INFORMATION AND DOCUMENTATION REQUIRED
资料求清单
Comments
注明
The list below is the information necessary for the due diligence work The objective of the list is to make sure that our team can smoothly start its due diligence work according to the date noted on engagement It is possible that the list doesn’t cover all the information we needed in our work So we would ask for other information not included in the list
清单列明贵公司进行财务评阅需资料清单目确保足够资料评阅组够业务约定书约定开始工作日期利开展工作
The following list maybe not includes all documents and information we needed so additional information will be required to provide during our financial due diligence
清单列资料未全面概括需资料评阅程中会提出获取附件中未列出资料
1 Related legal materials
关法定资料
11 Organization chart (including investors investors’ holding company subsidiaries and etc) and list the legal name of these companies
公司组织结构图(包括该公司投资者投资者母公司公司子
公司等)列出该公司法定名称
12 Organization chart of the management and organization structure
公司理层组织结构图组织机构情况
13 Business license issued by SAIC
国家工商理局发出营业执
14 Joint venture agreement and contract articles of association import and export license and other related documents (if any)
公司合章程进出口许证(营性许证)相关文件（）
15 Minutes of Board and Shareholders’ meetings
股东会议董事局会议会议记录
16 Foreign exchange registration certificate (if any)
外汇登记证（）
17 Insurance contracts (Fixed assets Employees and others)
保险合(固定资产劳工)
2 HR related information
事相关资料
21 Staff compensation and benefits and compensation available to employees
贵公司员工薪酬福利制度
22 Headcount of each functional department and workshop
车间职部门2006年度均数
23 Social securities commitment (whether in written or oral ) if any
请提供社会保险相关承诺（书面口头形式）
3 General operation
业务概况
31 General description and business plan of the Company
概述贵公司般业务性质商业计划
32 Details of its main equipment including the date of acquisition date of putting into use and any possible improvement project
贵公司营场设施设备详情购买投入年份改良计划
33 The flowchart of the Company’s business
贵公司营运流程图
34 The detailed information of the development of the Company
贵公司发展详细资料
35 Appraisals and due diligence reports prepared by other external parties if any
贵公司外部机构出具评估报告职调查报告请提供
4 Important contract
重合约
Please provide the copies of important contract For examples
请提供重合约副例：
41 Main suppliers contracts
供应商合约
42 Main sales contracts
销售合
43 Loan agreement
款合
44 Seniors management’s contracts
高级理员雇佣合
45 Construction contracts
工程合约
46 Assurance agreements
担保合约
47 Loan contracts which are valid for the period under review
审阅期间尚未清偿贷款合约
48 Assets pledge agreements
资产抵押合约
49 Other important contracts
重影响合
5 General financial materials
般财务资料
51 Accounting policy (for most major items on the financial statement)
贵公司会计政策 (财务报表项目)
52 Detailed summary of your accounting and management reporting systems
贵公司会计报表系统详细说明
53 Audit report and management letter from statutory auditors
法定审计师提供审计报告理建议书
54 Provide balance sheets as at YTD February and March 2006
提供截2006年日期(2月底3月底)资产负债表
55 Provide account ledger for the above mentioned period
提供截2006年日期(2月底3月底)科目余额表
56 Provide the trial balance as of YTD February and March 2006
提供截2006年日期(2月底3月底)试算衡表
57 Provide the details of risk management
提供公司关风险理详情
6 Land buildings and equipment
土房屋设备
61 List of the land use right owned by the Company please describe the location area of the land the ownership of the land and the ownership of any buildings factories and other equipment on the land
关拥土权请列出该位置面积拥该土权公司名称该土工厂设施业权
62 The nature of the lands the Company is using and the method the Company got this using right
拥土性质(土权)取该拥权方法
63 The nature of the lands the Company is using and the method the Company got this using right
土证土批文免价批文副
64 Land use contracts
土合
65 Land transfer contracts
土转合
66 Land lease contracts
土租赁合
67 Property ownership certificates
房屋房产证
68 Assets appraisal report
