乌兹别克斯坦抽水蓄能冰川项目经济性分析顾问及会计税务顾问选聘采购公告
（采购编号：CG1100062001908689）
1.采购条件
本采购项目乌兹别克斯坦抽水蓄能冰川项目经济性分析顾问及会计税务顾问选聘，采购人为 国际 ，项目资金已落实。该项目已具备采购条件，现对该项目进行公开竞争性谈判采购。
2.项目概况和采购范围
2.1项目概述：本绿地项目拟在乌兹别克斯坦建设一个装机容量600兆瓦的抽水蓄能电站， 国际（香港）公司拟与乌兹别克斯坦合作方按一定的股比合作投资。
2.2采购范围：
（一）Scope of Services采购范围：
Financial ModelAdvisory - Scope of Services经济性分析顾问采购范围：
Pre-Acquisition of Development Rights Stage获得开发权前阶段
1.1Collection of Financial Model Assumption Inputs
收集经济性模型假设输入值
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.
整理经济性分析假设和边界条件清单，协助向各专业顾问征集输入值，包括技术顾问、会计税务顾问及其他顾问
Check the supporting documents for the inputs.
协助公司检查各项商业假设和边界条件输入值的依据
1.2Building a Financial Model for the project
为项目构建财务模型
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.
构建财务模型，开展经济可行性分析，结合甲方内部收益率要求使用现金流折现法对电价报价进行测算
Output relevant economic analysis indicators as required , including but not limited to project IRR, equity IRR and payback peroid l.
根据甲方要求输出相关经济性分析指标，包括项目IRR、权益IRR和投资回报期。
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.
经济性分析须包含敏感性分析和情景分析，模型须包含目标公司和中间层SPV（如有）经济性分析周期内符合国际会计准则的资产负债表、利润表、现金流量表，以及对 国际香港公司财务指标、现金流的影响测算；
1.3Providing Macro and Financing Assumption Parameters
提供宏观和融资假设参数
Analyze the economic prospects of Uzbekistan, and propose assumptions for GDP growth rate, inflation rate, interest rate, and exchange rate.
分析乌兹别克斯坦的经济前景，并对GDP增长率、通货膨胀率、利率和汇率提出假设。
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.
分析汇率、利率、通货膨胀波动对项目公司财务指标影响，以及对股东的影响，提出风险缓释措施
1.4Providing an economic analysis report提供经济性分析报告
base on the works above, issue an economic analysis report.
根据上述工作，出具经济性分析报告
Pre-Construction Stage获得项目开发权后至抽水蓄能项目开工前阶段
Modify the financial model as required with updated assumptions and conduct supplementary economic analysis accordingly.
根据更新的假设按要求修改财务模型，并相应补充经济性分析
Update economic analysis report according to the changes.
根据相关变化更新经济性分析报告
Accounting and Tax Advisory - Scope of Services会计税务顾问采购范围：
1.1 Pre-Acquisition of Development Rights Stage获得项目开发权前
1.1.1 Invesement Structure Analysis交易架构分析
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.
分析目标公司现有投资架构。基于“税务最优”的原则，分析设计投资架构和融资架构优化方案，包括具体实施操作步骤及注意事项
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、股息的预提税、金融交易税、流转税、所得税（含香港所得税分析）、财产税等进行税务分析
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.对本次交易可能提出在实现该投资架构和融资架构税务筹划时需达成的条件及分析预测需实现该条件对应的成本
Provide a comprehensive tax analysis report on the investment structure.
出具交易架构税务分析报告。
1.1.2 Tax Due Diligence税务尽职调查
(1) Macro Tax Environment Analysis宏观税务环境分析
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.?
分析项目所在国家（地区）税务情况，包括适用的税法税规、税收追征期等，跟踪相关税收法律法规的修订，包括全球税改BEPS2.0的影响
(2) Tax Cost and Application Analysis税务成本和应用分析
Identify the types of taxes and fees involved in the project, their rates, calculation bases, and collecting authorities.
了解该项目涉及的税费种类、税费率、计算基数、税费收缴部门
Assess local tax compliance requirements, and explain the determination of taxable income and amounts, and analyze tax risks.
