烏茲別克斯坦抽水蓄能冰川項目經濟性分析顧問及會計稅務顧問選聘采購公告
（采購編號：CG1100062001908689）
1.采購條件
本采購項目烏茲別克斯坦抽水蓄能冰川項目經濟性分析顧問及會計稅務顧問選聘，采購人為 國際 ，項目資金已落實。該項目已具備采購條件，現對該項目進行公開競爭性談判采購。
2.項目概況和采購范圍
2.1項目概述：本綠地項目擬在烏茲別克斯坦建設一個裝機容量600兆瓦的抽水蓄能電站， 國際（香港）公司擬與烏茲別克斯坦合作方按一定的股比合作投資。
2.2采購范圍：
（一）Scope of Services采購范圍：
Financial ModelAdvisory - Scope of Services經濟性分析顧問采購范圍：
Pre-Acquisition of Development Rights Stage獲得開發權前階段
1.1Collection of Financial Model Assumption Inputs
收集經濟性模型假設輸入值
Compile a list of economic analysis assumptions and boundary conditions. Assist in collecting inputs provided by various professional advisors, including technical advisor, accounting and tax advisor and other advisors.
整理經濟性分析假設和邊界條件清單，協助向各專業顧問征集輸入值，包括技術顧問、會計稅務顧問及其他顧問
Check the supporting documents for the inputs.
協助公司檢查各項商業假設和邊界條件輸入值的依據
1.2Building a Financial Model for the project
為項目構建財務模型
Build a financial model and use the discounted cash flow method in conjunction with the internal rate of return requirements of the principal to calculate the required electricity price.
構建財務模型，開展經濟可行性分析，結合甲方內部收益率要求使用現金流折現法對電價報價進行測算
Output relevant economic analysis indicators as required , including but not limited to project IRR, equity IRR and payback peroid l.
根據甲方要求輸出相關經濟性分析指標，包括項目IRR、權益IRR和投資回報期。
Economic analysis must include sensitivity analysis and scenario analysis. The model must build the balance sheets, income statements, and cash flow statements that comply with international accounting standards for the project company and any intermediate SPV (if applicable). The impact on the financial indicators and cash flows of shareholders must also be analyzed.
經濟性分析須包含敏感性分析和情景分析，模型須包含目標公司和中間層SPV（如有）經濟性分析周期內符合國際會計準則的資產負債表、利潤表、現金流量表，以及對 國際香港公司財務指標、現金流的影響測算；
1.3Providing Macro and Financing Assumption Parameters
提供宏觀和融資假設參數
Analyze the economic prospects of Uzbekistan, and propose assumptions for GDP growth rate, inflation rate, interest rate, and exchange rate.
分析烏茲別克斯坦的經濟前景，并對GDP增長率、通貨膨脹率、利率和匯率提出假設。
Analyze the impact of exchange rate fluctuations, interest rate fluctuations, and inflation fluctuations on financial indicators of the project company and the impact on the return of shareholders , and propose risk mitigation measures.
分析匯率、利率、通貨膨脹波動對項目公司財務指標影響，以及對股東的影響，提出風險緩釋措施
1.4Providing an economic analysis report提供經濟性分析報告
base on the works above, issue an economic analysis report.
根據上述工作，出具經濟性分析報告
Pre-Construction Stage獲得項目開發權后至抽水蓄能項目開工前階段
Modify the financial model as required with updated assumptions and conduct supplementary economic analysis accordingly.
根據更新的假設按要求修改財務模型，并相應補充經濟性分析
Update economic analysis report according to the changes.
根據相關變化更新經濟性分析報告
Accounting and Tax Advisory - Scope of Services會計稅務顧問采購范圍：
1.1 Pre-Acquisition of Development Rights Stage獲得項目開發權前
1.1.1 Invesement Structure Analysis交易架構分析
evaluate the investment holding structure of the proposed project company. Design and analyze optimized investment and financing structures with a focus on “tax optimization.”Detailed implementation steps and precautions should be included in the analysis report.
分析目標公司現有投資架構。基于“稅務最優”的原則，分析設計投資架構和融資架構優化方案，包括具體實施操作步驟及注意事項
Conduct a comprehensive tax analysis on potential interest and dividend withholding taxes, transaction taxes, VAT taxes, income taxes (including Hong Kong income tax analysis), property taxes, etc.
涉及的利息、股息的預提稅、金融交易稅、流轉稅、所得稅（含香港所得稅分析）、財產稅等進行稅務分析
Outline the requirements for tax planning of the investment and financing structure, along with an analysis and prediction of the costs associated with meeting these requirements.對本次交易可能提出在實現該投資架構和融資架構稅務籌劃時需達成的條件及分析預測需實現該條件對應的成本
Provide a comprehensive tax analysis report on the investment structure.
出具交易架構稅務分析報告。
1.1.2 Tax Due Diligence稅務盡職調查
(1) Macro Tax Environment Analysis宏觀稅務環境分析
Analyze recent tax developments in the country and region where the project locates., including applicable tax laws and regulations, tax collection periods, and track revisions to these laws.
Assess their impact on the project, as well as the implications of the international tax reform’s BEPS 2.0.?
分析項目所在國家（地區）稅務情況，包括適用的稅法稅規、稅收追征期等，跟蹤相關稅收法律法規的修訂，包括全球稅改BEPS2.0的影響
(2) Tax Cost and Application Analysis稅務成本和應用分析
Identify the types of taxes and fees involved in the project, their rates, calculation bases, and collecting authorities.
了解該項目涉及的稅費種類、稅費率、計算基數、稅費收繳部門
Assess local tax compliance requirements, and explain the determination of taxable income and amounts, and analyze tax risks.
了解當地企業納稅合規情況并說明應納稅所得額和應納稅額的計算，分析稅收風險
Analyze tax income adjustments and the treatment of non-deductible expenses, including depreciation and amortization of assets.
了解賬面稅額調整和不可扣除或不允許支出的稅收處理，包括固定資產和無形資產的折舊和攤銷
evaluate local thin capitalization rule and offer optimization suggestions for future applications.
分析資本弱化規則的效果，為未來資本弱化的應用提供優化建議
?(3) Income Tax Analysis所得稅分析
Analyze income tax issues (including significant non-deductible items), and give the key point for preparing these filings. evaluate the impact of the proposed transaction on consolidated filing and potential additional liabilities for the project company and its holding company and the investors.?
分析所得稅（包括重大不可扣除項），提出準備相關文件的關鍵要點。評估擬議交易對所得稅合并備案的影響，可能導致的對目標公司、其控股公司及我方的額外潛在責任
(4) Value Added Tax Analysis增值稅分析
Interpret value-added tax policies and principles governing taxable versus non-taxable activities.?
說明增值稅政策以及應稅和非應稅活動之間的分配原則
(5) Salary Tax Analysis工資稅分析
Explain payroll tax principles, including employee benefits and tax treatments, as well as taxes related to expatriate salaries.?
對工資稅適用的原則進行評論，包括人員福利和適用的稅收待遇，外派員工工資等涉稅稅種
(6) Other Tax Analysis其他稅分析
Analyze annual payments such as real estate tax and stamp duty for the project company and its holding company and the investors.?Clarify the calculation process from pre-tax income to net profit.?
分析目標公司、其控股公司及我方涉及的每年應繳納的稅種，例如不動產稅、印花稅等。
明確稅前收入到凈利潤的計算過程
(7) Tax assumptions稅務數據預測
Predict future tax-related assumptions, including tax depreciation methods, deferred tax calculations, value-added tax calculations,and tax rate adjustments,etc, to support business plan.?
預測未來稅務數據，如稅務折舊方法、遞延稅計算方法、增值稅計算、稅率調整等，為商業計劃提供支撐
(8) Tax Risk Analysis and Response Planning分析稅務風險及應對方案
based on the above analyses, identify potential tax risks of the project, quantify risk exposure, evaluate risk levels, and propose countermeasures.
基于上述分析，揭示本次交易及目標公司可能存在的稅務風險，量化風險敞口，評估風險等級，提出應對措施建議
?(9) Issue Tax Due Diligence Report出具稅務盡調報告
Compile and provide a comprehensive tax due diligence report.
