香港聯合交易所有限公司與證券及期貨事務監察委員會對本申請版本的內容概不負責，對其準確性或完整 性亦不發表任何意見，並明確表示概不就因本申請版本全部或任何部分內容而產生或因倚賴該等內容而引 致的任何損失承擔任何責任。 FUJIAN WANCHEN FOOD GROUP CO., LTD. 福建萬辰食品集團股份有限公司 （「本公司」） （於中華人民共和國註冊成立的股份有限公司） 的申請版本 警告 本申請版本乃根據香港聯合交易所有限公司（「聯交所」）與證券及期貨事務監察委員會（「證監會」）的要求 而刊發，僅用作提供資訊予香港公眾人士。 本申請版本為草擬本，其內所載資料並不完整，亦可能會作出重大變動。 閣下閱覽本文件，即代表 閣 下知悉、接納並向本公司、其保薦人、整體協調人、顧問或包銷團成員表示同意： 本公司招股章程根據香港法例第32章公司（清盤及雜項條文）條例與香港公司註冊處處長登記前，本公司 不會向香港公眾人士提出要約或邀請。倘於適當時候向香港公眾人士提出要約或邀請，有意投資者務請僅 依據呈交香港公司註冊處註冊的本公司招股章程作出投資決定；有關文本將於發售期內向公眾刊發。 聯席保薦人、 [編纂] (a) 本文件僅 ...

Core Viewpoint - The article highlights the proactive measures taken by the tax authorities in Longshun County to support local agricultural enterprises, specifically Guizhou Tianrenyi Agricultural Technology Development Co., Ltd, in overcoming tax-related challenges and enhancing production efficiency during the spring season [1][2]. Group 1: Tax Support Initiatives - Longshun County Tax Bureau organized visits to enterprises to deliver policies, assess needs, and resolve issues, thereby facilitating a faster recovery and production ramp-up for businesses [1]. - The tax authorities provided on-site guidance regarding the sales of self-produced agricultural products, issuance of invoices, and tax incentives for key employment groups [1][2]. Group 2: Policy Interpretation and Guidance - Tax officials explained the continuation of the VAT exemption policy for agricultural producers selling self-produced primary agricultural products, effective from January 1, 2026, specifically for enterprises engaged in mushroom cultivation and sales [1][2]. - Detailed explanations were provided regarding the distinction between primary and deep processing of edible fungi products, emphasizing the need for compliance with VAT regulations for purchased agricultural products that are processed and sold [2]. Group 3: Operational Support for Enterprises - The tax bureau assisted the company in understanding how to properly issue invoices for purchasing agricultural products from farmers and accurately calculate input tax deductions, thereby helping to standardize tax handling and reduce tax-related risks [2]. - The tax authorities indicated that agricultural products used for deep processing would no longer qualify for the additional deduction policy, advising the company to be mindful of these changes in their accounting practices [2].

Economic Development - Guangdong is focusing on enhancing the low-altitude economy, with representatives suggesting improvements in application scenarios and infrastructure to boost innovation in this sector [2] - The emphasis is on improving consumption and ensuring that quality products from Guangdong reach both domestic and international markets, thereby unlocking consumer potential [2] Agricultural Development - Representatives are advocating for the promotion of local agricultural products, particularly specialty items from rural areas, to enter the Greater Bay Area market [3] - There is a call for the establishment of a standard system for agricultural products to facilitate the movement of local specialties across regions [3] - Suggestions include enhancing resource conversion and implementing renewable energy projects in rural areas to increase value from natural resources [3] Social Welfare - There is a strong focus on improving the elderly care system to meet the rising demand for elderly services, with recommendations for a more tailored approach to different elderly groups [4] - The importance of integrating arts education into school curriculums is highlighted, with suggestions for enhancing cultural education in schools to foster traditional arts [4] - Concerns regarding children's health issues, such as scoliosis, have led to proposals for incorporating spinal health into public health initiatives and regular school health checks [5]

Group 1 - The company, Zhongxing Junye, primarily utilizes a distributor sales model for its products, focusing on offline sales and has not yet engaged in online sales [2]