了解当地企业纳税合规情况并说明应纳税所得额和应纳税额的计算，分析税收风险
Analyze tax income adjustments and the treatment of non-deductible expenses, including depreciation and amortization of assets.
了解账面税额调整和不可扣除或不允许支出的税收处理，包括固定资产和无形资产的折旧和摊销
evaluate local thin capitalization rule and offer optimization suggestions for future applications.
分析资本弱化规则的效果，为未来资本弱化的应用提供优化建议
?(3) Income Tax Analysis所得税分析
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.?
分析所得税（包括重大不可扣除项），提出准备相关文件的关键要点。评估拟议交易对所得税合并备案的影响，可能导致的对目标公司、其控股公司及我方的额外潜在责任
(4) Value Added Tax Analysis增值税分析
Interpret value-added tax policies and principles governing taxable versus non-taxable activities.?
说明增值税政策以及应税和非应税活动之间的分配原则
(5) Salary Tax Analysis工资税分析
Explain payroll tax principles, including employee benefits and tax treatments, as well as taxes related to expatriate salaries.?
对工资税适用的原则进行评论，包括人员福利和适用的税收待遇，外派员工工资等涉税税种
(6) Other Tax Analysis其他税分析
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.?
分析目标公司、其控股公司及我方涉及的每年应缴纳的税种，例如不动产税、印花税等。
明确税前收入到净利润的计算过程
(7) Tax assumptions税务数据预测
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.?
预测未来税务数据，如税务折旧方法、递延税计算方法、增值税计算、税率调整等，为商业计划提供支撑
(8) Tax Risk Analysis and Response Planning分析税务风险及应对方案
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，揭示本次交易及目标公司可能存在的税务风险，量化风险敞口，评估风险等级，提出应对措施建议
?(9) Issue Tax Due Diligence Report出具税务尽调报告
Compile and provide a comprehensive tax due diligence report.
编制并提供一份全面的税务尽调报告
1.1.3 Financial Due Diligence 财务尽职调查
(1) Business Overview and Background Analysis业务概览及背景分析
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.?
了解目标公司概况、商业模式及经营环境、股权架构、股东及关联方情况
(2) Revenue Mechanism and Electricity Tariff Analysis监管收入机制和电费分析
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.
分析监管收入机制及其对收入的影响。剖析电费的组成部分，分析每个组成部分的计算规则和调整原则，评估收入的稳定性
?(3) Asset and Liability Analysis资产负债分析
Analyze the accounting treatment of assets and revenue recognition.
分析监管资产的会计处理、收入确认的计算
Assess the asset accounting during construction and operation of the project company.
分析建设期、运营期监管资产会计处理下对目标公司经营效益的影响
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.
分析监管无形资产的会计处理（若有）、政府电费补贴政策及补贴情况，包括授予金额、回款频率、应收余额及账龄，评估对目标公司营运资金的影响（若有）
(4) Revenue and Cost Analysis收入成本分析
evaluate revenue,costs, and profits during the construction and operation period.
分析监管资产建设期及运营期收入、成本、利润
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. 分析收入成本的会计确认方式，包括该确认方式在项目所在地、香港、中国的会计准则上的差异及转换
Analyze key revenue growth factors, sustainability, and capacity utilization rates.
分析关键的收入增长因素及其可持续性和产能利用率
Assess the financial health of the primary revenue sources of the proposed project company, including assets, liabilities, cash flows, and payment capacity. 分析目标公司主要销售商的财务状况，包括但不限于资产，负债，现金流量，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. 分析不同业务单元的成本结构（包括但不限于运营、维修和管理费用、折旧和摊销等），以及成本波动的主要驱动因素及其对毛利率的影响
evaluate major supplier dynamics, supply periods, and prices, future capital expenditures, and assess their potential impact on the cash flows of the project company.
分析主要供应商和供应期限以及价格的波动情况、未来的资本性支出分配，结合商业计划判断未来资本性支出对目标公司现金流的影响
Analyze the composition of financial expenses and interest coverage ratio.?
