可幕英文报告

1、COMTECH OIL SEPARATOR AND PLATEHEAT EXCHANGERS SPARES PTE LTDSHANGHAI REPRESENTATIVE OFFICEAUDITORS REPORTDecember 31 st , 2014COMTECH OIL SEPARATOR AND PLATE HEAT EXCHANGERS SPARESPTE LTD SHANGHAI REPRESENTATIVE OFFICECONTENTSPages1、Auditors Report1-22、Notes To Expenses Statement3-43、Expenses State

2、ment For Year 201454、Tax Receipts For Year 20145、Businiess License Of Shanghai Nexia TS CPAsAUDITORS REPORTReference No. NXTS(2015)002To:COMTECHOILSEPARATORANDPLATEHEATEXCHANGERSSPARESPTE LTD SHANGHAI REPRESENTATIVE OFFICEWe accepted the engagement and have audited the accompanying expenses statemen

3、t of Comtech Oil Separator and Plate Heat Exchangers Spares Pte LtdShanghaiRepresentativeOffice(as “theRepoffice ”thereinafter)foryearended2014,andasummary of significant accounting policies and other explanatory notes. Management isresponsible for the preparation and fair presentation of expenses s

4、tatement in accordancewithtaxregulationsappliedto foreignenterprisespermanentofficein China.Ourresponsibility is to express an opinion on expenses statement based on our audit.Weconductedourauditin accordancewith ChineseStandardson Auditing.Thosestandards require that we comply with ethical requirem

5、ents and plan and perform the auditto obtainreasonableassurancewhetherthe expensesstatementis free from materialmisstatement. An audit involves performing procedures to obtain audit evidence about theamounts and disclosures in the expenses statement.We believe that the audit evidencewe have obtained

6、 is sufficient and appropriate to provide a basis for our audit opinion.In our opinion,the expensesstatementgivesa true and presentsfairly, in all materialrespectstheexpensesinformationoftheRepOfficefortheyearended2014inaccordance with tax regulations applied to foreign enterprises permanent office

7、in China.Theexpensesstatementmentionedaboveispreparedsolelyforthetaxreturninaccordance with tax regulations applied to foreign enterprises permanent office in China.It may not suitable for other purposes. Our auditorsreport can only be used for the repoffice to apply for the annual tax return and co

8、uld not be used for any other purposes.Shanghai NexiaTS Certified Public AccountantsCertified Public Accountant (China)Shanghai, PRCCertified Public Accountant (China)January 10 th , 2015BackgroundComtechOilSeparatorand Plate HeatExchangersSpares PteLtdShanghaiRepresentativeoffice（ as“theRepoffice ”

9、thereinafter） ,whichisheadedbyComtechOilSeparatorandPlateHeatExchangersSparesPte LtdregisteredinShanghai on May 31,2006. The certificate No. of Registration Certificate of ForeignEnterprisesPermanentOffice in China is 31000050353350（ MunicipalBureau ） .Chief RepresentativeisOrietta Mazzoni.Registere

10、daddressof headoffice is1Clementiloop #03-03 Singapore.Scope of business is engaged in non-profit business activities under the affiliated foreign (area) enterprise .Accounting BasisTax regulations applied to foreign enterprises permanent office in China.Accounting YearThe Rep office adopts the cale

11、ndar year as its accounting year, i.e. from January 1 to December 31.Recording CurrencyThe recording currency of the Rep office is RMB.Transferring Income And TaxItemtaxbasistax rateBusiness taxTransferring income5%Enterprises income taxTransferring income*15%25%River constructing and maintenance feeBusiness tax payable1%Urban maintenance and construction taxBusiness tax payable7%Educational surtaxBusiness tax payable3%Local educational surtaxBusiness tax payable2%(Transferring income = Total expenses/0.8)6.Tax Payment Inform