, accuracy and completeness of its contents. Important content: distribution proportion per share
A-share cash dividend of 1 yuan per share
Relevant date
Share class equity registration date last trading day ex right (interest) date cash dividend payment date
A shares 2022 / 5 / 102022 / 5 / 112022 / 5 / 11
Transfer of differentiated dividends: No. 1. Session and date of the general meeting of shareholders passing the distribution plan
The profit distribution plan was reviewed and approved by the 2021 annual general meeting of shareholders on April 15, 2022.
2、 Distribution scheme 1 Distribution year: 2021 Assigned to:
As of the afternoon of the equity registration date, after the closing of Shanghai Stock Exchange, all shareholders of the company registered with China Securities Depository and Clearing Co., Ltd. Shanghai Branch (hereinafter referred to as “China Securities Depository and clearing Shanghai Branch”). 3. Distribution plan:
This profit distribution is based on 1167842884 shares of the company’s total share capital before the implementation of the scheme, with a cash dividend of 1 yuan per share (including tax), totaling 1167842884 yuan. 3、 Relevant date
Share class equity registration date last trading day ex right (interest) date cash dividend payment date
A shares 2022 / 5 / 102022 / 5 / 112022 / 5 / 11 IV. distribution implementation measures 1 Implementation measures
The dividends of all types of shares of the company (including tradable shares with unlimited sales conditions and tradable shares with limited sales conditions) are entrusted to China Clearing Shanghai branch through its capital clearing system to the shareholders registered after the closing of the Shanghai Stock Exchange on the equity registration date and who have handled the designated transactions with the members of the Shanghai Stock Exchange. Investors who have handled designated transactions can receive cash dividends at their designated securities business department on the dividend payment day. Shareholders’ dividends who have not handled designated transactions are temporarily kept by China Clearing Shanghai branch and distributed after handling designated transactions. 2. Self distribution object
(1) The cash dividends of the company’s A-Shares held by the controlling shareholder Jiangsu Sopo Chemical Co.Ltd(600746) (Group) Co., Ltd. (except for its special account for pledge of non-public exchangeable corporate bonds) shall be directly distributed by the company;
(2) The cash dividend of A-Shares held by Zhenjiang state owned investment holding group Co., Ltd. shall be directly distributed by the company. 3. Tax deduction description
(1) For natural person shareholders and securities investment funds holding tradable shares of the company with unlimited sales conditions, According to the notice of the Ministry of finance, the State Administration of Taxation and the CSRC on issues related to the differentiated individual income tax policy for dividends and bonuses of listed companies (CS [2015] No. 101) and the notice of the Ministry of finance, the State Administration of Taxation and the CSRC on issues related to the implementation of the differentiated individual income tax policy for dividends and bonuses of listed companies (CS [2012] No. 85), If an individual (including a securities investment fund) obtains the shares of a listed company from the public offering and transfer market, and the holding period (the holding time from the date of obtaining the shares of a listed company from the public offering and transfer market to the day before the date of transfer and delivery of the shares) exceeds one year, his dividend income is temporarily exempted from personal income tax, and the actual cash dividend per share is 1 yuan; If the shareholding period is less than 1 year (including 1 year), the dividend distribution company will not withhold individual income tax temporarily, and the actual cash dividend per share is 1 yuan. When it transfers its shares, CSDCC Shanghai Branch will calculate the tax payable according to its shareholding period, and the securities company and other share custody institutions will deduct it from its capital account and transfer it to CSDCC Shanghai Branch, China Clearing Shanghai branch shall transfer the tax to the company within 5 working days of the next month, and the company shall report and pay the tax to the competent tax authority within the legal declaration period of the month in which the tax is received.
If the dividend is actually paid within one month, the actual tax period shall be one month; If the shareholding period is more than 1 month to 1 year (including 1 year), it shall be included in the taxable income at 50% temporarily, and the individual income tax shall be calculated and levied at the tax rate of 20%, and the actual tax burden is 10%; If the holding period exceeds one year, the dividend income shall be exempted from individual income tax temporarily.
(2) For natural person shareholders and securities investment funds holding tradable shares with limited sales conditions of the company, according to the relevant provisions of the notice of the Ministry of finance, the State Administration of Taxation and the CSRC on issues related to the implementation of differentiated individual income tax policies for dividends and bonuses of listed companies (CS [2012] No. 85), the dividends and bonuses obtained after the lifting of the ban shall be calculated and taxed in accordance with the provisions of item (1) above, and the holding time shall be calculated from the date of lifting the ban; The dividends obtained before the lifting of the ban are temporarily reduced by 50% and included in the taxable income. The individual income tax is calculated and levied at the tax rate of 20%, that is, the individual income tax is withheld and paid at the tax rate of 10%. After tax, the actual cash dividend per share is 0.9 yuan.
(3) For qualified foreign institutional investors (QFII) holding the company’s shares, in accordance with the relevant provisions of the notice of the State Administration of Taxation on issues related to the withholding and payment of enterprise income tax by Chinese resident enterprises on dividends, bonuses and interests paid to QFII (Guo Shui Han [2009] No. 47), the company will withhold and pay 10% of the enterprise income tax on the dividends and bonuses distributed by QFII, After tax, the actual cash dividend per share is RMB 0.9. If the relevant shareholders believe that they need to enjoy tax treaty (arrangement) treatment or other preferential tax policies to obtain dividends and bonus income, they can apply to the competent tax authority on their own in accordance with the regulations. (4) For the shareholders of the stock exchange of Hong Kong Limited (including enterprises and individuals) holding the company’s shares through the “Shanghai Stock connect”, the dividend The dividend will be distributed in RMB by the company through China Clearing Shanghai branch according to the account of the nominal holder of shares (Hong Kong Central Clearing Co., Ltd.), and the income tax will be withheld and paid at the tax rate of 10%. The actual cash dividend per share is RMB 0.9 per share after tax. If the relevant shareholders think that their dividend income needs to enjoy any tax treaty (arrangement) treatment or other preferential tax policies, they can handle it by themselves in accordance with the relevant provisions.
(5) For other institutional investors and corporate shareholders holding shares of the company, the company will not withhold and pay the income tax on cash dividends. The income tax on dividends and bonuses shall be determined by the taxpayer according to the provisions of the tax law. The actual distribution of cash dividends is RMB 1 per share before tax. 5、 If you have any questions about this equity distribution, please call the following contact information: contact Department: Securities Affairs Office of the company Tel: 051188995001. This announcement is hereby made.
Jiangsu Sopo Chemical Co.Ltd(600746) board of directors may 5, 2022
