Western Regions Tourism Development Co.Ltd(300859) assurance report 2021
About Western Regions Tourism Development Co.Ltd(300859) 2021
Verification report of operating income deduction statement
Xin Hui Shi Bao Zi [2022] No. za11631 Western Regions Tourism Development Co.Ltd(300859) all shareholders:
We have audited the financial statements of Western Regions Tourism Development Co.Ltd(300859) (hereinafter referred to as “Xiyu tourism”) in 2021, including the consolidated and parent company’s balance sheet as of December 31, 2021, the consolidated and parent company’s income statement, the consolidated and parent company’s cash flow statement, the consolidated and parent company’s statement of changes in owner’s equity and the notes to relevant financial statements, And issued an unqualified audit report with the report number of xksbz (2022) No. za11631 on April 26, 2022.
Based on the audit of the above financial statements, we have accepted the entrustment to perform reasonable assurance on the attached statement of operating income deduction of Xiyu tourism in 2021 (hereinafter referred to as the “statement of operating income deduction”).
1、 Responsibilities of management
The responsibility of the management of Xiyu tourism is to prepare the statement of business income deduction in accordance with the relevant provisions of the rules for the listing of shares on the gem of Shenzhen Stock Exchange and the self regulatory guide for companies listed on the gem of Shenzhen Stock Exchange No. 1 – business handling, so as to ensure that the statement of business income deduction is true, accurate and complete without false records, misleading statements or major omissions. 2、 Responsibilities of Certified Public Accountants
Our responsibility is to issue the assurance conclusion on the statement of operating income deduction on the basis of the implementation of the assurance work.
3、 Job overview
We have carried out the assurance business in accordance with the provisions of other assurance business standards for Chinese certified public accountants No. 3101 – assurance business other than audit or review of historical financial information. The standards require us to abide by the code of professional ethics, plan and implement the authentication work, so as to obtain reasonable assurance whether the statement of deduction of operating income is prepared in all major aspects in accordance with the relevant provisions of the Shenzhen Stock Exchange gem stock listing rules and the Shenzhen Stock Exchange GEM listed companies self discipline supervision guide No. 1 – business handling. In the process of carrying out the assurance work, we have implemented the procedures we consider necessary, including inquiry, inspection of accounting records and so on. We believe that our assurance work provides a reasonable basis for issuing assurance conclusions.
4、 Assurance conclusion
We believe that the statement of operating income deduction of Western Tourism in 2021 is prepared in all major aspects in accordance with the relevant provisions of the Shenzhen Stock Exchange GEM Listing Rules and the Shenzhen Stock Exchange GEM listed companies self regulatory guide No. 1 – business handling. 5、 Report usage restrictions
In order to better understand the deduction of operating income of Western Tourism in 2021, the statement of deduction of operating income should be read together with the audited financial statements.
This report is only for the purpose of disclosing the 2021 annual report of Xiyu tourism, and shall not be used for any other purpose.
Chinese Certified Public Accountants of Lixin certified public accountants:
(special general partnership)
Chinese certified public accountant:
Shanghai, China April 26, 2002
Western Regions Tourism Development Co.Ltd(300859) 2021
Statement of deduction of operating income
Specific deduction of the project in this year (10000 yuan) specific deduction of last year (10000 yuan)
Amount of operating revenue 14944802 Shanghai Xuerong Biotechnology Co.Ltd(300511) 8707963
Total amount of operating income deduction items 6496056568900179
The total amount of deduction items of operating income accounts for 0.43% and 1.35% of operating income
1、 Business income unrelated to main business
1. Other business income other than normal operation. Such as renting fixed assets, intangible assets and packaging materials, selling materials, and using materials to lease non goods fixed assets and intangible assets; Income from leasing of fixed assets, intangible assets, exchange of monetary assets, operation of entrusted management business, and income of 68900179 that is included in the main business income but belongs to the normal operation of listed companies beyond 64960565; Income other than the normal operation of other companies. Income outside
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 new trade business in this fiscal year and the previous fiscal year. 4. Income from related party transactions unrelated to the existing normal business of the listed company. 5. Income of subsidiaries under the same control from the beginning of the period to the merger date. 6. Income generated by businesses that do not form or are difficult to form a stable business model.
Subtotal of business income unrelated to main business 6496056568900179
2、 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. Such as false income realized by self transaction, false income generated by transaction constructed by Internet technology or other methods, etc. 3. Income from businesses 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 irrelevant to the main business or without commercial substance
Amount after deduction of operating income: 148798417355049807784
Legal representative of the enterprise: person in charge of Accounting: person in charge of accounting organization:
