中汇观点：IPO进程中税收优惠的合规管理，从资格认定到商业实质的全面考量

Group 1 - The IPO process is complex and heavily regulated, with tax compliance being a critical factor for companies aiming to enter the capital market [1][2] - Companies raised concerns about tax compliance during the IPO process at the recent forum, highlighting the importance of understanding tax challenges [1] - Tax incentives for high-tech and R&D companies are significant profit sources, but qualification and compliance with strict regulations are essential [1][2] Group 2 - Companies should ensure that their operations in "tax havens" have real commercial substance and comply with local and national tax laws to avoid risks [2] - Engaging experienced tax advisors early in the IPO process is crucial for conducting thorough tax due diligence and risk assessments [2] - The forum aimed to facilitate dialogue among stakeholders in the IPO process, focusing on the latest capital market policies and operational practices [3]