下载文档原格式
.. ;.Documentation Request List for Legal Due Diligence尽职调查文件清单Instructions指引This Documents Request List (the “Request”) has been prepared for the purpose of conducting legal due diligence on [X] (the “Company”).Subsidiaries of the Company with an independent legal person status are not included in the Request. If necessary, a separate request for the subsidiary may be provided. Branches, departments, offices and other entities of the Company without an independent legal person status are included in the Request.Documents asked for implies copies of such documents, unless otherwise specified. For each item below, it should be assumed that all documents that satisfy the criteria stated are requested, even though “all” may not be explicitly stated.For each item below, if all relevant documents have been provided, please check the box to the right to indicate that the item of request has been satisfied.If information or materials asked for is: (i) not applicable to the Company, (ii) applicable, but not expected to be available, or (iii) will be provided at a later date, please provide a separate response or explanation as appropriate.If, prior to the closing of the transaction, any event occurs or you obtain any additional facts that have a material effect on the information provided in 本尽职调查文件清单（“清单”）是为对【X】（“公司”）进行法律尽职调查而准备。
Target – Project [ ]Information Request List (“IRL”) – Accounting and TaxAs of [ , ]审阅对象—项目会计及税务资料清单截止年月日The following is IRL for conducting a review of financial, certain operational and tax information of ________(the “Group”; references to “Company” or “Target” refer to any of the subsidiaries or legal entities of the Group). The “historical period” referred to herein is defined as the years ended___________, ______, and ______ (“Fiscal______, _______and ______”) and the ____ months ended _________, ______and ______ (“Interim _____ and ______”). Thus, the historical period has ____ separate periods within it. Please note that this IRL has three sections: I. Financial and Accounting; II. Tax; and III. Discussion Items.如下为对__________（如下简称“贵集团”；倘提及“贵企业”或“审阅对象”乃指贵集团之任何子企业或法定实体）进行旳财务、经营及税务各方面旳审阅,所需由贵企业准备旳资料清单。
1. Corporate Information 企业基本状况● Corporate Info 公司基本信息● Brief History of the client 企业（项目）的简单发展历史● Current shareholding structure. 目前的股权结构● Structure of Company公司架构● When was/will the Off-shore listing vehicle and WOFE structure ready. The progressof transferring core business to listing vehicle.主营业务的进度。
2. Business Description 生产、产品或者服务● Nature of the business, key products or service provided经营的基本模式，主要产品或者服务提供的基本状况● The cyclicity as well as the fluctuation and seasonality of the industry as well as thefuture evolution trend of the industry.所在行业的周期性、波动性或者季节性变化以及未来的发展趋势● Key issues facing the client, particularly the bottle neck problem that impedes theclient’s fur ther development and expansion目前企业存在的问题（特别是阻碍企业进一步发展，扩大规模的瓶颈问题）3. Market and Competition市场、行业以及竞争状况● Client’s position in the industry/sub-industry, client’s market share in its key market.Does the client hold any monopoly or dominate position?● What are the key successful factors in the industry where Client is operating● Major competitors of the client, comparison between the client and its majorcompetitors with regard to the above key successful factors.企业主要的竞争对手有那些，主要竞争对手与企业在市场核心竞争因素方面的比较。
