江蘇林洋能源股份有限公司

Jiangsu Linyang Energy Co., Ltd.

稅務(wù)戰(zhàn)略與治理框架

Tax Strategy, Governance & Risk Management Framework

文件編號：LY-TX-001    版本：V8.0    生效日期：2026年1月8日

Document No.: LY-TX-001    Version: V8.0    Effective Date: January 8, 2026

1 總則
1 General Provisions

1.1 目的與依據(jù)
1.1 Purpose and Basis

為規(guī)范江蘇林洋能源股份有限公司（以下簡稱"公司"或"林洋能源"）及其合并報表范圍內(nèi)全部境內(nèi)外子公司（以下簡稱"集團"或"各成員企業(yè)"）的稅務(wù)管理工作，統(tǒng)一集團稅務(wù)理念與行為準則，強化稅務(wù)治理與風(fēng)險管控，促進集團持續(xù)、穩(wěn)定、健康發(fā)展，根據(jù)《中華人民共和國公司法》《中華人民共和國企業(yè)所得稅法》《中華人民共和國增值稅法》及其實施條例、《企業(yè)內(nèi)部控制基本規(guī)范》、上海證券交易所相關(guān)上市公司治理準則，以及《江蘇林洋能源股份有限公司章程》，結(jié)合公司經(jīng)營實際，制定本框架。

This Framework is formulated to standardize tax management across Jiangsu Linyang Energy Co., Ltd. (the "Company" or "Linyang Energy") and all domestic and overseas subsidiaries within its consolidated scope (the "Group" or "Member Companies"), to unify the Group’s tax philosophy and standards of conduct, and to strengthen tax governance and risk control so as to support the Group’s sustained, stable and sound development. It is based on the Company Law of the People’s Republic of China, the Enterprise Income Tax Law of the People’s Republic of China, the Value-Added Tax Law of the People’s Republic of China and their implementing regulations, the Basic Standards for Enterprise Internal Control, the corporate governance rules of the Shanghai Stock Exchange applicable to listed companies, and the Articles of Association of Jiangsu Linyang Energy Co., Ltd., and takes into account the Company’s actual operations.

1.2 適用范圍
1.2 Scope

本框架適用于集團所有成員企業(yè)，覆蓋主要稅種（企業(yè)所得稅、增值稅、消費稅、印花稅、關(guān)稅、房產(chǎn)稅、土地使用稅、個人所得稅以及境外子公司所在國家/地區(qū)的相關(guān)稅種）；涵蓋戰(zhàn)略、治理、風(fēng)險、運營、披露五個層次；貫穿業(yè)務(wù)事前、事中、事后全流程。

This Framework applies to all Member Companies of the Group and covers the principal taxes (enterprise income tax, value-added tax, consumption tax, stamp duty, customs duty, property tax, urban land use tax, individual income tax and the relevant taxes of the jurisdictions where overseas subsidiaries operate). It addresses five levels — strategy, governance, risk, operations and disclosure — and runs through the entire business process before, during and after transactions.

1.3 與現(xiàn)行內(nèi)控制度的關(guān)系
1.3 Relationship with Existing Internal Control Policies

本框架是公司《內(nèi)部控制管理手冊》《全面風(fēng)險管理制度》《關(guān)聯(lián)交易管理制度》《內(nèi)部審計制度》等的下位制度文件，對稅務(wù)領(lǐng)域進行專項規(guī)定。公司已聘請立信會計師事務(wù)所（特殊普通合伙）連續(xù) 18 年提供財務(wù)報表審計與內(nèi)部控制審計服務(wù)，2025 年度內(nèi)部控制審計報告為標準無保留意見。本框架在既有內(nèi)控基礎(chǔ)上對稅務(wù)條線進行專門強化與細化。

This Framework is a subordinate document to the Company’s Internal Control Manual, Comprehensive Risk Management Policy, Related-Party Transaction Management Policy and Internal Audit Policy, and provides specific rules for the tax function. The Company has engaged BDO China Shu Lun Pan Certified Public Accountants LLP for 18 consecutive years to provide financial statement audit and internal control audit services, and the 2025 internal control audit report was issued with an unqualified opinion. This Framework further strengthens and refines tax controls on top of the existing internal control system.

2 公開稅務(wù)政策聲明
2 Public Tax Policy Statement

本章內(nèi)容為公司面向投資者、監(jiān)管機構(gòu)和社會公眾的公開聲明，按上市公司可持續(xù)披露與公司治理最佳實踐予以公示。

This chapter constitutes the Company’s public statement to investors, regulators and the general public, and is disclosed in line with best practices for listed company sustainability disclosure and corporate governance.

2.1 守法納稅
2.1 Tax Compliance

公司堅持"依法納稅、合規(guī)優(yōu)先"的根本立場，將遵守稅收法律法規(guī)、及時足額繳納稅款視為企業(yè)公民的基本義務(wù)和社會責(zé)任。公司及成員企業(yè)嚴格依照各稅種實體法與程序法履行納稅義務(wù)，按規(guī)定辦理稅務(wù)登記、稅務(wù)認定、發(fā)票領(lǐng)用、納稅申報、稅款繳納等事項，確保申報數(shù)據(jù)真實、準確、完整，杜絕偷逃稅、逃避繳納稅款、抗稅、騙稅及虛開發(fā)票等違法行為。報告期內(nèi)，公司未發(fā)生因重大稅收違法被稅務(wù)行政處罰的情形（詳見 2025 年年度報告"第六節(jié) 重要事項"披露）。

The Company upholds "tax payment in accordance with law, with compliance first" as its fundamental position, and regards compliance with tax laws and the timely and full payment of taxes as a basic obligation and social responsibility of a corporate citizen. The Company and its Member Companies strictly perform their tax obligations under the substantive and procedural provisions of each tax law, handle tax registration, tax status recognition, invoice acquisition, tax filing and tax payment as required, ensure that filed data are true, accurate and complete, and eliminate tax evasion, evasion of tax payment, tax resistance, tax fraud and issuance of false invoices. During the reporting period, the Company was not subject to any tax administrative penalty for major tax violations (see Section 6 "Significant Matters" of the 2025 Annual Report).

