Verification of income tax settlement and payment

By performing authentication work, collect, analyze, and review accounting and tax information related to corporate income tax declaration matters for relevant years, and issue authentication reports before the end of annual settlement and payment.

We will assist enterprises in standardizing tax declaration from a professional perspective and reducing tax risks.

According to the Enterprise Income Tax Law of the People's Republic of China and its implementation regulations, the Tax Collection and Management Law of the People's Republic of China and its implementation rules, as well as relevant policies and regulations, and in accordance with the "Guidelines for Annual Tax Declaration Agency Business of Enterprise Income Tax (Trial)" and other relevant regulations, collect, analyze and review the accounting and tax information related to the enterprise income tax declaration matters of the client for the relevant year, Verify the confirmation of accounting profits, outstanding losses from previous years, special event adjustments, asset losses, and other declaration matters, as well as special tax adjustment items, and issue tax adjustment reports.

Identification and verification of income tax losses

By performing authentication work, collect, analyze, and review accounting and tax information related to annual corporate income tax losses for relevant years, and issue an authentication report before the end of annual settlement and payment.

We will assist enterprises in standardizing tax declaration from a professional perspective and reducing tax risks.

According to the Enterprise Income Tax Law of the People's Republic of China and its implementation regulations, the Tax Collection and Management Law of the People's Republic of China and its implementation rules, as well as relevant policies and regulations, and in accordance with the "Guidelines for Agency Business of Enterprise Income Tax Annual Tax Declaration (Trial)" and other relevant regulations, the accounting and tax information related to the annual losses of enterprise income tax for the relevant years of the client shall be collected, analyzed, and reviewed, Verify the confirmation of accounting profits, outstanding losses from previous years, special event adjustments, asset losses, and other declaration matters, as well as special tax adjustment items, and issue tax adjustment reports.

Asset loss assurance

By conducting verification work, the policy compliance, data accuracy, and completeness of pre tax deduction of asset losses are verified on a case by case basis, and an assurance report is issued before the annual settlement and payment is completed.

We will assist enterprises in standardizing tax declaration from a professional perspective and reducing tax risks.

In accordance with the Enterprise Income Tax Law of the People's Republic of China and its implementation regulations, the Administrative Measures for Pre tax Deduction of Enterprise Assets Loss Income Tax and relevant policies and regulations, as well as industry norms such as the Measures for the Supervision of Tax related Professional Services (for Trial Implementation), the Guidelines for Tax related Assurance services (for Trial Implementation), necessary inspection and verification shall be carried out on the certification materials and accounting records related to the customer's asset loss, And adopt other necessary assurance procedures under the circumstances, and on this basis, express assurance opinions on the legality, compliance, and authenticity of the relevant situations within the scope of assurance.

Land value-added tax settlement

By performing authentication work, we provide land value-added tax settlement authentication services and issue authentication reports for units and individuals who transfer state-owned land use rights, buildings and their attachments on the ground, and obtain income.

We will assist enterprises in standardizing tax declaration from a professional perspective and reducing tax risks.

In accordance with the Law of the People's Republic of China on the Administration of Tax Collection and its implementation rules, the Provisional Regulations of the People's Republic of China on Land Value Added Tax and its implementation rules and relevant policies and regulations, as well as industry norms such as the Measures for the Supervision of Tax related Professional Services (for Trial Implementation), the Guidelines for Tax related Assurance services and the Standards for Land Value Added Tax Clearing Assurance services, Conduct necessary spot checks on the accounting and tax information related to the declaration of land value-added tax liquidation, and implement necessary assurance procedures such as authentication, verification, calculation, and professional inference, as well as other necessary assurance procedures under the circumstances. Based on this, express assurance opinions on the scope of assurance and issue an assurance report.

Tax liquidation verification

By performing authentication work, providing tax clearance authentication services to clients and issuing authentication reports.

We will assist enterprises from a professional perspective in standardizing tax settlement declarations and reducing tax risks.

In accordance with the Company Law of the People's Republic of China, the Law of the People's Republic of China on the Administration of Tax Collection and its implementation rules, the Notice on Several Issues Concerning the Treatment of Enterprise Income Tax in Enterprise Liquidation Business and other laws, regulations and relevant policies, and in accordance with industry norms such as the Measures for the Supervision of Tax related Professional Services (for Trial Implementation), the Guidelines for Tax related Assurance services (for Trial Implementation), Check and verify the relevant tax data and accounting records of customers as necessary, and verify the enterprise liquidation income tax declaration form, asset disposal profit and loss statement, liability settlement profit and loss statement, residual property calculation and distribution statement, liquidation balance sheet, various tax clearing statement, liquidation profit and loss statement, liquidation property distribution statement, liquidation expense summary statement, etc, And adopt other necessary assurance procedures under the circumstances, and on this basis, express assurance opinions on the legality, compliance, and authenticity of the relevant situations within the scope of assurance.

Research and development deduction verification

By conducting verification work, conducting necessary spot checks on the accounting and tax information related to the annual R&D expenses of the enterprise, and adopting necessary other verification procedures, and based on this, issuing verification opinions on the aforementioned verification scope and issuing verification reports.

We will assist enterprises in standardizing tax declaration from a professional perspective and reducing tax risks.

According to the Enterprise Income Tax Law of the People's Republic of China and its implementation regulations, the Tax Collection and Management Law of the People's Republic of China and its implementation rules, and the Notice of the Ministry of Finance, the State Administration of Taxation, and the Ministry of Science and Technology on Improving the Pre tax Deduction Policy for Research and Development Expenses (Cai Shui [2015] No. 119) Announcement of the State Administration of Taxation on Issues Related to the Policy of Pre tax Deduction of Enterprise Research and Development Expenses (Announcement No. 97 of the State Administration of Taxation in 2015), Announcement of the State Administration of Taxation on Issues Related to the Scope of Collection of Pre tax Deduction of Research and Development Expenses (Announcement No. 40 of the State Administration of Taxation in 2017) Notice of the Ministry of Finance and the State Administration of Taxation on Policy Issues Concerning the Pre tax Deduction of Overseas Research and Development Expenses Commissioned by Enterprises (Cai Shui [2018] No. 64), Notice of the Ministry of Finance and the State Administration of Taxation and the Ministry of Science and Technology on Improving the Pre tax Deduction Ratio of Research and Development Expenses (Cai Shui [2018] No. 99) Announcement of the Ministry of Finance and the State Administration of Taxation on Further Improving the Policy of Pre tax Deduction of R&D Expenses (Announcement No. 13 of the Ministry of Finance and the State Administration of Taxation in 2021), Announcement of the State Administration of Taxation on Further Implementing the Policy of Pre tax Deduction of R&D Expenses (Announcement No. 28 of the State Administration of Taxation in 2021), and other relevant tax policies, in accordance with the Supervision Measures for Tax Related Professional Services (Trial) The Guidelines for Tax related Assurance services (for Trial Implementation) and other industry norms, conduct necessary spot checks on the accounting data and tax payment data related to the customer's annual R&D expenses, and take other assurance procedures necessary for the assurance at that time, and on this basis, give assurance opinions on the scope of the assurance and issue the assurance report.