分析财务费用的组成和利息覆盖率
(5) Cash Flow Analysis现金流分析
Analyze free cash flow for the proposed project company.?
分析目标公司自由现金流趋势
(6) Impact on Financial Statements of controlling shareholder对控股方报表影响分析
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. 对本次交易形成的对目标公司的控制力、相关会计处理、对CSGI合并报表的影响提供分析建议
Analyze the impact of exchange rate risk on financial statements of CSGI and propose mitigation measures.
分析汇率风险对CSGI个体报表、合并报表和现金流的影响，并提出应对措施
Assess the impact on the financial statements of CSGI after applying various financial products, financing derivative tools.
分析在应用不同金融产品、金融衍生工具的情况下，对CSGI报表的影响
(7) Accounting Standards Analysis会计准则分析
Compare and analyze accounting standards in the countries of the project company and the SPV platform company ,in Hong Kong, and in China.?
分析对比项目及控股SPV平台所在地、香港和中国的会计准则
(8) Distribution Policy Analysis分配政策分析
Analyze the profit distribution regulations in the country where the project company locates.?
分析目标公司所在国家/地区的利润分配政策，包括股息政策等
(9) Financial Risk and Response财务风险及应对
based on the above analyses, identify potential financial risks of the project, quantify risk exposure, evaluate risk levels, and propose countermeasure.?
分析揭示目标公司及本次交易可能存在的财务风险，量化风险敞口，评估风险等级，提出应对措施建议
(10) Issue Financial Due Diligence Report出具财务尽调报告
Compile and provide a comprehensive financial due diligence report.
编制并提供一份全面的财务尽调报告
1.1.4 Model Review and Related Analysis模型审阅和相关分析
?(1) Model Reviewing模型审阅
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. ?
审阅财务模型计算逻辑，对估值模型中涉及财务、税务的假设条件和数据进行审阅并出具专业意见，包括但不限于提出营运资金假设、提出会计及税务折旧政策假设
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.
对模型中财务报表等计算是否符合相关会计准则、税务计算和相关参数是否符合适用税法税规、技术/运营假设与相关顾问提供的项目文档是否一致、未来财务预测是否违反融资协议中规定的财务指标限制等事项出具意见
Provide a model review report.?
出具模型审阅报告
1.1.5 Reviewing of Transaction documents and Negotiation Support交易文件审阅及谈判支持
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.
审阅购电协议、投资协议及股东协议中与财务税务有关的条款，识别尽职调查过程发现的风险项，对交易文件中财务税务相关条款的修改提供意见
Provide a transaction document review report.
出具交易文件审阅报告
1.1.6 Financial and Tax Risk Warning and Prevention Suggestions财务及税务风险提示及防控建议
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.
梳理交易重大财税风险，并进行风险源分析、风险影响分析、风险等级评估并量化风险敞口，提出风险防控应对措施，出具风险评估及防范报告
1.2 Pre-Construction Stage开工前阶段
1.2.1 Internal Reporting Support内部汇报支持
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.?
协助公司准备内部汇报专题材料，基于本合同约定的工作范围的工作成果，就涉及财务税务尽调或估值模型审阅的相关问题提供相应解释说明或支持。
1.2.2 Confirmatory Due Diligence确认性尽调
If necessary, obtain and analyze additional information to resolve outstanding issues.