贵公司资产评估报告
69 Assets appraisal report
租赁协议副
7 Balance sheet items
资产负债表
Please provide the information for the year ended YTD Feb and Mar 2006
请提供公司截止2006年新日期(2月底3月底)资产负债表关资料容
Fixed assets
固定资产
71 Detailed list of fixed assets as at YTD Feb and Mar 2006
截止2006年新日期(2月底3月底)固定资产明细表
72 Detailed list of fixed assets movement in different accounting period listed above disposal details since the establishement and plans of sale lease sublease or other dispositions of existing properties
列出固定资产於会计年度增购变卖报废明细表（成立日起）目前准备购买租赁处置现固定资产计划
73 Whether there is any pledge of fixed assets to other parties and any supporting documents
说明固定资产否作抵押提供关文件
74 The existence of any major idle fixed assets
固定资产闲置情况
75 Describe any important accounting policy (depreciation appraisal capitalization and other)
说明会计政策(折旧评估资化会计政策)
76 Describe any capitalized expenses and the accounting policy
说明资化费会计政策相关资化费情况
77 Describe any fixed assets revaluationindicate increase to the fixed assets book and the basis for such increase
说明固定资产评估增值情况增值
78 Describe any lease agreements and terms of assets leased to or by the Target Company
说明固定资产租入租出情况相应条款
Construction in progress (if applicable)
建工程(适)
79 Detailed list of Construction in progress
建工程明细表
710 Important construction contracts and decoration contracts
重工程合装修合
711 The budget of construction projects and related working capital arrangement and forecast
项工程预算资金安排预测
712 The details of capitalized expenses
资化费详情
Accounts receivable
应收帐款
713 List of accounts receivable (including related companies balances)
列出应收帐款清单(包括关联公司)
714 An ageing analysis of accounts receivable as at YTD Feb and Mar 2006 (0~30days 31~90days 91~180days 181~365days above 1 year)
应收帐款帐龄分析(0~30天31~90天91~180天181天~365天1年) 截止2006年新日期(2月底3月底)
715 Basis of bad and doubtful debts provision
坏帐准备计提原
716 List of sold or pledged trade debts
请提供已出售抵押应收款项清单
Cash and equivalents
现金现金等价物
717 Reconciliation of latest cash balances with bank accounts
期银行帐单银行余额调节表
Other assets
资产
718 List of other assets and their nature (if applicable its ageing analysis)
列出资产明细注明业务性质(作帐龄分析)
Intangible assets other deferred assets and goodwill
形资产递延资产商誉
719 Breakdown of the above items
列出形资产递延资产商誉清单相关摊销政策
720 Basis of amortization
指出摊销基础
Equity
者权益
721 Breakdown of equity and the movement during the review period
者权益明细复核期间增减变动情况
Shortterm loan
短期款
722 Breakdown of outstanding shortterm loans as at latest balance sheet date and relevant loan agreement guarantee agreement and pledge agreement
截资产负债表日未偿短期款明细相关款合担保合抵押合等
Accounts payable
应付帐款
723 Suppliers balances at the latest balance sheet date with the aging analysis
供货商名列出应付帐款清单请提供相应账龄分析
724 Purchase turnover with major suppliers for YTD Feb and Mar 2006
2006年日期(2月底3月底)供货商采购周转期
Accruals and other payable
预提费应付款
725 Details of amount and nature
列出明细业务性质
726 Basis of calculation of accrual and movement of the accruals account
列出预提费变动表计算
Payroll and welfare payable
应付工资福利费
727 Detailed list of welfare payables and related accrual basis
应付福利费明细计提基准
Other liabilities
负债
728 Breakdown of the payables due to the related parties as at YTD Feb and Mar 2006
2006年日期(2月底3月底)应付关联方款项明细
729 Details of amount and nature of other liabilities
列出负债明细业务性质
Contingent liabilities
负债
730 Detailed list of the guarantee given to other companies
详列单位作担保
731 Information of all the litigation the Company involved but not settled
关公司关尚未解决法律诉讼资料
732 List of unsettled conditional bill of exchanges
详列条件承兑汇票
733 List of unsettled conditional liabilities
详列负债
Lease commitment and capital commitment
租约资承担
734 Detailed list of all the capital commitments which contracted but not paid and copies of all the related documents
详列提供已达成合约资性支出提供关文件副
735 Detailed list of any approved but not contracted capital expenditure
已审批未达成合约资性支出
736 Detailed lease commitment and related contracts
详列租约承担提供关合约
8 Income statement items
损益表
Please provide the information for the period ended February 28 2006 and March 31 2006
提供公司截止2006年新日期(2月3月)列资料
81 Detailed analysis for the sales of products by category if available
产品类编制收入明细分析请提供相应销售量（话）
82 Details of sales and purchase to and from holding company affiliate companies and other related parties (including description nature and volumeamount of the transaction)
母公司附属公司联营公司关联士销售收入采购金额明细(包括名称交易性质金额)
83 Details of other transactions with holding company affiliate companies and other related parties (including description nature and volumeamount of the transaction)
母公司附属公司联营公司关联士交易(财务非财务)资料包括交易性质金额
84 Detailed analysis of cost of sales (on the basis of products by category)
成明细分析(产品类分析)
85 Detailed analysis of general and administration expenses selling expenses financial expenses nonoperating incomeexpenses and other income
理费销售费财务费营业外收支业务利润明细分析
86 List of potential nonrecurring revenues
请详列会持续产生收入明细
9 Financial modeling
财务模型
91 Any information in relation to the financial models including financial models prepared by management major assumptions etc
关财务模型资料包括理层准备财务模型假设等
税务职调查需资料清单
Please provide the following information for YTD Feb and Mar 2006
请提供贵公司2006年新期(2月3月)列关税务资料
l Detailed breakdown of the tax accounts
税务帐目明细帐
l Tax payable account
应交税金明细帐
l Tax payment history (eg tax expense cost account)
已交税金明细帐
l Tax Registration Certificates ( issued by both the state tax bureau and local tax bureau)
税务登记证 (国家税务局方税务局发)
l Annual Tax Review Report issued by the tax authoritiesincharge (if any)
税务机关年度税务审查报告 ()
*请确定应纳税金明细帐期末余额已缴税金明细帐总额年度财务报表应付税额(资产负债表)已付税额 (利润表) 相符
Documentation required for review on specific taxes
评审项税项需资料
(1) Foreign Enterprise Income Tax ( FEIT )
外商投资企业税
l Copies of filed annual FEIT tax returns and copies of FEIT payment certificates for all taxes paid
年度外商投资企业税汇算清缴申报表完税证
l In case where the taxable income loss is different from the accounting profit loss please provide a statement of tax adjustments for the year with the review period stating the amount the reason and the basis of calculation for each of the tax adjustment items
果年度应纳税(税务亏损)异会计利润(会计亏损)请提供税务调整明细表关税务调整项目原金额等逐说明
l Formal written confirmation on the applicable tax incentives issued by the relevant tax bureaux
税务局发出关税务减免优惠正式批文
l Copies of zerotax return filed if no profit made for the year(s) or during the year when the entity is entitled to tax exemption treatment
该公司於某()年度没利润享免税优惠已呈交零税负
l Statement of tax losses carried forward from previous 5 years
企业年度亏损弥补情况表
(2) Tax withholding obligations (FEIT withheld on payments such as royalties interest rental service income etcmade to nonresidents)
预提税(支付非居民特许权费利息租金服务收入等费时预扣税款)（适）
l Details of payments to nonresidents (including types of payments and amount) or accrued payable
非中国居民付款项应付款项明细 ( 包括应付款类数额 )（）
l Returns field and tax payment certificates for withheld taxes
预提税申报表计完税证（）
(3) Valueadded Tax (VAT)
增值税
l Monthly VAT returns filed and tax payment certificates
增值税月申报表完税样
l VAT detailed account for the year
年度增值税明细帐
l Approvals issued by the tax authority and relevant information on VAT preferential treatment
税务机关颁发增值税税收优惠批复相关文件
l Amount of input VAT attributable to purchased goods used for employee welfare personal consumption nontaxable projects (eg commission processing for foreign principal) or taxexempt projects (if any)
外购货物集体福利消费非应税项目 (承接外商料加工业务) 免税项目进项税额 ()
l Amount of output VAT for selfmanufactured subcontract processed or purchased goods used for gifts capital contribution of distribution to shareholders if any
产委托加工购买货物偿赠送作投资分配股东销项税额 ()
l In respect of export sales if any：
出口销售：
l Export VAT rebate rate(s) for export product(s)
出口货物退税额
