烏茲別克斯坦抽水蓄能冰川項目經(jīng)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(jīng)濟性分析顧問及會計稅務顧問選聘，采購人為南方電網(wǎng)國際有限責任公司，項目資金已落實。該項目已具備采購條件，現(xiàn)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

2.12.2采購：

（一）       Scope of Services采購范圍：

Financial Model Advisory - Scope of Services經(jīng)濟性分析顧問采購范圍：

Pre-Acquisition of Development Rights Stage獲得開發(fā)權前階段

1.1Collection of Financial Model Assumption Inputs

收集經(jīng)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(jīng)濟性分析假設和邊界條件清單，協(xié)助向各專業(yè)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(xié)助公司檢查各項商業(yè)假設和邊界條件輸入值的依據(jù)

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(jīng)濟可行性分析，結合甲方內(nèi)部收益率要求使用現(xiàn)金流折現(xiàn)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(jù)甲方要求輸出相關經(jīng)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(jīng)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(jīng)濟性分析周期內(nèi)符合國際會計準則的資產(chǎn)負債表、利潤表、現(xiàn)金流量表，以及對南網(wǎng)國際香港公司財務指標、現(xiàn)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(shù)

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(jīng)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(jīng)濟性分析報告

Base on the works above, issue an economic analysis report.

根據(jù)上述工作，出具經(jīng)濟性分析報告

Pre-Construction Stage獲得項目開發(fā)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(jù)更新的假設按要求修改財務模型，并相應補充經(jīng)濟性分析

Update economic analysis report according to the changes.

根據(jù)相關變化更新經(jīng)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(fā)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(xiàn)有投資架構。基于“稅務最優(yōu)”的原則，分析設計投資架構和融資架構優(yōu)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(chǎn)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(xiàn)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(xiàn)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(diào)查

(1) Macro Tax Environment Analysis宏觀稅務環(huán)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(qū)）稅務情況，包括適用的稅法稅規(guī)、稅收追征期等，跟蹤相關稅收法律法規(guī)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(shù)、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?shù)仄髽I(yè)納稅合規(guī)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(diào)整和不可扣除或不允許支出的稅收處理，包括固定資產(chǎn)和無形資產(chǎn)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(guī)則的效果，為未來資本弱化的應用提供優(yōu)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(chǎn)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(shù)據(jù)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(shù)據(jù)，如稅務折舊方法、遞延稅計算方法、增值稅計算、稅率調(diào)整等，為商業(yè)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(diào)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(diào)報告

1.1.3 Financial Due Diligence 財務盡職調(diào)查

(1) Business Overview and Background Analysis業(yè)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(yè)模式及經(jīng)營環(huán)境、股權架構、股東及關聯(lián)方情況

(2) Revenue Mechanism and Electricity Tariff Analysis監(jiān)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(jiān)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(guī)則和調(diào)整原則，評估收入的穩(wěn)定性

?(3) Asset and Liability Analysis資產(chǎn)負債分析

Analyze the accounting treatment of assets and revenue recognition.

分析監(jiān)管資產(chǎn)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(jiān)管資產(chǎn)會計處理下對目標公司經(jīng)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(jiān)管無形資產(chǎn)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(jiān)管資產(chǎn)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(xù)性和產(chǎn)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(chǎn)，負債，現(xiàn)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(yè)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(yè)計劃判斷未來資本性支出對目標公司現(xiàn)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(xiàn)金流分析

Analyze free cash flow for the proposed project company.?

分析目標公司自由現(xiàn)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(xiàn)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(chǎn)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(qū)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(diào)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(diào)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(shù)據(jù)進行審閱并出具專業(yè)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(shù)是否符合適用稅法稅規(guī)、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(xié)議中規(guī)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(xié)議、投資協(xié)議及股東協(xié)議中與財務稅務有關的條款，識別盡職調(diào)查過程發(fā)現(xiàn)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(nèi)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(xié)助公司準備內(nèi)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(diào)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(diào)

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(diào)，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(fā)現(xiàn)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項目實施地點：2.4采購分類：2.5項目類別：服務

2.6：

注：1除不受限制的特殊包外，一個投標人在一個中最多只能中不超過最大中標包數(shù)的標包。

3.供應商資格要求

3.1通用資格要求

3.2專用資格要求

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(jù)《電子招標投標辦法》規(guī)定，供應商應當在招標公告載明的電子招標投標交易平臺注冊登記，如實遞交有關信息，并經(jīng)電子招標投標交易平臺運營機構驗證。凡有意參加響應者，在采購文件發(fā)售截止時間前通過南方電網(wǎng)公司供應鏈統(tǒng)一服務平臺（www.bidding.csg.cn）完成供應商登記并免費獲取電子采購文件，在響應文件遞交截止時間前完成供應商數(shù)字證書（電子印章）辦理、響應文件編制加密及遞交。供應商要為數(shù)字證書辦理預留足夠的時間，由于自身原因造成無法響應的，后果由供應商自行承擔。

電子化投標操作路徑如下：

獲取路徑：門戶網(wǎng)站->點擊供應商登錄->選擇供應鏈統(tǒng)一服務平臺（新系統(tǒng)）->購標管理；

投標路徑：門戶網(wǎng)站->點擊供應商登錄->選擇供應鏈統(tǒng)一服務平臺（新系統(tǒng)）->投標管理；

投標助手下載路徑：門戶網(wǎng)站->點擊供應商登錄->選擇供應鏈統(tǒng)一服務平臺（新系統(tǒng)）->購標管理-項目參加及文件下載-可下載項目。

