Jianfeng Group Pro 2015-011 (Jianfeng Group Corporate Debt Interest Payment Announcement)
Release time:
2020-08-05
股票简称:尖峰集团 股票代码:600668 公告编号:临2015-011
债券简称:13尖峰01 债券代码:122227
债券简称:13尖峰02 债券代码:122344
浙江尖峰集团股份有限公司
2013年公司债券(第一期)付息公告
本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
重要内容提示:
l债权登记日:2015年6月4日
l债券付息日:2015年6月5日
浙江尖峰集团股份有限公司(以下简称“发行人”)于2013年6月5日发行的浙江尖峰集团股份有限公司2013年公司债券(第一期)(以下简称“本期债券”)将于2015年6月5日开始支付自2014年6月5日至2015年6月4日期间的利息。为保证本次付息工作的顺利进行,方便投资者及时领取利息,现将有关事宜公告如下:
一、本期债券概览
1、债券名称:浙江尖峰集团股份有限公司2013年公司债券(第一期)
2、债券简称及代码:13尖峰01,代码122227
3、发行人:浙江尖峰集团股份有限公司
4、发行总额和期限:人民币3亿元,5年期(附第3年末发行人上调票面利率选择权和投资者回售选择权)。
5、债券发行批准机关及文号:中国证券监督管理委员会证监许可[2013]595号文件批准发行。
6、债券形式:实名制记账式
7、债券利率:本期债券票面利率为4.90%,采用单利按年计息,不计复利。每年付息一次,到期一次还本,最后一期利息随本金的兑付一起支付。
8、计息期限:本期债券计息期限自2013年6月5日至2018年6月4日止;若投资者行使回售选择权,则回售部分债券的计息期限自2013年6月5日至2016年6月4日止。
9、付息日:本期债券付息日为2014年至2018年每年的6月5日;若投资者行使回售选择权,则回售部分债券的付息日为2014年至2016年每年的6月5日(上述付息日如遇法定节假日,则顺延至下一个工作日;每次付息款项不另计利息)。
10、兑付日:本期债券兑付日为2018年6月5日;若投资者行使回售选择权,则回售部分债券的兑付日为2016年6月5日(上述兑付日如遇法定节假日,则顺延至下一个工作日,每次兑付款项不另计利息)。
11、信用级别:经联合信用评级有限公司综合评定,本期公司债券信用等级为AA+,发行人主体信用等级为AA。
12、上市时间和地点:本期债券于2013年7月2日在上海证券交易所上市交易。
二、本次付息方案
按照《浙江尖峰集团股份有限公司2013年公司债券(第一期)债券票面利率公告》,本期债券票面利率为4.90%。每手“13尖峰01”面值1,000元派发利息为49.00元(含税)。扣税后个人投资者、证券投资基金个人投资者实际每手派发利息为39.20元;扣税后境外机构投资者、人民币境外机构投资者(以下简称“QFII、RQFII”)等非居民企业(其含义同《中华人民共和国企业所得税法》)债券持有人实际每手派发利息为人民币44.10元。
三、本次付息债券登记日及兑息日
1、债权登记日:2015年6月4日
2、债券付息日:2015年6月5日
四、本次付息对象
本次付息对象为截止2015年6月4日上海证券交易所收市后,中证登上海分公司登记在册的全体“13尖峰01”持有人。2015年6月4日买入本期债券的投资者,享有本次派发的利息;2015 年6月4日卖出本期债券的投资者,不享有本次派发的利息。
五、本次付息方法
1、本公司已与中证登上海分公司签订委托代理债券兑付、兑息协议,委托中证登上海分公司进行债券兑付、兑息。如本公司未按时足额将债券兑付、兑息资金划入中证登上海分公司指定的银行账户,则中证登上海分公司将根据协议终止委托代理债券兑付、兑息服务,后续兑付、兑息工作由本公司自行负责办理,相关实施事宜以本公司的相关公告为准。公司将在本年度兑息日2个交易日前将本年度债券的利息足额划付至中证登上海分公司指定的银行账户。
2、中证登上海分公司在收到款项后,通过资金结算系统将债券利息划付给相应的兑付机构(证券公司或中证登上海分公司认可的其他机构),投资者于兑付机构领取债券利息。
六、关于征收公司债券利息所得税的说明
1、根据《中华人民共和国个人所得公司税法》以及其他相关税收法规和文件的规定,本期债券个人投资者(包括证券投资基金个人投资者)应缴纳公司债券个人利息收入所得税。征税税率为利息额的20%,每手“13尖峰01”面值1,000元实际派发利息为39.20元(税后)。本期债券利息个人所得税将统一由各兑付机构负责代扣代缴并直接向各兑付机构所在地的税务部门缴付。如各付息网点未履行上述债券利息个人所得税的代扣代缴义务,由此产生的法律责任由各付息网点自行承担。
本期债券利息个人所得税的征缴说明如下:
(1)纳税人:本期债券的个人投资者;
(2)征税对象:本期债券的利息所得;
(3)征税税率:按利息额的20%征收;
(4)征税环节:个人投资者在付息网点领取利息时由付息网点一次性扣除;
(5)代扣代缴义务人:负责本期债券付息工作的各付息网点。
2、根据《中华人民共和国企业所得税法》以及其他相关税收法规和文件的规定,对于持有本期债券的居民企业,其债券利息所得税自行缴纳。每手“13尖峰01”面值1,000元实际派发利息为49.00元(含税)。
3、对于持有“13尖峰01”的合格境外机构投资者等非居民企业(其含义同《中华人民共和国企业所得税法》),根据2008年1月1日起施行的《中华人民共和国企业所得税法》及其实施条例、2009年1月1日起施行的《非居民企业所得税源泉扣缴管理暂行办法》(国税发[2009]3号)以及2009年1月23日发布的《关于中国居民企业向QFII支付股息、红利、利息代扣代缴企业所得税有关问题的通知》(国税函[2009]47号)等规定,非居民企业取得的发行人本期债券利息应当缴纳10%的企业所得税,中国证券登记结算有限责任公司上海分公司将按10%的税率代扣相关非居民企业上述企业所得税,在向非居民企业派发债券税后利息,将税款返还债券发行人,然后由债券发行人向当地税务部门缴纳。
七、本期债券付息的相关机构
1、发行人:浙江尖峰集团股份有限公司
地址:浙江省金华市婺江东路88号
法定代表人:蒋晓萌
联系人:朱坚卫、周恒斌
联系电话:
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