l Total amount of input VAT for the period input VAT attributable to goods sold within China and input VAT attributable to export goods
进项增值税总额生产销货品进项税生产出口货品进项税
l Amount of taxexempt imported raw materials used for the production of export goods for the year period
期生产出口货品免税进口原料
l Samples approved application of export VAT refund
批准出口退税申请
(4) Individual Income Tax (IIT)
收入税
l Number of expatriate employees and local staff
外籍雇员国员工数
l Sample IIT returns filed and tax payment certificate
税申报表完税证样
(5) Other taxes (eg Real Estate Tax Land Use Tax Deed Tax etc)
税项(例房产税土税契税等)
l Historical cost of properties owned
拥房产历史成
l Cost expenses and sales price of properties sold
转房产成费售价
l Tax returns filed and tax payment certificates
关申报表完税证
l Written confirmation from the PRC tax authorities regarding tax exemption if applicable
中国税务局发出免税证明()
(6) Documentation for related parties’ transactions
关联企业业务文件
l Reporting or description of related parties’ transactions
关联企业业务情况说明申报
l Agreements with associated entities including but not limited to management agreements supply agreements procurement agreements etc
关联企业订立协议包括限理服务合供应合采购合等
l Any challenges raised by the PRC tax authorities on the related parties’ transactions such as transfer pricing issue etc
中国税务机关关联机构间交易提出质询转定价问题等
l Transfer pricing policy and methodology for payments between related partiescompanies
关联企业间转定价确定方法政策
(7) Other information
资料
l In respect of various PRC taxes indicate the years during the review period that have not been auditedagreed with the relevant PRC tax authorities
评审期间年度种税务申报未关中国税务机关确认作说明
l Any disagreementschallenges raised or tax audit conducted by the tax authorities during the review period and any settlementpenalties incurred as a result
年度税务局提出质询异议税务审查导致罚款作说明
l Any other unsettled issues that warrant additional tax provisions
未落实税项处理问题
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资料求清单
Comments
注明
The list below is the information necessary for the due diligence work The objective of the list is to make sure that our team can smoothly start its due diligence work according to the date noted on engagement It is possible that the list doesn’t cover all the information we needed in our work So we would ask for other information not included in the list
清单列明贵公司进行财务评阅需资料清单目确保足够资料评阅组够业务约定书约定开始工作日期利开展工作
The following list maybe not includes all documents and information we needed so additional information will be required to provide during our financial due diligence
清单列资料未全面概括需资料评阅程中会提出获取附件中未列出资料
1 Related legal materials
关法定资料
11 Organization chart (including investors investors’ holding company subsidiaries and etc) and list the legal name of these companies
公司组织结构图(包括该公司投资者投资者母公司公司子
公司等)列出该公司法定名称
12 Organization chart of the management and organization structure
公司理层组织结构图组织机构情况
13 Business license issued by SAIC
国家工商理局发出营业执
14 Joint venture agreement and contract articles of association import and export license and other related documents (if any)
公司合章程进出口许证(营性许证)相关文件（）
15 Minutes of Board and Shareholders’ meetings
股东会议董事局会议会议记录
16 Foreign exchange registration certificate (if any)
外汇登记证（）
17 Insurance contracts (Fixed assets Employees and others)
保险合(固定资产劳工)
2 HR related information
事相关资料
21 Staff compensation and benefits and compensation available to employees
贵公司员工薪酬福利制度
22 Headcount of each functional department and workshop
车间职部门2006年度均数
23 Social securities commitment (whether in written or oral ) if any
请提供社会保险相关承诺（书面口头形式）
3 General operation
业务概况
31 General description and business plan of the Company
概述贵公司般业务性质商业计划
32 Details of its main equipment including the date of acquisition date of putting into use and any possible improvement project
贵公司营场设施设备详情购买投入年份改良计划
33 The flowchart of the Company’s business