2.2 風(fēng)險偏好
2.2 Risk Appetite

公司稅務(wù)風(fēng)險偏好總體為"低風(fēng)險、合規(guī)導(dǎo)向"。具體表述為：

The Company’s overall tax risk appetite is "low risk, compliance-oriented", expressed as follows:

在守法合規(guī)的前提下，公司不接受任何可能引致稅務(wù)行政處罰、納稅信用降級、移送稽查、公開譴責(zé)或重大聲譽損失的稅務(wù)安排；

Subject to legal compliance, the Company does not accept any tax arrangement that could lead to tax administrative penalties, downgrading of tax credit rating, referral for inspection, public censure or significant reputational loss;

在交易結(jié)構(gòu)設(shè)計與稅收優(yōu)惠適用中，公司堅持"實質(zhì)重于形式"和"業(yè)務(wù)真實性"原則，以交易背后的商業(yè)實質(zhì)作為稅務(wù)處理的判斷基準；

In designing transaction structures and applying tax incentives, the Company adheres to the principles of "substance over form" and "business authenticity", and treats the commercial substance behind a transaction as the basis for tax treatment;

對存在政策模糊、地區(qū)口徑差異、跨境認定復(fù)雜等情形的重大事項，公司傾向于事前與主管稅務(wù)機關(guān)溝通確認，并以書面意見或預(yù)約定價安排作為執(zhí)行依據(jù)；

For significant matters involving ambiguous policy, regional differences in interpretation or complex cross-border determination, the Company prefers to confirm its position with the competent tax authority in advance and to rely on written opinions or advance pricing arrangements as the basis for execution;

對稅收籌劃收益與稅務(wù)合規(guī)成本進行綜合權(quán)衡，不以單純降低當期稅負作為唯一目標。

The Company comprehensively weighs the benefits of tax planning against the cost of tax compliance, and does not treat the mere reduction of current tax burden as the sole objective.

2.3 稅務(wù)籌劃原則
2.3 Tax Planning Principles

公司開展稅務(wù)籌劃遵循下列原則：

The Company conducts tax planning in accordance with the following principles:

1. 合法合規(guī)底線原則：所有籌劃安排不得違反稅收法律法規(guī)的強制性規(guī)定和反避稅規(guī)則；

1. Legal compliance bottom line: no planning arrangement may violate mandatory provisions of tax laws and regulations or anti-avoidance rules;

2. 商業(yè)實質(zhì)優(yōu)先原則：籌劃以真實業(yè)務(wù)為前提，不構(gòu)造虛假交易、不虛開發(fā)票、不人為調(diào)節(jié)利潤；

2. Commercial substance priority: planning is premised on genuine business, and does not involve fictitious transactions, false invoicing or artificial profit adjustment;

3. 政策導(dǎo)向契合原則：積極適用國家鼓勵的高新技術(shù)企業(yè)、研發(fā)費用加計扣除、公共基礎(chǔ)設(shè)施項目"三免三減半"等稅收優(yōu)惠政策，主動對接"雙碳"目標與新型電力系統(tǒng)建設(shè)戰(zhàn)略；

3. Alignment with policy direction: the Company actively applies state-encouraged tax incentives such as the high-tech enterprise rate, super deduction of R&D expenses and the "three-year exemption and three-year half reduction" for public infrastructure projects, and proactively aligns with the "dual carbon" goals and the new power system strategy;

4. 整體稅負最優(yōu)原則：以集團整體稅負與現(xiàn)金流時間價值最優(yōu)化為目標，避免單一成員企業(yè)、單一稅種、單一年度的片面最優(yōu)化；

4. Overall tax efficiency: the objective is to optimize the Group’s overall tax burden and the time value of cash flow, avoiding narrow optimization for a single Member Company, a single tax or a single year;

5. 事前評估論證原則：重大籌劃安排須經(jīng)稅務(wù)、法務(wù)、內(nèi)控、財務(wù)、外部專業(yè)顧問多維度事前評估，并按本框架第 4 章規(guī)定的層級審批；

5. Prior assessment: significant planning arrangements require prior multi-dimensional assessment by tax, legal, internal control, finance and external professional advisers, and approval at the levels prescribed in Chapter 4 of this Framework;

6. 留痕可溯原則：籌劃決策過程、備查資料、政策依據(jù)、測算底稿須完整留存，保管期限不少于十年。

6. Traceability: the decision process, supporting materials, policy basis and calculation workpapers for planning must be fully retained for no less than ten years.

2.4 與稅務(wù)機關(guān)關(guān)系
2.4 Relationship with Tax Authorities

公司主張并維護"平等、誠信、互信、合作"的征納關(guān)系。具體要求：

The Company advocates and maintains a relationship with tax authorities based on equality, good faith, mutual trust and cooperation. Specific requirements are:

堅持依法申報、主動溝通，按規(guī)定向主管稅務(wù)機關(guān)報送財務(wù)會計報告、納稅申報表、稅收調(diào)查資料、關(guān)聯(lián)交易申報表等；

File tax returns in accordance with law and communicate proactively, submitting financial reports, tax returns, tax investigation materials and related-party transaction filings to the competent tax authority as required;

積極配合稅務(wù)機關(guān)依法開展的納稅評估、稅務(wù)稽查、納稅信用評價、稅收調(diào)查等工作，及時、完整提供資料；

Actively cooperate with tax assessments, tax inspections, tax credit evaluations and tax investigations lawfully conducted by tax authorities, and provide complete materials in a timely manner;

在重大政策適用、跨地區(qū)涉稅事項、關(guān)聯(lián)交易定價等存在爭議或不確定的事項上，主動申請與主管稅務(wù)機關(guān)開展事前溝通，必要時啟動預(yù)約定價安排（APA）或事先裁定程序；

For disputed or uncertain matters such as the application of major policies, cross-regional tax issues and related-party pricing, proactively seek prior consultation with the competent tax authority and, where necessary, initiate an advance pricing arrangement (APA) or advance ruling procedure;

嚴禁任何向稅務(wù)人員輸送不正當利益、提供虛假資料、隱瞞收入或關(guān)聯(lián)交易等行為；

Strictly prohibit any provision of improper benefits to tax officials, submission of false materials, concealment of income or related-party transactions, or similar conduct;

集團成員企業(yè)均需按規(guī)定維護良好的納稅信用等級（A 級或 B 級），并將納稅信用納入相關(guān)責(zé)任人的考核指標。

All Member Companies must maintain a good tax credit rating (Grade A or B) as required, and tax credit is included in the performance assessment of the responsible persons.

2.5 政策批準層級
2.5 Approval Hierarchy

公司根據(jù)事項重要性與影響金額，設(shè)置"稅務(wù)事項四級審批機制"：

Based on the materiality and financial impact of matters, the Company has established a four-tier approval mechanism for tax matters:

涉及上市公司信息披露義務(wù)的稅務(wù)事項（如稅收優(yōu)惠資質(zhì)失效、重大稅務(wù)稽查結(jié)論、年度稅務(wù)報告披露等），按《信息披露管理制度》同步履行披露程序。

Tax matters that trigger listed company disclosure obligations (such as loss of tax incentive qualification, conclusions of major tax inspections and annual tax report disclosure) are disclosed concurrently in accordance with the Information Disclosure Management Policy.