DUE DILIGENCE DOCUMENTS CHECKLIST尽职调查文件清单In order for the and to conduct the due diligence review regarding a proposed transaction between and , we will need to receive certain information and documentation from with respect to the business, assets and operations of following entities:为便于和就有关与的交易进行尽职调查，请提供下列企业关于业务、资产和经营方面的信息和文件：[][][](Each a “Company” and collectively the “Companies”)(单独或合称为“公司”)If the Company has any sub-entity with independent legal person status (“Subsidiary”), the Subsidiary should be regardedas another “Company” and should separately provide answers and all relevant documents in relation to the items indicatedin this Documents Checklist.若公司有任何具有独立法人地位的下属机构(“子公司”)，该子公司应视为另一个“公司”并另行按本文件清单所列事项提供答复及所有有关文件。
To expedite the due diligence process, we have compiled the following outline which lists the documentation and informationthat we will need to review (set forth in no particular order).为了加快尽职调查的进程，我们准备了下列提纲列明所需要审阅的文件和信息(排序不分先后)。
Human Resources劳动人事1Please provide the following documents and the statements regarding the following status.请提供下列文件并就下列情况提供说明。
2Where the request is not applicable, please fill in with "N/A".如有关要求确实不适用，请填入“不适用”。
3Agreements, licenses etc referred to below cover rights granted either to or by the Company 下述协议和许可等，其中包含由公司授予的或授予公司的权力。
1.1. orgnization.请提供本企业的愿景（长期发展目标）、使命和企业价值观1.2. Please list the HR management and organization development actions in 2007 and plans for 2008-1010请列举企业在2007年已经实施和计划在2008-2010年实施的人力资源或组织发展方面的举措2. Organization Structure 组织机构状况2.1. Operating history. Please specify any M&A activities happened before including acquisition, business spin-off, asset purchase etc. Please specify how you handle employment issues in such cases.运营历史：请说明公司历史上发生的如兼并收购，业务剥离，所有权变化等事件；请说明在这些事件过程中，公司员工的劳动关系进行了如何的处理；2.2. Employee category, the description for every category including: competancy requirement,working experience, management range and etc. Please also clarify the principle and standard to divide those category and the headcount in every grade.公司内员工的级别划分，每一级别的描述，包含能力要求、工作年限、管理范围等,请说明岗位级别的评估原则和标准，并请提供目前在每一级别上的具体员工数量;2.3. Organization structure(detail as every in-direct employee especially those who have people management responsibility);the headcount for every department and if there is any headcount change plan, as increase or retrench in 2008-2009, please provide the reason and planed headcount.公司组织架构图（请细到每一位有人员管理职能的管理人员和办公室人员）；各部门人数，各部门2008.2009和2010年计划的人员变动情况；如果未来一到三年计划人数有变动，请说明原因；Human Resources劳动人事1Please provide the following documents and the statements regarding the following status.请提供下列文件并就下列情况提供说明。
_______________________________________________________Preliminary Due Diligence Request List初步调查查询清单________________________________________Please provide the information requested herein. If not expressly stated, the request for information relating to the Company includes a request for the same information with respect to any of the Company’s predecessors, subsidiaries or affiliated companies. If an item is not applicable, please indicate.请就以下要求提供与上述实体(公司)相关的信息。
除非特别说明，所有要求也包括该公司的前身，下属或合作公司的信息。
如果某项要求不适用于该公司，请注明。
1.Corporate Records: 公司记录1.1Organizational and ownership charts or other information relating to the Companyand its subsidiaries.组织结构及所属关系示意图表，以及其他与公司及其子公司相关的信息。
1.2Copies of the articles of incorporation and bylaws (or equivalent organizationalinstruments) of the Company and its subsidiaries, as amended to date.公司及其子公司组成条款及准则复印件，包括最新更改。