贵公司营运流程图
34 The detailed information of the development of the Company
贵公司发展详细资料
35 Appraisals and due diligence reports prepared by other external parties if any
贵公司外部机构出具评估报告职调查报告请提供
4 Important contract
重合约
Please provide the copies of important contract For examples
请提供重合约副例：
41 Main suppliers contracts
供应商合约
42 Main sales contracts
销售合
43 Loan agreement
款合
44 Seniors management’s contracts
高级理员雇佣合
45 Construction contracts
工程合约
46 Assurance agreements
担保合约
47 Loan contracts which are valid for the period under review
审阅期间尚未清偿贷款合约
48 Assets pledge agreements
资产抵押合约
49 Other important contracts
重影响合
5 General financial materials
般财务资料
51 Accounting policy (for most major items on the financial statement)
贵公司会计政策 (财务报表项目)
52 Detailed summary of your accounting and management reporting systems
贵公司会计报表系统详细说明
53 Audit report and management letter from statutory auditors
法定审计师提供审计报告理建议书
54 Provide balance sheets as at YTD February and March 2006
提供截2006年日期(2月底3月底)资产负债表
55 Provide account ledger for the above mentioned period
提供截2006年日期(2月底3月底)科目余额表
56 Provide the trial balance as of YTD February and March 2006
提供截2006年日期(2月底3月底)试算衡表
57 Provide the details of risk management
提供公司关风险理详情
6 Land buildings and equipment
土房屋设备
61 List of the land use right owned by the Company please describe the location area of the land the ownership of the land and the ownership of any buildings factories and other equipment on the land
关拥土权请列出该位置面积拥该土权公司名称该土工厂设施业权
62 The nature of the lands the Company is using and the method the Company got this using right
拥土性质(土权)取该拥权方法
63 The nature of the lands the Company is using and the method the Company got this using right
土证土批文免价批文副
64 Land use contracts
土合
65 Land transfer contracts
土转合
66 Land lease contracts
土租赁合
67 Property ownership certificates
房屋房产证
68 Assets appraisal report
贵公司资产评估报告
69 Assets appraisal report
租赁协议副
7 Balance sheet items
资产负债表
Please provide the information for the year ended YTD Feb and Mar 2006
请提供公司截止2006年新日期(2月底3月底)资产负债表关资料容
Fixed assets
固定资产
71 Detailed list of fixed assets as at YTD Feb and Mar 2006
截止2006年新日期(2月底3月底)固定资产明细表
72 Detailed list of fixed assets movement in different accounting period listed above disposal details since the establishement and plans of sale lease sublease or other dispositions of existing properties
列出固定资产於会计年度增购变卖报废明细表（成立日起）目前准备购买租赁处置现固定资产计划
73 Whether there is any pledge of fixed assets to other parties and any supporting documents
说明固定资产否作抵押提供关文件
74 The existence of any major idle fixed assets
固定资产闲置情况
75 Describe any important accounting policy (depreciation appraisal capitalization and other)
说明会计政策(折旧评估资化会计政策)
76 Describe any capitalized expenses and the accounting policy
说明资化费会计政策相关资化费情况
77 Describe any fixed assets revaluationindicate increase to the fixed assets book and the basis for such increase
说明固定资产评估增值情况增值
78 Describe any lease agreements and terms of assets leased to or by the Target Company
说明固定资产租入租出情况相应条款
Construction in progress (if applicable)
建工程(适)
79 Detailed list of Construction in progress
建工程明细表
710 Important construction contracts and decoration contracts
重工程合装修合
711 The budget of construction projects and related working capital arrangement and forecast
项工程预算资金安排预测
712 The details of capitalized expenses
资化费详情
Accounts receivable
应收帐款
713 List of accounts receivable (including related companies balances)
列出应收帐款清单(包括关联公司)
714 An ageing analysis of accounts receivable as at YTD Feb and Mar 2006 (0~30days 31~90days 91~180days 181~365days above 1 year)
应收帐款帐龄分析(0~30天31~90天91~180天181天~365天1年) 截止2006年新日期(2月底3月底)
715 Basis of bad and doubtful debts provision
坏帐准备计提原
716 List of sold or pledged trade debts
请提供已出售抵押应收款项清单
Cash and equivalents
现金现金等价物