3 稅務(wù)戰(zhàn)略
3 Tax Strategy

3.1 戰(zhàn)略愿景
3.1 Strategic Vision

公司將稅務(wù)管理定位為"公司治理與價值創(chuàng)造的重要組成部分"，通過系統(tǒng)化、標準化、智能化的稅務(wù)管理，支撐公司"智能、儲能、新能源"三大主業(yè)的全球布局，實現(xiàn)"合規(guī)創(chuàng)造價值、稅務(wù)服務(wù)戰(zhàn)略"。

The Company positions tax management as "an important component of corporate governance and value creation". Through systematic, standardized and intelligent tax management, it supports the global layout of the Company’s three core businesses — smart grid, energy storage and new energy — and pursues "compliance creating value, tax serving strategy".

3.2 戰(zhàn)略目標
3.2 Strategic Objectives

1. 合規(guī)目標：連續(xù)保持納稅信用 A 級或 B 級；不發(fā)生重大稅務(wù)行政處罰；不發(fā)生重大偷逃稅或虛開發(fā)票事件；稅務(wù)稽查結(jié)論無重大未決異議。

1. Compliance objectives: maintain tax credit Grade A or B continuously; no major tax administrative penalties; no major tax evasion or false invoicing incidents; no major unresolved objections in tax inspection conclusions.

2. 效益目標：通過稅收優(yōu)惠應(yīng)享盡享、研發(fā)活動稅務(wù)管理、跨境稅收優(yōu)化安排，整體有效稅率在合理區(qū)間內(nèi)可控；研發(fā)費用加計扣除等優(yōu)惠的應(yīng)享盡享率不低于 95%。

2. Efficiency objectives: through full utilization of tax incentives, tax management of R&D activities and optimized cross-border tax arrangements, keep the overall effective tax rate controllable within a reasonable range, with a utilization rate of no less than 95% for incentives such as the super deduction of R&D expenses.

3. 治理目標：建立董事會—審計委員會—風(fēng)險管理委員會—CFO—稅務(wù)管理部—成員企業(yè)的多層級稅務(wù)治理體系；每年至少一次向董事會審計委員會專題報告稅務(wù)工作；連續(xù)保持內(nèi)部控制審計報告標準無保留意見。

3. Governance objectives: establish a multi-level tax governance system spanning the Board, the Audit Committee, the Risk Management Committee, the CFO, the Tax Management Department and Member Companies; report on tax work to the Board Audit Committee at least once a year; and maintain an unqualified internal control audit opinion continuously.

4. 能力目標：建成以稅務(wù)管理部為樞紐、專業(yè)稅務(wù)人才為核心、外部專業(yè)顧問為支撐的復(fù)合型稅務(wù)團隊；推進稅務(wù)信息化建設(shè)，重大申報、備案、資料歸檔實現(xiàn)數(shù)字化、智能化。

4. Capability objectives: build a multidisciplinary tax team centered on the Tax Management Department, supported by professional tax specialists and external advisers; advance tax digitalization so that major filings, record-keeping and archiving are digital and intelligent.

3.3 戰(zhàn)略原則
3.3 Strategic Principles

3.4 與公司戰(zhàn)略的銜接
3.4 Alignment with Corporate Strategy

公司戰(zhàn)略以"智能、儲能、新能源"三大業(yè)務(wù)為核心，積極響應(yīng)"雙碳"目標和新型電力系統(tǒng)建設(shè)。本框架在以下方面與公司戰(zhàn)略銜接：

The Company’s strategy centers on the three businesses of smart grid, energy storage and new energy, and actively responds to the "dual carbon" goals and the construction of a new power system. This Framework aligns with the corporate strategy in the following respects:

支持新能源板塊持續(xù)申請并維護高新技術(shù)企業(yè)資質(zhì)、研發(fā)費用加計扣除、增值稅即征即退等優(yōu)惠；

Supporting the new energy segment in continuously applying for and maintaining the high-tech enterprise status, super deduction of R&D expenses, immediate VAT refund and other incentives;

支持海外子公司的跨境稅務(wù)合規(guī)、轉(zhuǎn)讓定價文檔與稅收協(xié)定應(yīng)用；

Supporting overseas subsidiaries in cross-border tax compliance, transfer pricing documentation and application of tax treaties;

支持儲能、光伏 EPC 等業(yè)務(wù)模式的納稅義務(wù)發(fā)生時點判斷、合同條款稅務(wù)審查；

Supporting the determination of tax liability timing and the tax review of contract terms for business models such as energy storage and PV EPC;

配合公司輕資產(chǎn)轉(zhuǎn)型、資產(chǎn)剝離等資本運作，提供稅務(wù)論證與方案比選。

Supporting capital operations such as the asset-light transformation and asset divestitures with tax analysis and comparison of alternatives.

3.5 資源配置與能力建設(shè)
3.5 Resource Allocation and Capability Building

公司根據(jù)戰(zhàn)略需要，將稅務(wù)管理納入財務(wù)管理中心核心職能，設(shè)置稅務(wù)管理部作為常設(shè)專業(yè)部門。稅務(wù)管理部負責(zé)統(tǒng)籌集團稅務(wù)政策研究與制定、重大事項集中管理、跨地區(qū)協(xié)調(diào)、對外溝通與培訓(xùn)。集團各成員企業(yè)須配備專職或兼職稅務(wù)對接人員，納入稅務(wù)管理部統(tǒng)一組織協(xié)調(diào)。

As required by its strategy, the Company incorporates tax management into the core functions of the Financial Management Center and establishes the Tax Management Department as a standing specialized department. The Tax Management Department is responsible for coordinating Group tax policy research and formulation, centralized management of significant matters, cross-regional coordination, external communication and training. Each Member Company must designate full-time or part-time tax liaisons, coordinated by the Tax Management Department.

4 稅務(wù)治理架構(gòu)
4 Tax Governance Structure

4.1 治理層級
4.1 Governance Levels

公司稅務(wù)治理遵循"決策—監(jiān)督—管理—執(zhí)行"四層架構(gòu)，與公司治理體系（股東會—董事會及專門委員會—經(jīng)營管理層—職能部門）相對應(yīng)。

The Company’s tax governance follows a four-tier structure of "decision — oversight — management — execution", corresponding to the corporate governance system (shareholders’ meeting — Board and its committees — management — functional departments).

4.2 董事會及審計委員會職責(zé)
4.2 Responsibilities of the Board and Audit Committee

董事會每年至少聽取一次稅務(wù)戰(zhàn)略與重大風(fēng)險專題報告；

The Board hears a dedicated report on tax strategy and major risks at least once a year;

董事會審計委員會按《審計委員會工作細則》定期審議公司稅務(wù)風(fēng)險評估報告、年度稅務(wù)工作總結(jié)、內(nèi)部控制評價中涉及稅務(wù)的部分；

The Board Audit Committee, in accordance with the Audit Committee Charter, regularly reviews the tax risk assessment report, the annual tax work summary and the tax-related parts of the internal control evaluation;

涉及披露的稅務(wù)事項（如稅收優(yōu)惠資質(zhì)、重大爭議、年度稅務(wù)支出及有效稅率分析等）按上市公司治理要求履行審議與披露程序。

Tax matters requiring disclosure (such as tax incentive qualifications, major disputes, annual tax expenditure and effective tax rate analysis) go through the review and disclosure procedures required for listed company governance.

