Group 1 - Small-scale taxpayers are exempt from value-added tax (VAT) if their total monthly sales do not exceed 100,000 yuan [2] - For sales subject to a reduced VAT rate of 1%, the taxable sales amount should be reported in the appropriate section of the VAT declaration form [3] - The reduction in VAT payable is calculated at 2% of the sales amount and should be reported in the relevant sections of the VAT declaration form [3] Group 2 - Corporate income tax annual declaration forms can be corrected or voided through the electronic tax bureau [6] - Corporate income tax quarterly declaration forms can only be corrected for the most recently submitted quarter [7] - Financial statements can be corrected for submissions made after October 2019 through the electronic tax bureau [8] Group 3 - Stamp duty on taxable contracts and property transfer documents can be declared quarterly or per transaction [10] - Taxpayers can choose their tax declaration period within the specified range, and this choice cannot be changed within the same tax year [11] Group 4 - Taxpayers can issue invoices based on the remaining invoice quota from the previous month before completing the VAT declaration [13] - After successful VAT declaration, taxpayers can refresh their available invoice quota [14] Group 5 - Taxpayers can report cross-regional tax matters through the electronic tax bureau [16]

Core Viewpoint - Shenzhen Zhongzhuang Construction Group Co., Ltd. has corrected its financial statements for the years 2017-2021 due to accounting errors that resulted in inflated profits, as identified by the regulatory authority [1][8][10]. Summary by Sections Nature and Reasons for Corrections - The company and its subsidiary were found to have misclassified internal contracting projects as self-operated projects, leading to understated costs and inflated profits. The inflated profit amounts for the years 2017 to 2021 were RMB 18.33 million, RMB 12.92 million, RMB 43.99 million, RMB 13.02 million, and RMB 16.10 million, respectively, which accounted for 9.06%, 5.26%, 14.74%, 3.91%, and 8.88% of the total disclosed profits for those years [1][8]. Financial Impact of Corrections - **2017 Financial Statement Adjustments:** - Other payables increased from RMB 17.52 million to RMB 39.47 million, a change of RMB 21.95 million - Net profit decreased from RMB 160.22 million to RMB 138.27 million, a reduction of RMB 21.95 million [1][3]. - **2018 Financial Statement Adjustments:** - Other payables increased from RMB 27.08 million to RMB 57.18 million, a change of RMB 30.10 million - Net profit decreased from RMB 160.32 million to RMB 152.17 million, a reduction of RMB 8.15 million [3][5]. - **2019 Financial Statement Adjustments:** - Other payables increased from RMB 65.23 million to RMB 132.81 million, a change of RMB 67.59 million - Net profit decreased from RMB 236.62 million to RMB 199.14 million, a reduction of RMB 37.48 million [5][6]. - **2020 Financial Statement Adjustments:** - Other payables increased from RMB 137.13 million to RMB 210.75 million, a change of RMB 73.62 million - Net profit decreased from RMB 251.90 million to RMB 245.87 million, a reduction of RMB 6.03 million [6][7]. - **2021 Financial Statement Adjustments:** - Other payables increased from RMB 172.93 million to RMB 257.65 million, a change of RMB 84.72 million - Net profit decreased from RMB 118.96 million to RMB 107.86 million, a reduction of RMB 11.10 million [7][8]. Approval and Opinions - The corrections were approved by the company's board and supervisory committee, confirming compliance with relevant accounting standards and regulations, ensuring a more accurate reflection of the company's financial status and operational results [8][9][10]. Impact on Company - The corrections will not significantly affect the company's operational results or financial condition, nor will they harm the interests of shareholders, particularly minority shareholders. The company aims to enhance its financial management and governance practices moving forward [10][11].

Core Viewpoint - Suzhou Jinfeng Technology Co., Ltd. has corrected its financial statements due to accounting errors related to revenue recognition from metal trading activities, which were not in compliance with accounting standards [2][6]. Financial Statement Adjustments - The adjustments affect the company's operating revenue, investment income, cash flow statement, and non-recurring gains and losses, but do not impact total profit, net profit, or the balance sheet [2][3]. - For the 2022 consolidated financial statements, the operating revenue was adjusted from CNY 1,401,971,503.83 to CNY 1,400,421,873.56, a decrease of CNY 1,549,630.27 [3]. - Investment income was adjusted from CNY -44,006,967.64 to CNY -42,457,337.37, an increase of CNY 1,549,630.27 [3]. - Non-recurring gains and losses increased from CNY 18,816,981.80 to CNY 19,979,204.50, an increase of CNY 1,162,222.70 [3]. - For the 2021 financial statements, operating revenue was adjusted from CNY 972,160,151.63 to CNY 969,842,290.33, a decrease of CNY 2,317,861.30 [5]. Cash Flow Statement Adjustments - The cash flow from operating activities for 2022 was adjusted, reflecting a net cash flow change of CNY 137,854,310.44 [4]. - The cash flow from investment activities showed a net cash flow adjustment of CNY -101,937,268.42 for 2022 [4]. Approval of Adjustments - The financial statement corrections were approved by the company's board of directors during a meeting on July 1, 2025 [6].