717 Reconciliation of latest cash balances with bank accounts
期银行帐单银行余额调节表
Other assets
资产
718 List of other assets and their nature (if applicable its ageing analysis)
列出资产明细注明业务性质(作帐龄分析)
Intangible assets other deferred assets and goodwill
形资产递延资产商誉
719 Breakdown of the above items
列出形资产递延资产商誉清单相关摊销政策
720 Basis of amortization
指出摊销基础
Equity
者权益
721 Breakdown of equity and the movement during the review period
者权益明细复核期间增减变动情况
Shortterm loan
短期款
722 Breakdown of outstanding shortterm loans as at latest balance sheet date and relevant loan agreement guarantee agreement and pledge agreement
截资产负债表日未偿短期款明细相关款合担保合抵押合等
Accounts payable
应付帐款
723 Suppliers balances at the latest balance sheet date with the aging analysis
供货商名列出应付帐款清单请提供相应账龄分析
724 Purchase turnover with major suppliers for YTD Feb and Mar 2006
2006年日期(2月底3月底)供货商采购周转期
Accruals and other payable
预提费应付款
725 Details of amount and nature
列出明细业务性质
726 Basis of calculation of accrual and movement of the accruals account
列出预提费变动表计算
Payroll and welfare payable
应付工资福利费
727 Detailed list of welfare payables and related accrual basis
应付福利费明细计提基准
Other liabilities
负债
728 Breakdown of the payables due to the related parties as at YTD Feb and Mar 2006
2006年日期(2月底3月底)应付关联方款项明细
729 Details of amount and nature of other liabilities
列出负债明细业务性质
Contingent liabilities
负债
730 Detailed list of the guarantee given to other companies
详列单位作担保
731 Information of all the litigation the Company involved but not settled
关公司关尚未解决法律诉讼资料
732 List of unsettled conditional bill of exchanges
详列条件承兑汇票
733 List of unsettled conditional liabilities
详列负债
Lease commitment and capital commitment
租约资承担
734 Detailed list of all the capital commitments which contracted but not paid and copies of all the related documents
详列提供已达成合约资性支出提供关文件副
735 Detailed list of any approved but not contracted capital expenditure
已审批未达成合约资性支出
736 Detailed lease commitment and related contracts
详列租约承担提供关合约
8 Income statement items
损益表
Please provide the information for the period ended February 28 2006 and March 31 2006
提供公司截止2006年新日期(2月3月)列资料
81 Detailed analysis for the sales of products by category if available
产品类编制收入明细分析请提供相应销售量（话）
82 Details of sales and purchase to and from holding company affiliate companies and other related parties (including description nature and volumeamount of the transaction)
母公司附属公司联营公司关联士销售收入采购金额明细(包括名称交易性质金额)
83 Details of other transactions with holding company affiliate companies and other related parties (including description nature and volumeamount of the transaction)
母公司附属公司联营公司关联士交易(财务非财务)资料包括交易性质金额
84 Detailed analysis of cost of sales (on the basis of products by category)
成明细分析(产品类分析)
85 Detailed analysis of general and administration expenses selling expenses financial expenses nonoperating incomeexpenses and other income
理费销售费财务费营业外收支业务利润明细分析
86 List of potential nonrecurring revenues
请详列会持续产生收入明细
9 Financial modeling
财务模型
91 Any information in relation to the financial models including financial models prepared by management major assumptions etc
关财务模型资料包括理层准备财务模型假设等
税务职调查需资料清单
Please provide the following information for YTD Feb and Mar 2006
请提供贵公司2006年新期(2月3月)列关税务资料
l Detailed breakdown of the tax accounts
税务帐目明细帐
l Tax payable account
应交税金明细帐
l Tax payment history (eg tax expense cost account)
已交税金明细帐
l Tax Registration Certificates ( issued by both the state tax bureau and local tax bureau)
税务登记证 (国家税务局方税务局发)
l Annual Tax Review Report issued by the tax authoritiesincharge (if any)
税务机关年度税务审查报告 ()
*请确定应纳税金明细帐期末余额已缴税金明细帐总额年度财务报表应付税额(资产负债表)已付税额 (利润表) 相符
Documentation required for review on specific taxes
评审项税项需资料
(1) Foreign Enterprise Income Tax ( FEIT )
外商投资企业税
l Copies of filed annual FEIT tax returns and copies of FEIT payment certificates for all taxes paid
