（来源：中国税务报） 转自：中国税务报 张璐 本报记者 佟海艳 在执行细节上，硼达科技根据具体项目情况，请财务人员、业务人员、管理人员分别开展专项评估，形成分阶段、可落地的实施路径，再转化为具体的制 度实施清单，制定了《辽宁硼达科技有限公司税务操作手册》。孟丽颖介绍，以实际销售业务为例，从梳理合同签订开始，审核人员会逐一核对合同主 体、标的、价款、双方义务等细节。其中，发票管理是防范涉税风险的重点之一，审核人员会重点确认发票品名、金额、税率与实际业务的一致性。 数字化转型后效率提升至少40% 化工行业对于财务核算有着精细化的要求，对于票据处理繁琐、数据追溯繁杂等难点，硼达科技通过数字化转型来提升管理效率。 打开辽宁硼达科技有限公司（以下简称硼达科技）网站，首页左上角写着：硼达人长期坚持的"质量为准，诚信为本"的管理理念，使企业呈现出生机勃勃 的发展状态。记者走进公司深入采访后得知，硼是一种用途广泛的化工原料，有"工业味精"之称，广泛应用于航天航空、半导体、电子、陶瓷、冶金、化 妆品、农业等领域。在硼达科技副总经理孟丽颖看来，正如硼在化工行业起到重要的作用，税务合规既是企业坚守"诚信为本"的具体体现，也是企业健 ...

Core Viewpoint - Global New Materials International (06616) has seen a stock price increase of over 4%, currently trading at HKD 9.69, with a transaction volume of HKD 93.31 million [1] Group 1: Acquisition Details - The company plans to acquire approximately 2.57% equity in Seven Color Pearl for HKD 69.02 million [1] - Following the acquisition, Global New Materials International's ownership in Seven Color Pearl will rise to 99.76% [1] Group 2: Business Impact - Seven Color Pearl primarily engages in the production and sales of pearlescent pigments and mica functional fillers, which are core business units for the company [1] - The increase in equity stake is aimed at consolidating more profit distributions to enhance overall financial performance [1]

Core Viewpoint - Anhui Shuguang Chemical Group Co., Ltd. is facing scrutiny from regulators and the market due to abnormal fluctuations in net profit, high proportion of related party transactions, and allegations against its actual controller, Yu Yongfa, for illegally holding shares on behalf of seven state-owned enterprise leaders [2][17][24] Group 1: Financial Performance and Governance Issues - The company has shown significant volatility in its financial performance, with net profits fluctuating dramatically over the past few years, raising concerns about its governance and compliance [6][10] - Shuguang Group's financial statements reveal a stark contrast between reported net profit and actual earnings, indicating potential issues with its internal equity structure and arrangements [2][11] - The actual controller, Yu Yongfa, has been implicated in manipulating the company to lend large sums to related parties without repayment, highlighting serious internal control deficiencies [2][26] Group 2: IPO and Investment Plans - The company aims to raise approximately 1.5 billion yuan through its IPO, primarily to fund projects including a 100,000-ton BDO and 12,000-ton PBAT production facility, a 46,000-ton PTMEG project, and a research center [4][5] - Despite its significant production capacity in cyanide, Shuguang Group's revenue has been declining, with a reported revenue of 3.78 billion yuan in 2021, decreasing to 3.54 billion yuan in 2023 [6][9] Group 3: Related Party Transactions and Control Structure - Shuguang Group heavily relies on related party transactions, raising questions about its independence and profitability [3][15] - The largest shareholders of its most profitable subsidiary, Shuguang Dingshin, are state-owned enterprises, with Yu Yongfa only holding a minority stake, suggesting that the company may not be leveraging its full potential for profit [11][14] Group 4: Compliance and Regulatory Concerns - The company has a history of compliance issues, including the illegal transfer of state-owned shares and the involvement of state enterprise leaders in shareholding arrangements that may constitute a conflict of interest [17][22] - Safety management has also been a concern, with past incidents resulting in fatalities, raising doubts about the company's commitment to regulatory compliance [28]