4.3 風(fēng)險管理委員會職責(zé)
4.3 Responsibilities of the Risk Management Committee

公司在董事會下設(shè)風(fēng)險管理委員會，按董事會批準的風(fēng)險管理政策統(tǒng)籌市場、信用、流動性等風(fēng)險的同時，將稅務(wù)風(fēng)險納入全面風(fēng)險管理體系，定期評估稅收政策變化對公司財務(wù)的影響，提出應(yīng)對建議。

The Company has established a Risk Management Committee under the Board. While coordinating market, credit, liquidity and other risks under the risk management policy approved by the Board, it incorporates tax risk into the comprehensive risk management system, regularly assesses the financial impact of tax policy changes and proposes response measures.

4.4 CFO 與稅務(wù)管理部職責(zé)
4.4 Responsibilities of the CFO and the Tax Management Department

CFO（主管會計工作負責(zé)人）：對公司稅務(wù)管理工作負總責(zé)，審核重大稅務(wù)事項的方案與執(zhí)行結(jié)果，定期向?qū)徲嬑瘑T會匯報。

CFO: assumes overall responsibility for the Company’s tax management, reviews the plans and execution results of major tax matters, and reports to the Audit Committee regularly.

稅務(wù)管理部：具體負責(zé)集團稅務(wù)政策研究與解讀、稅收優(yōu)惠資質(zhì)維護、研發(fā)活動稅務(wù)管理、關(guān)聯(lián)交易申報、跨境稅務(wù)管理、重大事項集中管理、稅務(wù)信息化、培訓(xùn)、稽查應(yīng)對、對外溝通協(xié)調(diào)等。

Tax Management Department: responsible for Group tax policy research and interpretation, maintenance of tax incentive qualifications, tax management of R&D activities, related-party transaction filing, cross-border tax management, centralized management of significant matters, tax digitalization, training, inspection response and external coordination.

各成員企業(yè)稅務(wù)對接人：負責(zé)本企業(yè)日常稅務(wù)申報、發(fā)票管理、備案、稅企溝通，配合集團開展稅務(wù)自查與稽查應(yīng)對。

Member Company tax liaisons: responsible for local tax filing, invoice management, record-filing and communication with tax authorities, and support Group tax self-inspections and inspection responses.

4.5 業(yè)務(wù)部門職責(zé)
4.5 Responsibilities of Business Units

業(yè)務(wù)部門在合同簽訂、商業(yè)模式設(shè)計、客戶/對手方選擇等環(huán)節(jié)同步考慮稅務(wù)因素；

Business units consider tax factors when signing contracts, designing business models and selecting customers or counterparties;

重大合同簽署前，由稅務(wù)管理部進行稅務(wù)評審并出具意見；

Before a major contract is signed, the Tax Management Department conducts a tax review and issues an opinion;

業(yè)務(wù)部門不得自行承諾或?qū)ν馓峁┥娑悧l款承諾。

Business units may not make commitments on tax clauses on their own or provide such commitments externally.

4.6 內(nèi)部審計職責(zé)
4.6 Responsibilities of Internal Audit

公司內(nèi)部審計部門定期對集團稅務(wù)管理開展專項審計，重點覆蓋：

The Internal Audit Department conducts regular dedicated audits of Group tax management, focusing on:

稅收優(yōu)惠資質(zhì)維護與適用準確性；

maintenance of tax incentive qualifications and accuracy of application;

研發(fā)費用加計扣除的合規(guī)性；

compliance of the super deduction of R&D expenses;

關(guān)聯(lián)交易申報與轉(zhuǎn)讓定價文檔完備性；

related-party transaction filing and completeness of transfer pricing documentation;

大額稅務(wù)事項的審批與執(zhí)行情況；

approval and execution of large tax matters;

信息系統(tǒng)數(shù)據(jù)準確性。

accuracy of information system data.

審計結(jié)果直接上報審計委員會，并作為內(nèi)控評價報告的組成部分。報告期內(nèi)，公司聘請立信會計師事務(wù)所（特殊普通合伙）出具了標準無保留意見的內(nèi)部控制審計報告（詳見 2025 年年度報告）。

Audit results are reported directly to the Audit Committee and form part of the internal control evaluation report. During the reporting period, the Company engaged BDO China Shu Lun Pan Certified Public Accountants LLP, which issued an unqualified internal control audit report (see the 2025 Annual Report).

4.7 稅務(wù)治理的獨立性安排（新增）
4.7 Independence Arrangements in Tax Governance (New)

公司確保稅務(wù)管理職能獨立于業(yè)務(wù)經(jīng)營單元，稅務(wù)管理部在專業(yè)判斷上不受業(yè)務(wù)指標約束，并對下列事項保留否決權(quán)或提請升級審議權(quán)：交易缺乏商業(yè)實質(zhì)的安排；以降低稅負為唯一目的且無合理商業(yè)理由的架構(gòu)；可能引致重大稅務(wù)處罰或聲譽損失的方案；拒絕提供必要涉稅資料或要求隱瞞涉稅信息的業(yè)務(wù)指令。

The Company ensures that the tax management function is independent of business operating units. The Tax Management Department is not subject to business targets in exercising professional judgment and retains veto or escalation rights on the following: arrangements lacking commercial substance; structures whose sole purpose is reducing tax with no reasonable commercial rationale; schemes that could lead to major tax penalties or reputational loss; and business instructions to withhold necessary tax information or conceal tax-related facts.

稅務(wù)管理部負責(zé)人由 CFO 提名、董事會審計委員會審議后任免，其績效考核中合規(guī)類指標權(quán)重不低于 50%，不與短期稅負下降指標直接掛鉤。

The head of the Tax Management Department is nominated by the CFO and appointed or removed after review by the Board Audit Committee. Compliance indicators account for no less than 50% of that person’s performance assessment and are not directly linked to short-term tax burden reduction targets.

4.8 稅務(wù)事項決策程序（新增）
4.8 Decision-Making Procedure for Tax Matters (New)

重大稅務(wù)事項實行"提出—評估—審批—執(zhí)行—復(fù)核"五步程序：（1）由業(yè)務(wù)部門或稅務(wù)管理部提出事項說明及初步方案；（2）稅務(wù)管理部組織稅務(wù)影響測算、合規(guī)性分析及風(fēng)險評級，必要時取得外部專業(yè)意見；（3）按 2.5 條規(guī)定的層級履行審批，第四級事項須形成書面決議；（4）執(zhí)行部門按批準方案實施并留存過程記錄；（5）執(zhí)行完畢后由稅務(wù)管理部復(fù)核實施結(jié)果與批準方案的一致性，差異重大的重新報批。

Significant tax matters follow a five-step procedure of proposal, assessment, approval, execution and review: (1) the business unit or Tax Management Department submits a description and preliminary plan; (2) the Tax Management Department performs tax impact calculation, compliance analysis and risk rating, obtaining external professional opinions where necessary; (3) approval is obtained at the level prescribed in Section 2.5, with Tier 4 matters requiring a written resolution; (4) the executing unit implements the approved plan and retains process records; (5) after completion, the Tax Management Department verifies consistency between the outcome and the approved plan, and re-submits material deviations for approval.