供應商登記咨詢電話：4008100100轉1

供應鏈統(tǒng)一服務平臺操作咨詢電話：4008100100轉3

數(shù)字證書辦理咨詢電話：400-666-3999

電話咨詢時間：周一至周五 上午8:30-12:00,下午14:00-17:00

4.2采購文件獲取時間

獲取開始時間：2024年11月25日19時00分00秒

獲取結束時間：2024年11月28日18時00分00秒

4.3供應商要求澄清采購文件的截止時間：2024年11月28日20時00分00秒

5.響應文件的遞交和談判

5.1響應文件遞交方式：通過南方電網(wǎng)供應鏈統(tǒng)一服務平臺（www.bidding.csg.cn）遞交響應文件。

5.2響應文件遞交開始時間：2024年11月25日19時00分00秒

5.3響應文件遞交截止時間：2024年12月02日09時00分00秒

5.34談判時間及形式

談判時間：談判開始時間預計為2024年12月02日09時00分00秒，與每一供應商進行談判的具體時間另行通知。

談判形式：本次采購采用錄音電話遠程談判方式，供應商無需到達談判現(xiàn)場，澄清、說明和補正以及最終報價確認內(nèi)容通過南方電網(wǎng)供應鏈統(tǒng)一服務平臺(www.bidding.csg.cn)提交響應文件。供應商在響應文件中明確授權進行談判的代表及聯(lián)系方式，供應商法定代表人或授權人在談判期間需保持電話和網(wǎng)絡暢通，若電話無法接通，則視為放棄談判和最終報價的權利，談判工作組以該供應商的第一次報價作為最終報價進行評審。

6.發(fā)布公告的媒介

 本次采購公告和成交公告在“南方電網(wǎng)公司供應鏈統(tǒng)一服務平臺（www.bidding.csg.cn）”上發(fā)布。

7.計算機硬件特征碼審查要求、違法行為處理

7.1計算機硬件特征碼審查要求

為進一步規(guī)范采購活動，維護公平競爭的市場環(huán)境，本項目對供應商在采購文件下載、響應文件制作及上傳過程中產(chǎn)生的計算機硬件特征碼嚴格審查。供應商如存在以下任一情形，由評標委員會對其作否決投標處理：

（1）與其他供應商下載采購文件的IP地址、響應文件的CPU序列號及硬盤序列號三者同時一致；

（2）與其他供應商上傳響應文件的IP地址、響應文件的CPU序列號及硬盤序列號三者同時一致；

（3）與其他供應商的響應文件網(wǎng)卡MAC地址一致。

如采購項目最小獨立評審單元（標的/標包/標段）出現(xiàn)上述任一情形，將否決供應商響應該采購項目及同一采購項目后續(xù)采購的全部響應文件。

如響應文件存在串通投標情形的，將依據(jù)南方電網(wǎng)公司相關規(guī)定，對相關供應商實施不接受投標處理。

7.2串通投標、弄虛作假、行賄等違法行為處理

供應商不得相互串通報價或者與采購人串通報價，不得以他人名義報價或者以其他方式弄虛作假騙取成交，不得向采購人或者采購工作組成員行賄謀取成交。請各供應商高度重視投標誠信，對響應文件中存在生產(chǎn)制造能力、服務網(wǎng)點、業(yè)績（含合同、發(fā)票）等造假情形，或私下與采購工作組成員進行與報價內(nèi)容有關的接觸（如評審前通過電話、信息和會面等方式詢問是否參加評審，請專家在評審中給予關照等）等各類違法違規(guī)行為，一經(jīng)查實，采購人將嚴格按照國家法律法規(guī)及《南方電網(wǎng)公司供應商失信扣分管理細則》等有關規(guī)定進行嚴肅處理。

8.異議及投訴

8.1供應商或者其他利害關系人對本項目的采購文件有異議的，應當以書面形式在響應文件遞交截止時間2日前提出。

異議文件應當包括下列內(nèi)容：

（1）異議提出人的名稱、地址及有效聯(lián)系方式；

（2）異議事項；

（3）有效線索和相關證明材料。

異議提出人是法人的，異議文件必須由其法定代表人或者授權代表簽字并蓋章（授權代表同時還需提交授權委托書）；其他組織或自然人提出異議的，異議文件必須由其主要負責人或提出異議人本人簽字，并附有效身份證明復印件，由本人提交。

異議遞交地點：廣州市天河區(qū)天河路188號新天河賓館2樓南方電網(wǎng)供應商服務大廳

異議遞交方式：通過傳真或當面遞交（傳真： 020-38122354）

異議遞交電話：4008100100轉2

8.2供應商或者其他利害關系人認為本次采購活動不符合法律、法規(guī)、規(guī)章規(guī)定的，可以向有關監(jiān)督部門投訴，投訴應有明確的請求和必要的證明材料。

監(jiān)督投訴機構名稱：南方電網(wǎng)國際有限責任公司工程技術部

監(jiān)督投訴機構電話：020-36623463

監(jiān)督投訴機構郵箱：nwgjgyljd@csg.cn

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(jīng)核查發(fā)現(xiàn)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《中國南方電網(wǎng)有限責任公司供應商失信扣分管理實施細則》等制度進行處理。

9.聯(lián)系方式

采 購 人：南方電網(wǎng)國際有限責任公司

地    址：廣東省廣州市

采購代理機構：南方電網(wǎng)供應鏈集團有限公司

地    址：廣州市天河區(qū)天河路178號

聯(lián) 系 人：張工

電    話：4008100100轉2

10.公無。

采購無。

采購人（或采購代理機構）主要負責人或授權的項目負責人（簽名）： 

     采購人或其采購代理機構名稱（蓋章）：南方電網(wǎng)供應鏈集團有限公司【蓋章位置】

                      2024年11月25日