Changshu Guorui Technology Co.Ltd(300600)
On deduction of operating income
Special verification opinions
Dahuhezi [2022] 008477
Dahua Certified Public Accountants (special general partnership)
Da Hua Certified Public Accountants（Special General Partnership）
Changshu Guorui Technology Co.Ltd(300600)
On deduction of operating income
Special verification opinions
(from January 1, 2021 to December 31, 2021)
Table of contents page 1. Special verification opinions on deduction of operating income 1-2 2. Details of deduction of operating income 1-2
Dahua Certified Public Accountants (special general partnership) 12 / F, building 7, No. 16 courtyard, Middle West Fourth Ring Road, Haidian District, Beijing [100039] Tel: 86 (10) 58350011 Fax: 86 (10) 58350006 www.dahua-cpa com. On deduction of operating income
Special verification opinions
Dahuhezi [2022] No. 008477 Changshu Guorui Technology Co.Ltd(300600) :
We have been entrusted to audit the financial statements of Changshu Guorui Technology Co.Ltd(300600) (hereinafter referred to as Changshu Guorui Technology Co.Ltd(300600) company) in 2021 and issued the audit report dhsz [2022] No. 0010999. On this basis, we checked the attached detailed statement of operating income deduction in 2021 (hereinafter referred to as the “detailed statement”) prepared by your company. The detailed list has been prepared by the management of Changshu Guorui Technology Co.Ltd(300600) company in accordance with the stock listing rules of Shenzhen Stock Exchange (revised in 2022) and the self regulatory guide No. 1 – business handling of listed companies of Shenzhen Stock Exchange (hereinafter referred to as the “Listing Rules and relevant requirements”) issued by Shenzhen Stock Exchange (hereinafter referred to as the “regulatory authority”) to meet the regulatory requirements.
1、 Management’s responsibility for the schedule
The management is responsible for preparing the detailed statement in accordance with the listing rules and relevant requirements of the regulatory authorities to meet the regulatory requirements, and is responsible for designing, implementing and maintaining necessary internal control to make the detailed statement free of material misstatement caused by fraud or error.
2、 Responsibilities of Certified Public Accountants
Our responsibility is to express special verification opinions on the detailed statement on the basis of audit. We have carried out special verification in accordance with the provisions of the auditing standards for Chinese certified public accountants. The auditing standards for Chinese certified public accountants require us to abide by the code of professional ethics for Chinese certified public accountants, plan and implement special verification work, so as to obtain reasonable assurance on whether there is no material misstatement in the detailed statement.
3、 Special verification opinions
In our opinion, Changshu Guorui Technology Co.Ltd(300600) company’s financial information in the 2021 annual operating income deduction statement is prepared in accordance with the Listing Rules of the regulatory authority in all major aspects to meet the regulatory requirements.
4、 Preparation basis
We remind the users of the detailed list that the detailed list is prepared by Changshu Guorui Technology Co.Ltd(300600) company to meet the requirements of Shenzhen Stock Exchange. Therefore, the schedule may not be suitable for other purposes. This report should be read together with the audit report dhsz [2022] 0010999 issued by this audit institution. The contents of this paragraph shall not affect the special verification opinions issued.
Dahua Certified Public Accountants (special general partnership) Chinese certified public accountant:
Hu Chao
Beijing, China Certified Public Accountant:
Huang Shenjie April 25, 2002
Changshu Guorui Technology Co.Ltd(300600)
Year 2021
Detailed statement of deduction of operating income
Changshu Guorui Technology Co.Ltd(300600)
Detailed statement of operating income deduction in 2021
According to the stock listing rules of Shenzhen Stock Exchange (revised in 2022) and Shenzhen Stock Exchange
The provisions on the deduction of operating income in the guidelines for self discipline supervision of Listed Companies in stock exchanges No. 1 – business handling, the company
The company prepares the detailed statement of operating income deduction in 2021 to meet the regulatory requirements.
The details are as follows:
Prepared by: Changshu Guorui Technology Co.Ltd(300600)
Unit: 10000 yuan
Specific deductions of the project in the current year and in the previous year
Operating revenue 22008983846348
The total amount of operating income deduction items is 371.61426981
The total amount of deduction items of operating income accounts for 1.69% and 11.10% of operating income
Important 1. Business income unrelated to main business
1. Other business income other than normal operation.
If the rental is fixed, the rental is fixed
Fixed assets, intangible assets, packaging materials, sales materials, non monetary asset exchange by leasing fixed assets and materials with assets and water, income from operating entrusted management 371.61 electricity and gas expenses 244.04 production and hydropower and gas business, as well as income from gas expenses, which is included in the main business income, but belongs to the income outside the normal operation of the listed company. 2 Non qualified financial business income, such as interest income from lending funds; The income generated from new financial businesses in this fiscal year and the previous fiscal year, such as guarantee, commercial factoring, small loan, financial leasing, pawn and other businesses, except the financial leasing business carried out for the sale of main products
3. Income from the new 402577 communication machine business of the trade industry in this fiscal year and the previous fiscal year
Income generated from affiliated transactions unrelated to the normal operation of the listed company Income from the beginning of the period to the date of merger of subsidiaries under the same control Revenue generated by businesses that do not form or are difficult to form a stable business model
Subtotal of business income unrelated to main business 371.61426981
Changshu Guorui Technology Co.Ltd(300600)
Year 2021
Detailed statement of deduction of operating income II. Income without commercial substance 1 Income from transactions or events that do not significantly change the risk, time distribution or amount of the enterprise’s future cash flow 2 Income from transactions without real business. For example, false income realized by self transaction, false income generated by transaction constructed by Internet technology or other methods, etc. 3 Income from business with significantly unfair transaction price 4 Income from subsidiaries or businesses of business combination obtained by significantly unfair consideration or non transaction in this fiscal year 5 Income involved in non-standard audit opinions in audit opinions 6 Income from other transactions or events that are not commercially reasonable subtotal of income without commercial substance III. other income unrelated to the main business or without commercial substance
Amount of operating income after deduction 21637373419367
Changshu Guorui Technology Co.Ltd(300600) (official seal)
April 25, 2002