4.9 稅務(wù)專業(yè)能力與人員保障（新增）
4.9 Tax Expertise and Staffing (New)

集團從事稅務(wù)管理的人員應(yīng)具備財稅、法律或相關(guān)專業(yè)背景，其中核心崗位人員應(yīng)持有注冊會計師、稅務(wù)師、法律職業(yè)資格等專業(yè)資格之一，或具備同等專業(yè)能力。公司建立稅務(wù)人員輪崗與強制休假制度，關(guān)鍵崗位連續(xù)任職原則上不超過五年。

Personnel engaged in Group tax management should have a background in finance and taxation, law or a related field. Core position holders should hold at least one professional qualification such as Certified Public Accountant, Certified Tax Agent or legal professional qualification, or possess equivalent professional competence. The Company operates job rotation and mandatory leave for tax personnel, with continuous service in key positions generally not exceeding five years.

4.10 三道防線（新增）
4.10 Three Lines of Defense (New)

公司建立稅務(wù)風(fēng)險三道防線：第一道為業(yè)務(wù)部門與成員企業(yè)稅務(wù)對接人，負責(zé)源頭合規(guī)與信息真實性；第二道為稅務(wù)管理部與 CFO，負責(zé)制度建設(shè)、專業(yè)審核與風(fēng)險監(jiān)測；第三道為內(nèi)部審計部門與外部審計機構(gòu)，負責(zé)獨立監(jiān)督與評價。三道防線之間建立信息共享與問題移送機制，重大事項在 24 小時內(nèi)相互通報。

The Company operates three lines of defense for tax risk. The first line comprises business units and Member Company tax liaisons, responsible for source-level compliance and data accuracy. The second line comprises the Tax Management Department and the CFO, responsible for rule-making, professional review and risk monitoring. The third line comprises Internal Audit and external auditors, responsible for independent oversight and evaluation. The three lines share information and refer issues to one another, notifying each other of significant matters within 24 hours.

5 稅務(wù)風(fēng)險管理制度
5 Tax Risk Management System

5.1 風(fēng)險識別
5.1 Risk Identification

公司建立"日常識別 + 定期識別 + 重大事項專項識別"三層次的稅務(wù)風(fēng)險識別機制：

The Company operates a three-tier tax risk identification mechanism of routine identification, periodic identification and special identification of significant matters:

日常識別：稅務(wù)管理部在日常申報、發(fā)票管理、合同評審、稅收優(yōu)惠維護中持續(xù)識別風(fēng)險點；

Routine identification: the Tax Management Department continuously identifies risk points in routine filing, invoice management, contract review and tax incentive maintenance;

定期識別：每季度對集團稅收政策變化、稅收優(yōu)惠資質(zhì)狀態(tài)、關(guān)聯(lián)交易、跨境業(yè)務(wù)等進行全面風(fēng)險掃描；

Periodic identification: a comprehensive risk scan of tax policy changes, tax incentive qualification status, related-party transactions and cross-border business is conducted quarterly;

專項識別：對重大并購、新業(yè)務(wù)模式上線、跨境架構(gòu)調(diào)整、稅收政策重大調(diào)整等開展專項稅務(wù)風(fēng)險評估。

Special identification: dedicated tax risk assessments are conducted for major acquisitions, launches of new business models, cross-border restructuring and major tax policy changes.

5.2 風(fēng)險評估
5.2 Risk Assessment

稅務(wù)風(fēng)險按"發(fā)生可能性 × 影響程度"二維矩陣進行分級：

Tax risks are graded using a two-dimensional matrix of "likelihood × impact":

5.3 風(fēng)險應(yīng)對
5.3 Risk Response

預(yù)防性措施：事前評審、政策培訓(xùn)、合同稅務(wù)條款標準化、申報口徑標準化；

Preventive measures: prior review, policy training, standardization of contract tax clauses and filing positions;

發(fā)現(xiàn)性措施：季度自查、內(nèi)部審計、年度匯算清繳復(fù)核、外部審計復(fù)核；

Detective measures: quarterly self-inspection, internal audit, review of the annual tax settlement and external audit review;

糾正性措施：補正申報、調(diào)整賬務(wù)、申請稅收救濟；

Corrective measures: supplementary filing, accounting adjustment and application for tax remedies;

補救性措施：對已造成損失的，啟動責(zé)任認定與追究；

Remedial measures: initiate accountability determination and pursuit where losses have occurred;

爭議處理：對稅務(wù)處理存在爭議的，依法行使陳述、申辯、聽證、復(fù)議、訴訟等救濟權(quán)利。

Dispute handling: exercise the legal rights of statement, defense, hearing, administrative reconsideration and litigation in respect of disputed tax treatments.

5.4 風(fēng)險監(jiān)控與預(yù)警
5.4 Risk Monitoring and Early Warning

公司建立"稅務(wù)風(fēng)險預(yù)警指標體系"，關(guān)鍵監(jiān)測指標包括但不限于：

The Company has established a tax risk early warning indicator system. Key monitoring indicators include but are not limited to:

稅收優(yōu)惠資質(zhì)到期前 6 個月預(yù)警；

early warning six months before the expiry of tax incentive qualifications;

有效稅率顯著偏離行業(yè)基準 ±3 個百分點以上預(yù)警；

early warning where the effective tax rate deviates from the industry benchmark by more than ±3 percentage points;

研發(fā)費用占營業(yè)收入比例異常波動預(yù)警；

early warning on abnormal fluctuation of R&D expenses as a proportion of revenue;

關(guān)聯(lián)交易金額占同類交易 30% 以上預(yù)警；

early warning where related-party transactions account for more than 30% of similar transactions;

境外所得占利潤總額比例超過閾值預(yù)警；

early warning where overseas income exceeds the threshold proportion of total profit;

被納稅評估、稽查、舉報等外部事件觸發(fā)預(yù)警。

early warning triggered by external events such as tax assessment, inspection or complaints.