尽职调查提纲Contents of Due Diligence Report一：企业基本情况、发展历史及结构：The basic information, evolvement and organizational structure of the company法定注册登记情况Registration股权结构Ownership structure下属公司Subsidiaries and branches重大的收购及出售资产事件Key events of purchasing and selling assets经营范围Business scope二：企业人力资源Human resources管理架构（部门及人员）Management structure (Departments and staffing)董事及高级管理人员的简历Resume of Directors of the Board and members of the upper management team酬薪及奖励安排Policies on compensations, rewards and penalties员工的工资及整体薪酬结构Salary structure员工招聘及培训情况Recruitments and training arrangements退休金安排Benefits Policy, e.g. Pensions三：市场营销及客户资源Marketing, Sales and Customer resources产品及服务Products and services重要商业合同Important business contracts市场结构Market structure销售渠道Distribution channels销售条款Sales policies and terms销售流程Sales management procedure定价政策Pricing policy信用额度管理Credit & Risk exposure management市场推广及销售策略Marketing and sales strategy促销活动Promotion activities售后服务Post-sales services客户构成及忠诚度Customer base composition and customer loyalty四：企业资源及生产流程管理Enterprise resources and production management1. 加工厂Factory and plant2. 生产设备及使用效率Equipments and production capacity3. 研究及开发Research and development4. 采购策略Purchasing policy5. 采购渠道Purchasing channels6. 供应商Suppliers7. 重大商业合同Important business contracts五：经营业绩Business performance会计政策Accounting policy历年审计意见Auditing results of the last three years if available三年的经营业绩、营业额及毛利详尽分析Analysis on business performance, sales revenue and gross profit of the last three years if available三年的经营及管理费用分析Analysis on operation and administration expenses of the last three years if available三年的非经常项目及异常项目分析Analysis on non-frequent and abnormal activities of the last three years if available各分支机构对整体业绩的贡献水平分析Analysis on the contribution of each subsidiary to the overall business performance六、公司主营业务的行业分析Industry analysis行业现状及发展前景Current situation and anticipation of industry development trend中国特殊的经营环境和经营风险分析Analysis on business environment and operational risks in China公司在该行业中的地位及影响The subject company’s position and influence in the industry七：公司财务情况Financial status三年的资产负债表分析Three years Balance Sheet if available资产投保情况分析Analysis on assets insurance status外币资产及负债Capital and debts in foreign currency历年财务报表的审计师及审计意见Auditors’ opinion on the financial reports of the past years最近三年的财务预算及执行情况Financial budgets and performing status of the last three years if available固定资产Fixed assets或有项目（资产、负债、收入、损失）Contingent Items on assets, debts, income, losses 无形资产（专利、商标、其他知识产权）Intangible Assets, e.g. patent, logo and other intellectual property rights八：利润预测Profitability forecast未来两年的利润预测Profit forecast of the next two years预测的假设前提Assumptions of the forecast预测的数据基础Foundation of the forecast本年预算的执行情况Current year’s budget performing status九：现金流量预测Cash flow forecast资金信贷额度Commercial and Bank Credit Limits贷款需要Needs on loans借款条款Borrowing terms十：公司债权和债务Creditor’s rights and liability（一）债权Creditor’s Rights债权基本情况明细Details of rights债权有无担保及担保情况Collateral/guarantee status on the rights债权期限Duration of the creditor’s rights债权是否提起诉讼Legal actions pursued（二）债务Debts and Liabilities1.债务基本情况明细Details of the liability2.债务有无担保及担保情况Collateral/guarantee status on the Liabilities3.债务抵押、质押情况Mortgage and pledge4.债务期限Duration of the liabilities5.债务是否提起诉讼Legal actions pursued十一：公司的不动产、重要动产及无形资产Properties, valuable assets and intangible assets土地权属Land property房产权属House property车辆清单Automobiles专利权及专有技术Patents and self-developed technologies以上资产抵押担保情况Mortgage and collateral status on the above listed assets十二：公司涉诉事件Lawsuits作为原告诉讼事件Lawsuit put out by the subject company, as Plaintiff作为被告诉讼事件Lawsuit against the subject company, as Defendant十三：其他有关附注Other issues and comments公司股东、董事及主要管理者是否有违规情况Violations by any of the shareholders, directors and executives if there’s any公司有无重大违法经营情况Significant business operational violations by the company上级部门对公司重大影响事宜Impact and influence from government administrative departments on the subject company十四：企业经营面临主要问题Business obstacles and operational difficulties困难或积极因素Obstacles & difficulties and the negative impacts or positive if there’s any 应对措施Solutions。