編制并提供一份全面的稅務盡調報告
1.1.3 Financial Due Diligence 財務盡職調查
(1) Business Overview and Background Analysis業務概覽及背景分析
Gain a comprehensive understanding of the proposed project company’s operations, business model, and market environment, as well as its equity structure, shareholders, and affiliated entities.?
了解目標公司概況、商業模式及經營環境、股權架構、股東及關聯方情況
(2) Revenue Mechanism and Electricity Tariff Analysis監管收入機制和電費分析
Analyze the revenue mechanism of the project. Dissect the components of electricity tariffs, examine the calculation rules and adjustment principles for each component, and evaluate the stability of revenue.
分析監管收入機制及其對收入的影響。剖析電費的組成部分，分析每個組成部分的計算規則和調整原則，評估收入的穩定性
?(3) Asset and Liability Analysis資產負債分析
Analyze the accounting treatment of assets and revenue recognition.
分析監管資產的會計處理、收入確認的計算
Assess the asset accounting during construction and operation of the project company.
分析建設期、運營期監管資產會計處理下對目標公司經營效益的影響
Analyze the accounting treatment for intangible assets(if any), government electricity subsidy policies, and subsidies received(if any), including grant amounts, collection frequency, and accounts receivable aging, and evaluate their impact on operating funds.
分析監管無形資產的會計處理（若有）、政府電費補貼政策及補貼情況，包括授予金額、回款頻率、應收余額及賬齡，評估對目標公司營運資金的影響（若有）
(4) Revenue and Cost Analysis收入成本分析
evaluate revenue,costs, and profits during the construction and operation period.
分析監管資產建設期及運營期收入、成本、利潤
Analyze the accounting recognition methods for revenue and costs, including differences and conversions across accounting standards in the countries of the project company and the intermediate SPV companies, in Hong Kong, and in China. 分析收入成本的會計確認方式，包括該確認方式在項目所在地、香港、中國的會計準則上的差異及轉換
Analyze key revenue growth factors, sustainability, and capacity utilization rates.
分析關鍵的收入增長因素及其可持續性和產能利用率
Assess the financial health of the primary revenue sources of the proposed project company, including assets, liabilities, cash flows, and payment capacity. 分析目標公司主要銷售商的財務狀況，包括但不限于資產，負債，現金流量，支付能力等
Analyze the cost structure,including but not limited to operations and maintenance, SG&A, depreciation and amortization, as well as other key drivers of cost fluctuations, and their impact on the gross profit margin. 分析不同業務單元的成本結構（包括但不限于運營、維修和管理費用、折舊和攤銷等），以及成本波動的主要驅動因素及其對毛利率的影響
evaluate major supplier dynamics, supply periods, and prices, future capital expenditures, and assess their potential impact on the cash flows of the project company.
分析主要供應商和供應期限以及價格的波動情況、未來的資本性支出分配，結合商業計劃判斷未來資本性支出對目標公司現金流的影響
Analyze the composition of financial expenses and interest coverage ratio.?
分析財務費用的組成和利息覆蓋率
(5) Cash Flow Analysis現金流分析
Analyze free cash flow for the proposed project company.?
分析目標公司自由現金流趨勢
(6) Impact on Financial Statements of controlling shareholder對控股方報表影響分析
Provide analysis and recommendations on the control of the proposed project company, related accounting treatments, and the impact on the consolidated financial statements of CSGI. 對本次交易形成的對目標公司的控制力、相關會計處理、對CSGI合并報表的影響提供分析建議
Analyze the impact of exchange rate risk on financial statements of CSGI and propose mitigation measures.
分析匯率風險對CSGI個體報表、合并報表和現金流的影響，并提出應對措施
Assess the impact on the financial statements of CSGI after applying various financial products, financing derivative tools.
分析在應用不同金融產品、金融衍生工具的情況下，對CSGI報表的影響
(7) Accounting Standards Analysis會計準則分析
Compare and analyze accounting standards in the countries of the project company and the SPV platform company ,in Hong Kong, and in China.?
分析對比項目及控股SPV平臺所在地、香港和中國的會計準則
(8) Distribution Policy Analysis分配政策分析
Analyze the profit distribution regulations in the country where the project company locates.?
