Service purpose:

Huashui accepts the entrustment and appoints qualified tax-related service personnel to review and judge the authenticity, legitimacy and completeness of the information on the proportion of research and development expenses and the proportion of high-tech products (services) income of the appraisee in accordance with the tax law, accounting standards, accounting system and other relevant laws and regulations, and issue an attestation report.

Service content:

I. Tax investigation: Investigate and understand the appraisee and its environment, the management level of the R&D organization and the relevant internal control system, the implementation of R&D projects, the selection and application of accounting policies, the scope of R&D expense collection, R&D expense account setting and financial accounting, high-tech product (service) income collection and patent support, etc., and determine whether there is a risk of material misstatement.

II. Evidence collection and evaluation: Obtain and aggregate data and information related to the forensic matters through the listing of forensic materials, questionnaires, on-site interviews, etc., and judge the authenticity, legality, reasonableness, relevance, and completeness of the evidence through review and other means.

III. Evaluation of assurance matters: Verification of enterprise R&D activities, R&D expenses, and income of high-tech products (services).

IV. Issue an assurance report: An assurance report on the company's R&D expenses and a high-tech product (service) income verification report.