青山纸业发布2025年度权益分派实施公告
2026年5月19日，福建省青山纸业股份有限公司（证券代码：600103，证券简称：青山纸业）正式发布了2025年年度权益分派实施公告。此次分红方案经2026年5月8日召开的2025年年度股东大会审议通过，涉及所有在股权登记日登记在册的A股股东。
一、分红方案概述
- 每股分红：每股现金红利0.0086元（含税）。
- 分红总额：以公司总股本2,240,826,747股为基数，合计派发现金红利19,271,110.02元。
- 股权登记日：2026年5月22日
- 除权（息）日及红利发放日：2026年5月25日
- 差异化分红送转：否
二、分红实施办法及税收说明
本次现金红利将通过中国证券登记结算有限责任公司上海分公司资金清算系统发放，已办理指定交易的股东可在其指定证券营业部领取红利，未办理指定交易的红利暂由结算公司保管。
税收说明：
- 自然人股东及证券投资基金：
- 持股超过1年：股息红利所得暂免征收个人所得税，每股实际派发0.0086元。
- 持股1年及以下：公司暂不代扣代缴，转让股票时根据持股期限计算税负，1个月以内20%税率，1个月以上至1年10%税率。
- 有限售条件流通股个人股东：解禁前红利暂减按50%计入应纳税所得额，适用20%税率，公司按10%代扣代缴，扣税后每股实际派发0.00774元。
- QFII股东：公司按10%代扣代缴企业所得税，扣税后每股实际派发0.00774元。如享受税收协定待遇，可自行申请退税。
- “沪股通”持股的香港市场投资者：公司按10%代扣代缴，扣税后每股实际派发0.00774元。税率低于10%可申请税收协定待遇。
- 其他投资者：现金红利所得税自行缴纳，每股实际派发0.0086元。
三、对投资者的影响与关注要点
- 本次分红方案总体现金分红金额较小，按最新总股本测算每股红利仅为0.0086元，分红收益率较低。
- 公司没有实施差异化分红或送转股本，显示公司当前现金流状况较为保守。
- 不同持股人需关注自身税负情况，特别是持股期限与所得税率密切相关，影响实际到手分红。
- 公告明确红利发放日及操作细则，建议股东提前办理指定交易手续确保红利及时到账。
- 对于QFII、沪股通投资者及境外税务居民，需按相关规定自行申报享受税收协定待遇。
- 现金分红方案的规模及政策变化，可能对公司短期内资本市场形象及股价产生有限影响。若未来分红政策或公司业绩出现明显变动，或将成为投资者关注的价格敏感点。
四、咨询与联系方式
股东如有疑问，可联系公司董事会秘书处，电话：0591-83367773。
免责声明
本文内容仅供参考，不构成任何投资建议。投资者应结合自身实际情况，独立判断投资风险。公司公告信息如有变动，请以公司最新公告为准。
Fujian Qingshan Paper Announces 2025 Annual Dividend Implementation Details
On May 19, 2026, Fujian Qingshan Paper Co., Ltd. (Stock Code: 600103, Stock Abbreviation: Qingshan Paper) officially released the implementation details of its 2025 annual dividend distribution. The scheme was approved at the company’s 2025 annual general meeting held on May 8, 2026, and covers all A-share shareholders registered by the record date.
1. Dividend Scheme Overview
- Dividend per Share: RMB 0.0086 (tax inclusive) in cash per share.
- Total Distribution: Based on the total share capital of 2,240,826,747 shares, total cash dividend amounts to RMB 19,271,110.02.
- Record Date: May 22, 2026
- Ex-dividend/Dividend Payment Date: May 25, 2026
- No differentiated dividend or bonus share conversion.
2. Distribution Method and Taxation
The cash dividend will be distributed via the China Securities Depository and Clearing Corporation (Shanghai branch) system. Registered shareholders who have completed designated trading can receive the dividend at their designated securities branch. For those who have not, the dividend will be held in custody until trading designation is completed.
Taxation Details:
- Individual shareholders and securities investment funds (unrestricted shares):
- Held over 1 year: dividend income temporarily exempt from personal income tax, RMB 0.0086 per share after tax.
- Held 1 year or less: tax not withheld at source, taxed upon share transfer. Within 1 month: 20% rate; over 1 month up to 1 year: 10% rate.
- Individuals holding restricted shares: Dividends before lock-up expiration: taxed at 10% withholding, RMB 0.00774 per share after tax.
- QFII shareholders: 10% withholding tax, RMB 0.00774 per share after tax. Eligible for treaty benefits through post-distribution application.
- Hong Kong investors via Stock Connect: 10% withholding, RMB 0.00774 per share after tax. Treaty benefits may be applied for.
- Other investors: Responsible for self-declaring taxes; RMB 0.0086 per share actually distributed.
3. Investor Considerations and Potential Price Sensitivity
- The per-share dividend is relatively low, suggesting a conservative cash flow management strategy.
- No share bonus or conversion, indicating stable but non-aggressive capital policy.
- Investors should pay close attention to their own tax situation, especially regarding holding period and applicable tax rates, as this directly impacts actual cash received.
- The announcement provides clear dates and instructions; shareholders are advised to complete necessary account designation procedures to ensure timely receipt.
- QFII, Stock Connect and overseas tax residents must process any applicable tax treaty claims independently.
- The scale of this dividend is unlikely to move the share price significantly unless there are future material changes in dividend policy or earnings. Investors should monitor for changes that could affect valuation.
4. Enquiries
Shareholders with questions may contact the company’s Board Secretary Office at 0591-83367773.
Disclaimer
This article is for informational purposes only and does not constitute investment advice. Investors should make independent decisions based on their own circumstances. For the latest information, please refer to the company’s official announcements.