5.5 風(fēng)險報告與溝通
5.5 Risk Reporting and Communication

日常報告：稅務(wù)管理部按月編制稅務(wù)簡報，提交 CFO；

Routine reporting: the Tax Management Department prepares a monthly tax brief for the CFO;

季度報告：每季度向風(fēng)險管理委員會報告稅務(wù)風(fēng)險評估與處置情況；

Quarterly reporting: report tax risk assessment and handling to the Risk Management Committee each quarter;

年度報告：每年向董事會審計委員會提交年度稅務(wù)戰(zhàn)略執(zhí)行情況、稅務(wù)風(fēng)險評估、稅務(wù)支出與有效稅率分析報告；

Annual reporting: submit to the Board Audit Committee an annual report on strategy execution, tax risk assessment, tax expenditure and effective tax rate analysis;

重大事項即時報：發(fā)生重大稅務(wù)事項（如稽查、爭議、重大處罰、稅收優(yōu)惠失效等），24 小時內(nèi)啟動逐級上報機制，最終上報董事長。

Immediate reporting of significant matters: upon occurrence of a major tax matter (such as an inspection, dispute, major penalty or loss of a tax incentive), a tiered escalation mechanism is activated within 24 hours and the matter is ultimately reported to the Chairman.

5.6 爭議處理與法律救濟
5.6 Dispute Handling and Legal Remedies

公司與稅務(wù)機關(guān)發(fā)生納稅爭議時，遵循下列處理流程：

Where a tax dispute arises with a tax authority, the Company follows this procedure:

1. 由稅務(wù)管理部牽頭進行事實與法律梳理，提出處理建議；

1. The Tax Management Department leads the factual and legal analysis and proposes a recommended approach;

2. 按層級履行內(nèi)部審批；

2. Internal approval is obtained at the prescribed levels;

3. 依法與主管稅務(wù)機關(guān)溝通，必要時申請上級稅務(wù)機關(guān)復(fù)核；

3. Communicate with the competent tax authority in accordance with law and, where necessary, apply to a higher-level tax authority for review;

4. 對處理結(jié)果仍有異議的，依法申請行政復(fù)議；

4. Where objections remain, apply for administrative reconsideration in accordance with law;

5. 對復(fù)議結(jié)果仍不服的，依法向人民法院提起行政訴訟；

5. Where the reconsideration result is still not accepted, file an administrative lawsuit with a people’s court in accordance with law;

6. 全過程保留完整的文書檔案與溝通記錄。

6. Retain complete documentation and communication records throughout the process.

5.7 稅務(wù)風(fēng)險清單與年度評估（新增）
5.7 Tax Risk Register and Annual Assessment (New)

稅務(wù)管理部應(yīng)維護集團稅務(wù)風(fēng)險清單，逐項記錄風(fēng)險描述、涉及稅種與主體、風(fēng)險等級、現(xiàn)有控制措施、剩余風(fēng)險、責(zé)任人與整改期限。風(fēng)險清單每季度更新一次，并作為年度風(fēng)險評估報告的附件提交審計委員會。年度評估應(yīng)至少覆蓋：稅收優(yōu)惠適用、研發(fā)費用歸集、關(guān)聯(lián)交易定價、跨境利潤分配、并購重組、新業(yè)務(wù)模式及重大合同條款。

The Tax Management Department maintains a Group tax risk register recording, for each item, the risk description, taxes and entities involved, risk level, existing controls, residual risk, owner and remediation deadline. The register is updated quarterly and submitted to the Audit Committee as an annex to the annual risk assessment report. The annual assessment covers at least tax incentive application, R&D expense aggregation, related-party pricing, cross-border profit allocation, mergers and acquisitions, new business models and major contract terms.

5.8 舉報與舉報人保護（新增）
5.8 Whistleblowing and Whistleblower Protection (New)

員工、供應(yīng)商及其他利益相關(guān)方可通過公司監(jiān)察部舉報渠道，實名或匿名舉報稅務(wù)違法違規(guī)行為，包括虛開發(fā)票、隱瞞收入、偽造涉稅資料、向稅務(wù)人員輸送不當利益等。監(jiān)察部獨立受理并嚴格保密舉報人身份，禁止任何形式的打擊報復(fù)；惡意舉報經(jīng)查證屬實的，按公司制度處理。

Employees, suppliers and other stakeholders may report tax violations — including false invoicing, concealment of income, falsification of tax documents and provision of improper benefits to tax officials — through the Supervision Department’s reporting channels, on a named or anonymous basis. The Supervision Department handles reports independently and keeps reporter identities strictly confidential, and retaliation of any kind is prohibited. Malicious reporting, once verified, is handled under Company rules.

5.9 稅務(wù)風(fēng)險與商業(yè)道德（新增）
5.9 Tax Risk and Business Ethics (New)

稅務(wù)安排不得與公司反腐敗、反商業(yè)賄賂政策相沖突。嚴禁通過虛構(gòu)交易、虛增成本、支付咨詢費或服務(wù)費等方式向任何第三方輸送利益；涉及稅務(wù)爭議的溝通應(yīng)有兩人以上參加并留存記錄，不得單獨與稅務(wù)人員進行非公務(wù)接觸或提供任何形式的利益。

Tax arrangements must not conflict with the Company’s anti-corruption and anti-bribery policies. Channeling benefits to any third party through fictitious transactions, inflated costs or payments of consulting or service fees is prohibited. Communications concerning tax disputes must involve at least two persons and be documented; no individual may meet tax officials privately or offer benefits of any kind.

6 配套管理要求
6 Supporting Management Requirements

6.1 關(guān)聯(lián)交易與轉(zhuǎn)讓定價管理
6.1 Related-Party Transactions and Transfer Pricing

集團成員企業(yè)間的內(nèi)部交易嚴格按照獨立交易原則定價，并按規(guī)定準備同期資料。集團合并范圍內(nèi)的關(guān)聯(lián)交易由稅務(wù)管理部統(tǒng)籌管理與對外披露。重點關(guān)注：

Intra-group transactions among Member Companies are priced strictly on an arm’s length basis, and contemporaneous documentation is prepared as required. Related-party transactions within the consolidated scope are centrally managed and externally disclosed by the Tax Management Department. Key focus areas include:

母子公司之間、子公司之間提供貨物、勞務(wù)、技術(shù)服務(wù)、資金的內(nèi)部交易定價；

pricing of intra-group transactions for goods, services, technical services and funds between parent and subsidiaries and among subsidiaries;

境外子公司與境內(nèi)母公司之間的跨境內(nèi)部往來；

cross-border intra-group dealings between overseas subsidiaries and the domestic parent;

年度企業(yè)所得稅匯算清繳時按規(guī)定填報年度關(guān)聯(lián)交易申報表；

filing of the annual related-party transaction forms during the annual enterprise income tax settlement;

對達到國家稅務(wù)總局規(guī)定金額或風(fēng)險標準的，準備本地文檔、主體文檔、集團主體文檔（國別報告）。

preparation of local files, master files and group master files (country-by-country reports) where the thresholds or risk criteria prescribed by the State Taxation Administration are met.