分析目標公司所在國家/地區的利潤分配政策，包括股息政策等
(9) Financial Risk and Response財務風險及應對
based on the above analyses, identify potential financial risks of the project, quantify risk exposure, evaluate risk levels, and propose countermeasure.?
分析揭示目標公司及本次交易可能存在的財務風險，量化風險敞口，評估風險等級，提出應對措施建議
(10) Issue Financial Due Diligence Report出具財務盡調報告
Compile and provide a comprehensive financial due diligence report.
編制并提供一份全面的財務盡調報告
1.1.4 Model Review and Related Analysis模型審閱和相關分析
?(1) Model Reviewing模型審閱
Assess the financial model’s calculation logic, examine the assumptions and data related to accounting and taxation, and provide professional opinions on working capital assumptions, accounting and tax depreciation policy assumptions. ?
審閱財務模型計算邏輯，對估值模型中涉及財務、稅務的假設條件和數據進行審閱并出具專業意見，包括但不限于提出營運資金假設、提出會計及稅務折舊政策假設
Provide opinions on whether the calculations in financial statements in the model comply with relevant accounting standards, whether tax calculations and related parameters are in line with applicable tax laws and regulations, whether technical/operational assumptions are consistent with project documents provided by relevant consultants, and whether future financial forecasts violate the restrictions on financial indicators stipulated in financing agreements.
對模型中財務報表等計算是否符合相關會計準則、稅務計算和相關參數是否符合適用稅法稅規、技術/運營假設與相關顧問提供的項目文檔是否一致、未來財務預測是否違反融資協議中規定的財務指標限制等事項出具意見
Provide a model review report.?
出具模型審閱報告
1.1.5 Reviewing of Transaction documents and Negotiation Support交易文件審閱及談判支持
Review the financial and tax-related clauses in the project's power purchase agreement, investment agreement, and shareholders' agreement, identify the risk items discovered during the due diligence process, and propose revisions to the financial and tax-related clauses.
審閱購電協議、投資協議及股東協議中與財務稅務有關的條款，識別盡職調查過程發現的風險項，對交易文件中財務稅務相關條款的修改提供意見
Provide a transaction document review report.
出具交易文件審閱報告
1.1.6 Financial and Tax Risk Warning and Prevention Suggestions財務及稅務風險提示及防控建議
Compile major financial and tax risks, conduct risk source and impact analysis, assess risk levels, quantify risk exposure, assess risk levels, propose prevention and control measures, and issue risk assessment and prevention reports.
梳理交易重大財稅風險，并進行風險源分析、風險影響分析、風險等級評估并量化風險敞口，提出風險防控應對措施，出具風險評估及防范報告
1.2 Pre-Construction Stage開工前階段
1.2.1 Internal Reporting Support內部匯報支持
Assist in preparing internal reporting materials and provide explanations or support on financial and tax due diligence or financial model review issues based on the contract’s scope of work.?
協助公司準備內部匯報專題材料，基于本合同約定的工作范圍的工作成果，就涉及財務稅務盡調或估值模型審閱的相關問題提供相應解釋說明或支持。
1.2.2 Confirmatory Due Diligence確認性盡調
If necessary, obtain and analyze additional information to resolve outstanding issues.