Core Viewpoint - The company, CITIC Niyah Wine Co., Ltd., has corrected prior accounting errors in its financial statements for the years 2021 to 2024, which were approved in the board and supervisory meetings held on June 26, 2025 [1]. Financial Statements Summary Consolidated Balance Sheet Adjustments - As of December 31, 2021, total assets were adjusted to RMB 2,338,103,136.16 from RMB 2,279,852,381.12, reflecting an increase of RMB 58,250,755.04 [1][2]. - Current assets increased to RMB 1,868,782,549.87 from RMB 1,727,925,628.87, a rise of RMB 140,856,921.00 [1][2]. - Non-current assets decreased to RMB 469,320,586.29 from RMB 551,926,752.25, a decline of RMB 82,606,165.96 [1][2]. Consolidated Profit and Loss Statement Adjustments - Total operating revenue for 2021 was reported at RMB 217,230,395.17, significantly up from RMB 94,614,896.59 in 2020, marking an increase of 129.5% [3][4]. - Total operating costs rose to RMB 231,038,617.83 from RMB 155,862,973.28, an increase of 48.2% [3][4]. - Net profit for 2021 was RMB 19,863,103.04, a recovery from a net loss of RMB 57,841,960.59 in 2020 [4][5]. Owner's Equity Changes - The total equity attributable to the parent company increased to RMB 2,160,147,083.02 from RMB 2,145,365,318.86, reflecting a growth of RMB 14,781,764.16 [2][5]. - The total owner's equity as of December 31, 2021, was RMB 2,147,106,283.90, up from RMB 2,132,825,824.77 [2][5]. Cash Flow and Other Financial Metrics - The company reported a basic earnings per share of RMB 0.0178 for 2021, compared to a loss per share of RMB -0.0509 in 2020 [4][5]. - The total comprehensive income for the year was RMB 19,863,103.04, a significant turnaround from the previous year's comprehensive loss [4][5].

Core Viewpoint - The company announced a correction to its cash flow statement for the first quarter of 2025, indicating that the adjustments do not significantly impact its financial condition or operating results [1][2]. Summary by Sections Overview of Corrections - The corrections were made due to misclassifications in the cash flow statement, specifically: - Bank acceptance bill discount receipts were incorrectly classified, resulting in a decrease of 8,012,089.86 yuan in cash received from operating activities and an increase of the same amount in cash received from financing activities [1]. - Repayment of bank loans originally recorded under dividend payments was adjusted, increasing cash outflows for debt repayment by 38,000,000 yuan [1][2]. - Lease payments for right-of-use assets were misclassified, leading to an increase of 2,408,300.18 yuan in cash outflows related to financing activities [1][2]. Financial Data Adjustments - The corrected financial data for the first quarter of 2025 includes: - Cash received from operating activities adjusted from 39,182,879.95 yuan to 31,170,790.09 yuan [2]. - Total cash inflows from operating activities decreased from 264,355,023.42 yuan to 256,342,933.56 yuan [2]. - Cash outflows for operating activities decreased from 250,367,230.63 yuan to 238,503,686.87 yuan [2]. - Cash received from financing activities increased from 210,100,000.00 yuan to 218,112,089.86 yuan [2]. - Cash outflows for debt repayment increased from 174,000,000.00 yuan to 212,000,000.00 yuan [2]. Review and Approval Process - The board of directors and the supervisory board unanimously approved the corrections during meetings held on June 25, 2025, confirming that the revised financial data accurately reflects the company's financial status and does not affect revenue or cost of goods sold [3]. - The audit committee also agreed that the corrections comply with relevant regulations and do not harm the interests of the company or its shareholders [3]. Additional Notes - The company expressed apologies for any inconvenience caused to investors and committed to improving the quality of information disclosure in the future [4].