6.2 稅收優(yōu)惠管理
6.2 Tax Incentive Management

公司及成員企業(yè)目前享有的主要稅收優(yōu)惠與維護要點（詳見公司年度報告"附注六、稅項"）：

The main tax incentives currently enjoyed by the Company and its Member Companies and the key maintenance points (see Note 6 "Taxation" of the Annual Report) are as follows:

稅收優(yōu)惠資質(zhì)到期、復(fù)審失敗、政策調(diào)整等情形列為稅務(wù)管理部的年度重點監(jiān)控事項，提前 6 個月啟動應(yīng)對預(yù)案。

Expiry of tax incentive qualifications, failed re-certification and policy changes are designated as annual key monitoring matters for the Tax Management Department, with contingency plans initiated six months in advance.

6.3 跨境稅務(wù)管理
6.3 Cross-Border Tax Management

各海外成員企業(yè)應(yīng)：

Each overseas Member Company shall:

按所在國法律設(shè)立獨立的稅務(wù)登記和申報體系；

establish an independent tax registration and filing system under local law;

按 OECD 或本地規(guī)定準備轉(zhuǎn)讓定價文檔；

prepare transfer pricing documentation in accordance with OECD or local requirements;

重大跨境交易由集團稅務(wù)管理部事前評審；

submit major cross-border transactions to the Group Tax Management Department for prior review;

境外所得匯回時按規(guī)定辦理境外所得稅收抵免；

apply for foreign tax credits as required when repatriating overseas income;

對涉及稅收協(xié)定待遇的事項，按規(guī)定提交稅收居民身份證明、協(xié)定申請表等。

for matters involving treaty benefits, submit tax residency certificates and treaty application forms as required.

6.4 信息系統(tǒng)與數(shù)據(jù)治理
6.4 Information Systems and Data Governance

公司推進稅務(wù)信息化建設(shè)，財務(wù)共享中心或 ERP 系統(tǒng)與稅務(wù)申報、發(fā)票管理、資料歸檔實現(xiàn)集成。稅務(wù)管理部按月生成集團稅務(wù)數(shù)據(jù)看板，包含稅種分布、有效稅率、優(yōu)惠應(yīng)享盡享率、風(fēng)險指標等。

The Company advances tax digitalization, integrating the financial shared service center or ERP system with tax filing, invoice management and archiving. The Tax Management Department produces a monthly Group tax dashboard covering tax composition, effective tax rate, incentive utilization rate and risk indicators.

6.5 培訓(xùn)與文化建設(shè)
6.5 Training and Culture

公司每年至少組織兩次稅務(wù)專業(yè)培訓(xùn)，覆蓋稅收政策更新、典型稽查案例、內(nèi)部制度等。集團成員企業(yè)財務(wù)負責(zé)人、稅務(wù)對接人納入統(tǒng)一培訓(xùn)計劃。

The Company organizes at least two tax professional training sessions each year, covering tax policy updates, typical inspection cases and internal rules. Financial officers and tax liaisons of Member Companies are included in the unified training plan.

6.6 第三方中介管理
6.6 Management of Third-Party Advisers

公司聘請外部專業(yè)機構(gòu)提供稅務(wù)咨詢、轉(zhuǎn)讓定價文檔、年度匯算清繳鑒證、專項稽查應(yīng)對等專業(yè)服務(wù)。第三方中介選聘按公司采購與招標管理制度執(zhí)行。第三方中介機構(gòu)的服務(wù)質(zhì)量與獨立性由稅務(wù)管理部與內(nèi)部審計部門定期評估。

The Company engages external professional firms for tax advisory, transfer pricing documentation, annual tax settlement certification and dedicated inspection response. Selection follows the Company’s procurement and tendering policies. Service quality and independence of third-party advisers are regularly assessed by the Tax Management Department and Internal Audit.

6.7 ESG 與可持續(xù)披露
6.7 ESG and Sustainability Disclosure

2025 年發(fā)布首份可持續(xù)發(fā)展報告（詳見 2025 年年度報告"第五節(jié) 環(huán)境與社會責(zé)任"）。后續(xù)按交易所、監(jiān)管機構(gòu)要求在 ESG/可持續(xù)發(fā)展報告中持續(xù)披露稅務(wù)戰(zhàn)略與治理框架的主要內(nèi)容。

The Company published its first sustainability report in 2025 (see Section 5 "Environment and Social Responsibility" of the 2025 Annual Report). Going forward, it will continue to disclose the main elements of its tax strategy and governance framework in ESG and sustainability reports as required by exchanges and regulators.

6.8 稅務(wù)政策參與與透明溝通（新增）
6.8 Tax Policy Engagement and Transparent Communication (New)

公司可就與自身經(jīng)營直接相關(guān)的稅收政策，通過行業(yè)協(xié)會、商會等合法渠道提出技術(shù)性意見，但不得以任何方式尋求針對特定企業(yè)的稅收優(yōu)惠、稅收返還或特殊待遇，不得以提供贊助、捐贈或利益輸送影響政策制定或執(zhí)法。政策參與的立場、渠道與主要內(nèi)容應(yīng)留存記錄，必要時納入年度稅務(wù)報告。

The Company may submit technical comments on tax policies directly relevant to its operations through lawful channels such as industry associations and chambers of commerce. It may not seek tax preferences, refunds or special treatment specific to the Company in any manner, nor influence policymaking or enforcement through sponsorship, donations or benefits of any kind. The positions, channels and substance of policy engagement are documented and, where necessary, included in the annual tax report.

6.9 稅務(wù)檔案與數(shù)據(jù)保存（新增）
6.9 Tax Records and Data Retention (New)

稅務(wù)申報表、完稅憑證、稅務(wù)備案資料、籌劃論證材料、轉(zhuǎn)讓定價文檔、稽查應(yīng)對文書及與稅務(wù)機關(guān)的溝通記錄，應(yīng)按法律法規(guī)規(guī)定期限保存，法律法規(guī)未規(guī)定的，保存期限不少于十年。涉及重大稅務(wù)爭議、稽查或訴訟的檔案，保存至事項終結(jié)后十年。電子檔案應(yīng)具備可檢索、可追溯、防篡改的技術(shù)保障。

Tax returns, tax payment receipts, record-filing materials, planning analyses, transfer pricing documentation, inspection response documents and records of communication with tax authorities are retained for the periods prescribed by law and, where no period is prescribed, for at least ten years. Records concerning major tax disputes, inspections or litigation are retained for ten years after the matter is concluded. Electronic records must be searchable, traceable and technically protected against tampering.