Documentation Request List for Legal Due Diligence尽责检查文件清单Instructions指引This Documents Request List (the本尽责检查文件清单（“清单”）是为对【 X 】（“企业”）进行法律尽责检查“ Request ” ) has been prepared for the purposeof conducting legal due diligence on [X] (the“ Company” ).而准备。
Subsidiaries of the Company with an independent legal person status are not企业拥有独立法人资格的子企业的相关文件其实不在本清单之列。
如有必要，included in the Request. If necessary, a separate request for the subsidiary may我们将为子企业准备单独的尽责检查文件清单。
对企业不拥有独立法人资格be provided. Branches, departments, offices and other entities of the Company的分支机构应供应文件的相关要求已包括于本清单中。
without an independent legal person status are included in the Request.Documents asked for implies copies of such documents, unless otherwise除非还有说明，本清单中所要求文件均为复印件。
对以下每一项，尽管其实不是specified. For each item below, it should be assumed that all documents that每一项都明确注明供应“全部”文件，但应假设全部满足本清单中所设定标satisfy the criteria stated are requested, even though准的文件均应供应。
1Due Diligence IssuesDaniel Chan Bonded Processing ArrangementsIssues relating to Bonded ProcessingArrangementsz factory transfer¾transfer of partially finished goods to anotherfactory for further processing before export¾non-refund of VAT on inputs3Bonded Processing Arrangements(cont’d)z import processing (“buy-sell”)¾title to imported materials ¾under customs supervision (no customsduties & import VAT)z processing & assembly (“consignment”)¾no title to imported materials¾no VAT on processing fees Bonded Processing Arrangements(cont’d)z equipment import¾VAT and duty free ¾preferential treatment may be changed5Licenses & PermitsAll licenses & permits (issued by national,provincial or other levels of governmentauthorities)z e.g. chemical manufacturing WFOE¾permits for production of dangerouschemical products¾permits for emission of waste TaxesSmugglingzimported machinery z import VAT and Custom duties receiptsIndividual Income Tax z withholding taxzdual employment contract Potential issue of retroactive payment oftaxes exempted under tax holiday, in assetacquisition scenario7Tax Implications on TransferAcquisition of equity interestz capital gain is subject to EIT Tax Implications on Transfer (cont’d)Acquisition of AssetzVAT on sale of equipment and machinery, inventory-exemption on used equipment zEIT on WFOE’s gain zstamp tax of either 0.03% or 0.05%z deed tax on real property and land use rights3% -5%9Transfer PricingPotential Tax Audit –Income TaxAdjustment Transactions with affiliatesztangible property zintangibles –cost sharing arrangement?z servicesTransfer Pricing Defense z functional analysiszcomparability studies Land and Building IssuesTypes of land use rightsz collectively-owned, allocated or grantedDocuments evidencing land use rights and buildingownershipz land grant contract, land use rights certificate, buildingownership certificateLand use rights or building ownership encumbered?z mortgaged?Occupation of building zbuilding completion certificate and approval for fireprotectionTrademark (“TM”)Determine types of TM the WFOEpossesses; identify the TM for the goodsand/or services that will be acquiredOwnership (own or user rights)z TM searchesz any sub-license grantedAny TM infringement litigation11EmploymentCross-border issues (expatriates visa, income tax liabilities, etc)Employment termination issuesSeverance payments for terminationInsurance policies: employment, asset, medical, etc.Due Diligence Checklist尽职调查文件清单This is a checklist for due diligence exercise on a foreign invested enterprise, which is in the nature of a wholly foreign owned enterprise (“WOFE”), a Chinese-foreign equity joint venture (“EJV”) or a Chinese-foreign cooperative joint venture (“CJV”).以下系对外商投资企业（公司”）进行尽职调查所需的文件清单，该公司之性质为外商独资企业（“外资企业”）、中外合资经营企业（“合资企业”）或中外合作经营企业（“合作企业”）。