如有針對前述階段未提供資料的確認性盡調，獲得并分析資料以解決尚未解決的問題（如資料允許）
Conduct risk analysis for significant financial and tax risks discovered during this phase, and propose risk prevention and control measures.對本階段發現的重大財稅風險進行風險源分析、風險影響分析，提出應對措施等風險防控建議。
2.3項目實施
否
/
/
烏茲別克斯坦抽水蓄能冰川項目會計稅務顧問選聘
12.5
12.5
合同生效之日起至完成投資決策為止（預估約需18個月）。
否
/
備注：（1）除不受限制的特殊包外，一個投標人在一個標的中最多只能中不超過最大中標包數的標包。
注：本項目不收取響應保證金。
3.供應商資格要求
3.1通用資格要求
| 通用資格要求 | |
| 序號 | 內容 |
| 1 | 投標人必須按照要求，在（）中列入嚴重違法失信企業名單，沒有被最高人民法院在“信用中國”網站（）列入失信被執行人名單；在中國電力招標采購網范圍內沒有處于限制投標資格的處罰期內。 注：不能按以上要求提供網站查詢信息截圖的投標人，須在《無誠信不良記錄承諾函》說明情況。 |
| 4 | 單位負責人為同一人或者存在控股、管理關系的不同單位，不得參加同一標包（標段）報價或者未劃分標包（標段）的同一采購項目報價。 |
| 5 | 不接受投標人以聯合體形式投標。 |
3.2專用資格要求
| 專用資格要求 | ||
| 序號 | 內容 | 關聯標的/標包/標段 |
| 1 | 投標人代表的事務所在烏茲別克斯坦、中國內地和中國香港皆有合法注冊或設立有代表處或分支機構，或投標人在烏茲別克斯坦、中國內地和中國香港皆有合法注冊或設立有代表處或分支機構。 注：投標人需提供在有效期內的相關工商登記注冊證照，提供相關國家、地區注冊證件（如營業執照或其他商業注冊文件）等相關證書的復印件。 如設立的機構無上述證明材料，投標人需提交說明，內容包括機構設立時間、人員組成、業務范圍等信息，并聲明對信息的真實性負全部責任。 | 烏茲別克斯坦抽水蓄能冰川項目經濟性分析顧問及會計稅務顧問選聘[烏茲別克斯坦抽水蓄能冰川項目經濟性分析顧問選聘] |
| 2 | 投標人具有估值服務/咨詢經驗（需提供業績證明材料，如服務合同首頁、交付內容頁、簽字蓋章頁的合同復印件或掃描件）。 | 烏茲別克斯坦抽水蓄能冰川項目經濟性分析顧問及會計稅務顧問選聘[烏茲別克斯坦抽水蓄能冰川項目經濟性分析顧問選聘] |
| 3 | 投標人代表的事務所在烏茲別克斯坦、中國內地和中國香港皆有合法注冊或設立有代表處或分支機構。 注：投標人需提供在有效期內的相關工商登記注冊證照，提供相關國家、地區注冊證件（如營業執照或其他商業注冊文件）等相關證書的復印件。 如設立的機構無上述證明材料，投標人需提交說明，內容包括機構設立時間、人員組成、業務范圍等信息，并聲明對信息的真實性負全部責任。 | 烏茲別克斯坦抽水蓄能冰川項目經濟性分析顧問及會計稅務顧問選聘[烏茲別克斯坦抽水蓄能冰川項目會計稅務顧問選聘] |
| 4 | 投標人具有會計稅務服務/咨詢經驗（需提供業績證明材料，如服務合同首頁、交付內容頁、簽字蓋章頁的合同復印件或掃描件）。 | 烏茲別克斯坦抽水蓄能冰川項目經濟性分析顧問及會計稅務顧問選聘[烏茲別克斯坦抽水蓄能冰川項目會計稅務顧問選聘] |
4.采購文件獲取
4.1采購文件獲取方式
本采購項目采用電子招標采購方式，根據《電子招標投標辦法》規定，供應商應當在招標公告載明的 注冊登記，如實遞交有關信息，并經 運營機構驗證。凡有意參加響應者，在采購文件發售截止時間前通過（
8.3供應商或者其他利害關系人對采購文件提出投訴的，應當先向采購人提出異議。異議提出人或投訴人不得以異議投訴為名排擠競爭對手，不得進行虛假、惡意投訴，阻礙采購活動的正常進行。經核查發現所提出的異議或投訴存在誣告、故意擾亂招投標秩序等惡意行為，將按照《中國電力招標采購網供應商失信扣分管理實施細則》等制度進行處理。
9.
未在中國電力招標采購網（www.dlztb.com）上注冊會員的單位應先點擊注冊。登錄成功后的在 招標會員 區根據招標公告的相應說明獲取招標文件！
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來源：中國電力招標采購網
備注：欲購買招標文件的潛在投標人,注冊網站并繳納因特網技術及商務信息服務費后，查看項目業主，招標公告并下載資格預審范圍，資質要求，
招標清單，報名申請表等。為保證您能夠順利投標，具體要求及購買標書操作流程按會員區招標信息詳細內容為準。
編輯：csg.cn