002238SZSE

Tianwei Vision Announcement on the Adjustment of Value-Added Tax Scope for Telecommunication Services and the Receipt of VAT Credit Refund by Wholly-Owned Subsidiary

✨ AI Summary

This announcement details the adjustment of the VAT scope for telecommunication services, shifting from "Value-Added Telecommunication Services" to "Basic Telecommunication Services" with a rate change from 6% to 9%, effective January 1, 2026. This change is expected to reduce the company's net profit by approximately 6.37 million RMB in 2026. Additionally, a wholly-owned subsidiary received a VAT credit refund of 30,954,324.43 RMB, positively impacting cash flow.

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Stock Code: 002238 Stock Abbreviation: Tianwei Vision Announcement No.: 2026-009

Shenzhen Tianwei Vision Co., Ltd. Announcement on the Adjustment of Value-Added Tax Scope for Telecommunication Services and the Receipt of VAT Credit Refund by Wholly-Owned Subsidiary

The Company and all members of the Board of Directors guarantee that the information disclosed is true, accurate, and complete, and contains no false records, misleading statements, or major omissions.

I. Adjustment of the Scope of Value-Added Tax Items for Telecommunication Services

Recently, the Ministry of Finance and the State Administration of Taxation of the People's Republic of China issued the "Announcement on Certain Matters Regarding the Scope of Value-Added Tax Levying" (Announcement No. 9 of the Ministry of Finance and the State Administration of Taxation in 2026). It stipulates that from January 1, 2026, the tax item applicable to business activities of providing mobile data services, SMS and MMS services, and broadband internet access services within the territory of the People's Republic of China using fixed networks, mobile networks, satellites, and the internet will be adjusted from "Value-Added Telecommunication Services" to "Basic Telecommunication Services," and the corresponding VAT rate will be adjusted from 6% to 9%. After communication with the relevant tax authorities, this adjustment to the scope of VAT items applies to the broadband business of Shenzhen Tianwei Vision Co., Ltd. (hereinafter referred to as the "Company") and its subsidiaries.

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