中国北方稀土（集团）高科技股份有限公司2025年度权益分派实施公告详细解读
公告摘要与关键内容
- 证券代码：600111
- 证券简称：北方稀土
- 公告编号：2026-027
- 分红方案已于2026年5月12日年度股东大会审议通过。
- 每股派发现金红利0.13元（含税），以总股本3,615,065,842股为基数，共计派发现金红利469,958,559.46元（含税）。
- 股权登记日为2026年6月10日，除权（息）日与现金红利发放日均为2026年6月11日。
- 不涉及差异化分红送转。
实施细节与分配对象
- 分派对象：截至股权登记日收市后，在中国证券登记结算有限责任公司上海分公司登记在册的全体股东。
- 红利发放方式：多数股东红利由中国结算上海分公司通过资金清算系统发放，已办理指定交易的投资者可在指定证券营业部领取红利，未办理指定交易的则由中国结算上海分公司暂时保管。
- 嘉鑫有限公司作为公司股东，其红利由公司自行发放。
税务处理说明
- 个人股东与证券投资基金：
- 暂不扣缴个人所得税，实际每股派发0.13元。
- 转让股票时根据持股期限由中国结算上海分公司计算并代扣代缴税款，税负如下：
- 持股期限≤1个月：全额计入应纳税所得额，税负20%。
- 持股期限>1个月≤1年：50%计入应纳税所得额，税负10%。
- 持股期限>1年：股息红利所得暂免征收个人所得税。
- QFII股东： 公司按10%税率代扣代缴企业所得税，税后每股派发现金红利0.117元。如需享受税收协定待遇可自行申请。
- 香港联交所投资者（沪股通）： 按10%税率代扣所得税，税后每股派发现金红利0.117元。
- 其他机构投资者和法人股东： 公司不代扣代缴所得税，需自行缴纳，每股实际派发现金红利0.13元（含税）。
重要投资者信息及影响
- 现金分红比例较为稳定，显示公司盈利能力与对股东回报的重视，有利于提升市场信心。
- 分红方案正式实施和发放日期明确，对于短期投资者、长期持有者均有不同税务影响，建议根据持股期限合理规划。
- 税务处理和分红方式对不同类别股东影响不同，QFII及沪股通投资者实际分红金额低于个人和法人股东。
- 股权登记日、除权日和发放日均为重要节点，短线交易者需关注相关时间以避免产生不必要税负。
- 公司公布的现金分红总额接近4.7亿元，表明公司资金状况良好，对股价可能构成正面影响。
咨询方式
- 公司证券部电话：0472-2207799，0472-2207788
- 公司地址：内蒙古自治区包头稀土高新技术产业开发区黄河大街83号
- 邮箱：[email protected]
免责声明
本文章仅供投资者参考，不构成投资建议。请投资者根据自身情况和最新公告内容审慎决策。分红方案及税务处理政策如有变更，以公司最终公告及相关法规为准。
Detailed Analysis of China Northern Rare Earth (Group) High-Tech Co., Ltd. 2025 Dividend Distribution Implementation Announcement
Summary and Key Points
- Stock Code: 600111
- Stock Name: Northern Rare Earth
- Announcement No.: 2026-027
- The dividend plan was approved at the 2025 annual shareholders’ meeting held on May 12, 2026.
- A cash dividend of RMB 0.13 per share (pre-tax) will be distributed, based on the total share capital of 3,615,065,842 shares, totaling RMB 469,958,559.46 (pre-tax).
- Record date: June 10, 2026; Ex-dividend and payment date: June 11, 2026.
- No differentiated bonus or transfer involved.
Implementation Details and Distribution Targets
- Distribution targets: All shareholders registered with China Securities Depository and Clearing Corporation Shanghai Branch after the record date.
- Dividend payment method: Most shareholders’ dividends will be paid via the clearing system of China Securities Depository and Clearing Corporation Shanghai Branch. Investors who have completed designated trading may collect their dividends at their designated securities office. Those who haven’t will have their dividends temporarily held by the clearing company.
- Dividends for Jiaxin Co., Ltd., a company shareholder, will be paid directly by the company.
Tax Treatment
- Individual shareholders and securities investment funds:
- No individual income tax will be withheld for the dividend; actual payout is RMB 0.13 per share.
- Upon share transfer, actual tax is determined by holding period:
- Holding period ≤1 month: Full dividend taxed at 20%.
- Holding period >1 month ≤1 year: 50% of dividend taxed at 10%.
- Holding period >1 year: Dividend temporarily exempt from individual income tax.
- QFII shareholders: Company withholds corporate income tax at 10%, net payout RMB 0.117 per share. For tax treaty benefits, shareholders may apply to tax authorities.
- Hong Kong Stock Exchange investors (Shanghai-Hong Kong Stock Connect): Withholding tax at 10%, net payout RMB 0.117 per share.
- Other institutional investors and corporate shareholders: No withholding; shareholders pay taxes themselves, actual payout RMB 0.13 per share (pre-tax).
Important Investor Information and Impact
- The cash dividend ratio is stable, demonstrating the company’s profitability and commitment to shareholder returns, which is likely to boost market confidence.
- Dividend implementation and payment dates are clear. Short-term and long-term investors face different tax treatments, so planning based on holding period is advised.
- Tax treatment and dividend payout differ for QFII and Stock Connect investors, with actual dividends lower than those for individual and corporate shareholders.
- Record date, ex-dividend date, and payment date are crucial for investors, especially those trading actively, to avoid unnecessary tax costs.
- The total cash dividend payout is nearly RMB 470 million, indicating good company cash flow, which could positively affect share price.
Contact Information
- Company securities department: 0472-2207799, 0472-2207788
- Address: 83 Huanghe Avenue, Baotou Rare Earth High-Tech Industrial Development Zone, Inner Mongolia
- Email: [email protected]
Disclaimer
This article is for investor reference only and does not constitute investment advice. Please make decisions based on your own situation and the latest official announcements. Dividend and tax policies are subject to change; refer to the company’s final notice and relevant laws.