如有针对前述阶段未提供资料的确认性尽调，获得并分析资料以解决尚未解决的问题（如资料允许）
Conduct risk analysis for significant financial and tax risks discovered during this phase, and propose risk prevention and control measures.对本阶段发现的重大财税风险进行风险源分析、风险影响分析，提出应对措施等风险防控建议。
2.3项目实施
否
/
/
乌兹别克斯坦抽水蓄能冰川项目会计税务顾问选聘
12.5
12.5
合同生效之日起至完成投资决策为止（预估约需18个月）。
否
/
备注：（1）除不受限制的特殊包外，一个投标人在一个标的中最多只能中不超过最大中标包数的标包。
注：本项目不收取响应保证金。
3.供应商资格要求
3.1通用资格要求
| 通用资格要求 | |
| 序号 | 内容 |
| 1 | 投标人必须按照要求，在（）中列入严重违法失信企业名单，没有被最高人民法院在“信用中国”网站（）列入失信被执行人名单；在中国电力招标采购网范围内没有处于限制投标资格的处罚期内。 注：不能按以上要求提供网站查询信息截图的投标人，须在《无诚信不良记录承诺函》说明情况。 |
| 4 | 单位负责人为同一人或者存在控股、管理关系的不同单位，不得参加同一标包（标段）报价或者未划分标包（标段）的同一采购项目报价。 |
| 5 | 不接受投标人以联合体形式投标。 |
3.2专用资格要求
| 专用资格要求 | ||
| 序号 | 内容 | 关联标的/标包/标段 |
| 1 | 投标人代表的事务所在乌兹别克斯坦、中国内地和中国香港皆有合法注册或设立有代表处或分支机构，或投标人在乌兹别克斯坦、中国内地和中国香港皆有合法注册或设立有代表处或分支机构。 注：投标人需提供在有效期内的相关工商登记注册证照，提供相关国家、地区注册证件（如营业执照或其他商业注册文件）等相关证书的复印件。 如设立的机构无上述证明材料，投标人需提交说明，内容包括机构设立时间、人员组成、业务范围等信息，并声明对信息的真实性负全部责任。 | 乌兹别克斯坦抽水蓄能冰川项目经济性分析顾问及会计税务顾问选聘[乌兹别克斯坦抽水蓄能冰川项目经济性分析顾问选聘] |
| 2 | 投标人具有估值服务/咨询经验（需提供业绩证明材料，如服务合同首页、交付内容页、签字盖章页的合同复印件或扫描件）。 | 乌兹别克斯坦抽水蓄能冰川项目经济性分析顾问及会计税务顾问选聘[乌兹别克斯坦抽水蓄能冰川项目经济性分析顾问选聘] |
| 3 | 投标人代表的事务所在乌兹别克斯坦、中国内地和中国香港皆有合法注册或设立有代表处或分支机构。 注：投标人需提供在有效期内的相关工商登记注册证照，提供相关国家、地区注册证件（如营业执照或其他商业注册文件）等相关证书的复印件。 如设立的机构无上述证明材料，投标人需提交说明，内容包括机构设立时间、人员组成、业务范围等信息，并声明对信息的真实性负全部责任。 | 乌兹别克斯坦抽水蓄能冰川项目经济性分析顾问及会计税务顾问选聘[乌兹别克斯坦抽水蓄能冰川项目会计税务顾问选聘] |
| 4 | 投标人具有会计税务服务/咨询经验（需提供业绩证明材料，如服务合同首页、交付内容页、签字盖章页的合同复印件或扫描件）。 | 乌兹别克斯坦抽水蓄能冰川项目经济性分析顾问及会计税务顾问选聘[乌兹别克斯坦抽水蓄能冰川项目会计税务顾问选聘] |
4.采购文件获取
4.1采购文件获取方式
本采购项目采用电子招标采购方式，根据《电子招标投标办法》规定，供应商应当在招标公告载明的 注册登记，如实递交有关信息，并经 运营机构验证。凡有意参加响应者，在采购文件发售截止时间前通过（
8.3供应商或者其他利害关系人对采购文件提出投诉的，应当先向采购人提出异议。异议提出人或投诉人不得以异议投诉为名排挤竞争对手，不得进行虚假、恶意投诉，阻碍采购活动的正常进行。经核查发现所提出的异议或投诉存在诬告、故意扰乱招投标秩序等恶意行为，将按照《中国电力招标采购网供应商失信扣分管理实施细则》等制度进行处理。
9.
未在中国电力招标采购网（www.dlztb.com）上注册会员的单位应先点击注册。登录成功后的在 招标会员 区根据招标公告的相应说明获取招标文件！
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来源：中国电力招标采购网
备注：欲购买招标文件的潜在投标人,注册网站并缴纳因特网技术及商务信息服务费后，查看项目业主，招标公告并下载资格预审范围，资质要求，
招标清单，报名申请表等。为保证您能够顺利投标，具体要求及购买标书操作流程按会员区招标信息详细内容为准。
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