LAT liquidation verification
Huashui accepts the entrustment in accordance with the law, appoints qualified tax-related service personnel, and examines and judges the authenticity, legitimacy and completeness of the LAT liquidation of the appraised in accordance with the tax law, accounting standards, accounting system and other relevant laws and regulations, and issues an attestation report.
I. Evidence collection and evaluation: Obtain financial, tax and business information of the whole process from the establishment of development projects, compensation and resettlement for demolition, land acquisition, development and construction, project (pre-)sales, completion filing to the completion of LAT liquidation. Judge the authenticity, legitimacy, reasonableness, relevance, and completeness of evidence through review and other means.
II. Evaluation of Assurance Matters: Verification of Income Items, Verification of Deduction Items, Verification of Tax Payable Items, etc.
III. Issuance of attestation report: Prepare and issue an attestation report on LAT liquidation, which fairly reflects the amount of LAT payable by the appraisee during the attestation period.