年度外商投资企业税汇算清缴申报表完税证
l In case where the taxable income loss is different from the accounting profit loss please provide a statement of tax adjustments for the year with the review period stating the amount the reason and the basis of calculation for each of the tax adjustment items
果年度应纳税(税务亏损)异会计利润(会计亏损)请提供税务调整明细表关税务调整项目原金额等逐说明
l Formal written confirmation on the applicable tax incentives issued by the relevant tax bureaux
税务局发出关税务减免优惠正式批文
l Copies of zerotax return filed if no profit made for the year(s) or during the year when the entity is entitled to tax exemption treatment
该公司於某()年度没利润享免税优惠已呈交零税负
l Statement of tax losses carried forward from previous 5 years
企业年度亏损弥补情况表
(2) Tax withholding obligations (FEIT withheld on payments such as royalties interest rental service income etcmade to nonresidents)
预提税(支付非居民特许权费利息租金服务收入等费时预扣税款)（适）
l Details of payments to nonresidents (including types of payments and amount) or accrued payable
非中国居民付款项应付款项明细 ( 包括应付款类数额 )（）
l Returns field and tax payment certificates for withheld taxes
预提税申报表计完税证（）
(3) Valueadded Tax (VAT)
增值税
l Monthly VAT returns filed and tax payment certificates
增值税月申报表完税样
l VAT detailed account for the year
年度增值税明细帐
l Approvals issued by the tax authority and relevant information on VAT preferential treatment
税务机关颁发增值税税收优惠批复相关文件
l Amount of input VAT attributable to purchased goods used for employee welfare personal consumption nontaxable projects (eg commission processing for foreign principal) or taxexempt projects (if any)
外购货物集体福利消费非应税项目 (承接外商料加工业务) 免税项目进项税额 ()
l Amount of output VAT for selfmanufactured subcontract processed or purchased goods used for gifts capital contribution of distribution to shareholders if any
产委托加工购买货物偿赠送作投资分配股东销项税额 ()
l In respect of export sales if any：
出口销售：
l Export VAT rebate rate(s) for export product(s)
出口货物退税额
l Total amount of input VAT for the period input VAT attributable to goods sold within China and input VAT attributable to export goods
进项增值税总额生产销货品进项税生产出口货品进项税
l Amount of taxexempt imported raw materials used for the production of export goods for the year period
期生产出口货品免税进口原料
l Samples approved application of export VAT refund
批准出口退税申请
(4) Individual Income Tax (IIT)
收入税
l Number of expatriate employees and local staff
外籍雇员国员工数
l Sample IIT returns filed and tax payment certificate
税申报表完税证样
(5) Other taxes (eg Real Estate Tax Land Use Tax Deed Tax etc)
税项(例房产税土税契税等)
l Historical cost of properties owned
拥房产历史成
l Cost expenses and sales price of properties sold
转房产成费售价
l Tax returns filed and tax payment certificates
关申报表完税证
l Written confirmation from the PRC tax authorities regarding tax exemption if applicable
中国税务局发出免税证明()
(6) Documentation for related parties’ transactions
关联企业业务文件
l Reporting or description of related parties’ transactions
关联企业业务情况说明申报
l Agreements with associated entities including but not limited to management agreements supply agreements procurement agreements etc
关联企业订立协议包括限理服务合供应合采购合等
l Any challenges raised by the PRC tax authorities on the related parties’ transactions such as transfer pricing issue etc
中国税务机关关联机构间交易提出质询转定价问题等
l Transfer pricing policy and methodology for payments between related partiescompanies
关联企业间转定价确定方法政策
(7) Other information
资料
l In respect of various PRC taxes indicate the years during the review period that have not been auditedagreed with the relevant PRC tax authorities
评审期间年度种税务申报未关中国税务机关确认作说明
l Any disagreementschallenges raised or tax audit conducted by the tax authorities during the review period and any settlementpenalties incurred as a result
年度税务局提出质询异议税务审查导致罚款作说明
l Any other unsettled issues that warrant additional tax provisions
未落实税项处理问题
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