6.10 稅務(wù)合規(guī)承諾與責(zé)任約束（新增）
6.10 Tax Compliance Commitment and Accountability (New)

公司董事、高級管理人員及財務(wù)、稅務(wù)關(guān)鍵崗位人員應(yīng)簽署稅務(wù)合規(guī)承諾書，承諾不授意、不參與、不隱瞞任何稅務(wù)違法違規(guī)行為。對因故意或重大過失導(dǎo)致稅務(wù)處罰、滯納金或聲譽損失的責(zé)任人，依據(jù)公司制度追究責(zé)任，涉嫌犯罪的移送司法機關(guān)。因執(zhí)行上級違法指令而導(dǎo)致違規(guī)的，執(zhí)行人已提出異議并留存記錄的，可減輕或免于責(zé)任。

Directors, senior management and key finance and tax personnel sign a tax compliance commitment undertaking not to authorize, participate in or conceal any tax violation. Persons responsible for tax penalties, late fees or reputational loss caused by intent or gross negligence are held accountable under Company rules and, where a crime is suspected, referred to judicial authorities. A person who commits a violation by executing an unlawful instruction may have liability reduced or waived if the person raised an objection and documented it.

6.11 稅務(wù)風(fēng)險與業(yè)務(wù)連續(xù)性（新增）
6.11 Tax Risk and Business Continuity (New)

對可能引發(fā)重大稅務(wù)風(fēng)險的場景（如關(guān)鍵稅收優(yōu)惠資質(zhì)失效、重大稽查立案、跨境架構(gòu)被否定），稅務(wù)管理部應(yīng)制定應(yīng)急預(yù)案，明確觸發(fā)條件、報告路徑、應(yīng)對措施與替代方案，并每年至少演練一次。預(yù)案應(yīng)評估對現(xiàn)金流、有效稅率、財務(wù)報表及披露義務(wù)的影響。

For scenarios that could trigger major tax risk (such as loss of a key tax incentive qualification, initiation of a major inspection or rejection of a cross-border structure), the Tax Management Department prepares contingency plans specifying triggers, reporting paths, response measures and alternatives, and rehearses them at least once a year. The plans assess impacts on cash flow, effective tax rate, financial statements and disclosure obligations.

7 監(jiān)督評價與修訂
7 Monitoring, Evaluation and Revision

7.1 監(jiān)督評價
7.1 Monitoring and Evaluation

稅務(wù)管理部每年組織對本框架執(zhí)行情況的自查評價，形成年度稅務(wù)工作總結(jié)報告；

The Tax Management Department conducts an annual self-assessment of the implementation of this Framework and prepares an annual tax work summary report;

內(nèi)部審計部門將本框架執(zhí)行情況納入年度審計計劃；

Internal Audit includes implementation of this Framework in its annual audit plan;

外部審計師在內(nèi)部控制審計中關(guān)注本框架的遵循情況；

External auditors consider compliance with this Framework in the internal control audit;

董事會審計委員會每年至少一次專題聽取稅務(wù)工作匯報并形成意見。

The Board Audit Committee hears a dedicated tax report and issues its opinion at least once a year.

7.2 修訂機制
7.2 Revision Mechanism

本框架由公司稅務(wù)管理部負責(zé)解釋和修訂，遇下列情形之一應(yīng)啟動修訂：

This Framework is interpreted and revised by the Tax Management Department. Revision is initiated where any of the following occurs:

1. 國家稅收法律法規(guī)、監(jiān)管規(guī)則發(fā)生重大變化；

1. major changes in national tax laws, regulations or regulatory rules;

2. 公司戰(zhàn)略、業(yè)務(wù)范圍、組織架構(gòu)發(fā)生重大調(diào)整；

2. major adjustments to the Company’s strategy, business scope or organizational structure;

3. 公司稅務(wù)治理與風(fēng)險管理發(fā)生重大事項或暴露重大缺陷；

3. major events or material deficiencies in tax governance and risk management;

4. 董事會、審計委員會或經(jīng)營管理層認為必要的其他情形。

4. other circumstances deemed necessary by the Board, the Audit Committee or management.

修訂按"稅務(wù)管理部起草—CFO 審核—總裁辦公會審議—董事會審計委員會審議—董事會審批"程序執(zhí)行，重大修訂按上市公司治理要求履行披露程序。

Revisions follow the procedure of drafting by the Tax Management Department, review by the CFO, deliberation by the President’s Office Meeting, review by the Board Audit Committee and approval by the Board. Major revisions are disclosed as required for listed company governance.

7.3 考核與問責(zé)（新增）
7.3 Performance Assessment and Accountability (New)

公司建立稅務(wù)管理績效評價機制，對成員企業(yè)和相關(guān)部門考核下列指標：納稅申報及時率與準確率、稅款繳納及時率、稅收優(yōu)惠應(yīng)享盡享率、稅務(wù)風(fēng)險事項整改完成率、培訓(xùn)覆蓋率、重大稅務(wù)處罰與稽查調(diào)整金額。考核結(jié)果納入年度績效評價，并與相關(guān)負責(zé)人薪酬掛鉤。

The Company operates a tax management performance assessment mechanism assessing Member Companies and relevant functions on: timeliness and accuracy of tax filing, timeliness of tax payment, utilization rate of tax incentives, completion rate of tax risk remediation, training coverage, and amounts of major tax penalties and inspection adjustments. Results are incorporated into annual performance evaluation and linked to the remuneration of responsible managers.

7.4 生效
7.4 Effectiveness

本框架經(jīng)公司董事會審議通過之日起生效，自 2026 年度起施行，原有相關(guān)稅務(wù)管理制度與本框架不一致的，以本框架為準。

This Framework takes effect on the date of approval by the Board and applies from fiscal year 2026. In the event of inconsistency between existing tax management rules and this Framework, this Framework prevails.

附錄 A 公司基本情況
Appendix A Company Profile

公司全稱：江蘇林洋能源股份有限公司（601222.SH）

Full name: Jiangsu Linyang Energy Co., Ltd. (601222.SH)

法定代表人：尹彪（董事長）

Legal representative: Yin Biao (Chairman)

注冊地址：江蘇省啟東經(jīng)濟開發(fā)區(qū)林洋路 666 號

Registered address: No. 666 Linyang Road, Qidong Economic Development Zone, Jiangsu Province

行業(yè)：電子測量儀器制造（核心業(yè)務(wù)覆蓋智能電網(wǎng)終端、儲能、新能源三大板塊）

Industry: manufacture of electronic measuring instruments (core business covering smart grid terminals, energy storage and new energy)

主要財務(wù)報告審計及內(nèi)部控制審計機構(gòu)：立信會計師事務(wù)所（特殊普通合伙）

Auditor of financial statements and internal control: BDO China Shu Lun Pan Certified Public Accountants LLP

2025 年度：營業(yè)收入 487,559.15 萬元；內(nèi)部控制審計報告為標準無保留意見

Fiscal year 2025: operating revenue RMB 4,875,591,500; internal control audit report issued with an unqualified opinion

附錄 B 主要政策與監(jiān)管依據(jù)
Appendix B Main Policies and Regulatory Basis

附錄 C 術(shù)語表
Appendix C Glossary