Making an impact that matters

Making an impact that matters | Introduction

Introduction 1
Global & local networks 2
Multidisciplinary services & industry expertise  4
Audit & Assurance 7
Consulting 11
Financial Advisory 15
International Business Support 18
Legal 21
Risk Advisory 24
Tax & Business Advisory 27
Office locations 29

02
 Making an impact that matters | Introduction

Introduction

Deloitte exists to do what matters most for our clients, our

people and society.

Since we started in China in 1917, our professional services

practice has developed and grown dramatically. Now,
you can find us on the ground in major cities across this
marketplace and you can have access to the skills and
experience of approximately 13,000 most talented and
qualified professionals; and you are supported in the
realization of your business vision by our scope of services—
honed to help enterprises anticipate, manage and capitalize
on marketplace opportunities and challenges.

While we have transformed dramatically over the past

century, every transformation has been guided by our
"North Star", which is to make an impact that matters by
helping you make your impact in the world.

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Making an impact that matters | Global & local networks

Global & local networks

Global practice

Approximately

245,000 people in
150 countries and
territories
Deloitte member
firms reported
aggregate revenues of

US$36.8 billion
for the fiscal year ended
31 May 2016 (FY16)

Serves

more than 80%

of the world's
largest companies,
as well as large national enterprises,
public institutions, locally important
clients, and successful, fast-growing
global companies.

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 Making an impact that matters | Global & local networks

Local practice

Our offices cover

major cities
in the Chinese Mainland, Hong
Kong, Macau and Mongolia.

Serves more than

There has been a quantum
half of the growth in our workforce:
Fortune Global 150 in the 1980s,
900 in the 1990s,
500® MNCs. 1,900 in the 2000s,
and approximately

13,000 people today.

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Making an impact that matters | Multidisciplinary services & industry expertise

Multidisciplinary services &

industry expertise

4
Making an impact that matters | Multidisciplinary services & industry expertise

Public
Sector

5
Making an impact that matters | Introduction

Our clients are our jewels—treasured

6
 Making an impact that matters | Audit & Assurance

Audit & Assurance

Aspire with assurance
One of the most important steps you take as a listed company or a
company that is preparing to list, is choosing the right audit services
provider, who can help you understand where you stand based on
your financial records and guide you through.

Our services:

• Public Offering Services

• Financial Reporting in the Chinese Mainland

• Financial Reporting in Hong Kong

• Advisory in Audit (AiA)

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Making an impact that matters | Audit & Assurance

Optimize the strategic value of the reporting requirements for

audit Chinese enterprises doing business
The basic tenet of audit is to provide in overseas markets, drawing on our
an established, independent system global network of Deloitte member
of verification of the assets and the firms in more than 150 countries
liabilities of an enterprise, which can and territories, and our collective
be relied upon by all stakeholders experience in the development of
and inform their decision making. At accounting rules and regulations
the core of audit is the concept of around the world.
accountability, which has not changed
much over time. However, what Now is the time to engage custom-
has greatly evolved in the past few designed technology for the audit
decades is our business environment, process
which is characterized by higher As the Internet age transforms the
degree of public scrutiny, greater way enterprises do business, we
economic uncertainty and more make a concerted and continuous
complex regulatory and reporting investment in developing
requirements. It is important to breakthrough technologies, fresh
understand the true value of audit, approaches and new, disruptive
which goes beyond gaining public perspectives to shape the way we
trust and overcoming financial do audits. Our proprietary, state of
reporting hurdles. Companies need the art audit tools and Engagement
a trusted auditor who can bring Management System enhance our
assurance to aspiration by delivering capacity and efficiency in alignment
a true and valid picture of the world with the growing complexity of your
today and by mapping the direction of business. It supports all phases of
change as it happens. the audit process, including planning,
executing, and reporting, and enables
Communicating effectively our professionals to deliver an
through financial reporting audit experience that is ever more
Accounting standards and financial real-time and far-reaching to deliver
reporting are the language of outcomes that are more valuable to
business—connecting enterprises stakeholders.
with their stakeholders. Drawing
on our deep understanding Driving the impact of our audit with
of international, China and US expanded skills, experience and
accounting standards, we serve insights
enterprises doing business in China, It is our mission to help you with the
and have been an active participant all-important obligations of meeting
in their development for over two reporting requirements applicable
decades. In 1993, the World Bank to shareholders, directors, trustees,
selected and funded Deloitte to work regulators and others. Using our insights
with China's Ministry of Finance on into your company and our broad
the landmark project of developing business knowledge and experience, we
and converging China's accounting can also provide you with value-added
standards to the international system. advice to help you identify major risks
Of equal importance, we support and opportunities in your strategies

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 Making an impact that matters | Audit & Assurance

and activities, and to help you raise Over the years, Deloitte has been
funds from capital markets around recognized as a leading audit service
the world towards your realization provider in this marketplace, ranked
of your business vision. We question in the top three in the Comprehensive
what gets audited and why, covering Assessment of Top 100 Accounting
more questions and more areas of Firms by CICPA since 2011, auditor for
your business activities. In all we do, we the largest number of companies listed
illuminate the what, how, and why of on the Main Board of the Hong Kong
change, so our clients are informed and Stock Exchange.
always ready to act ahead.

Facilitate the integration of Chinese

companies into the global economy

Since the 1980s, Deloitte has helped companies doing business in China
to raise over US$130 billion in proceeds. We help companies to fund
and implement their global expansion plans, both China inbound and
outbound. Through the listing process, we help companies adopt world
class best practices in regulatory compliance and corporate governance.
Not only supporting companies in their IPOs, we have also been auditors
for the largest number of companies listed on the Main Board of the
Hong Kong Stock Exchange for well over a decade.

Our audit and/or IPO clients are market leaders spanning a spectrum
of critical sectors including energy and resources (e.g. CNOOC Ltd and
China Shenhua), financial services (e.g. China Merchants Bank and China
Huarong Asset Management), telecommunications (e.g. China Telecom),
life sciences & health care (e.g. China Resources Pharmaceutical), and
property developers on the Chinese Mainland and in Hong Kong (e.g. Sun
Hung Kai Properties, China Resources Land and Cheung Kong Property).

Our AiA services also help Chinese companies develop accounting and
financial reporting solutions, leveraging the Deloitte global network of
resources and our knowledge of best practices, plus the experience we
have amassed from working with the finance functions of top companies
and supporting their capital market transactions. Deloitte has assisted
some of the biggest Chinese state-owned and private companies to
connect with the global economy—helping them convert financial
accounts to different standards after or in anticipation of an acquisition,
devise adoption plans for new accounting standards, make better use of
financial information, and develop compliance-related solutions.

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Making an impact that matters | Introduction

Our services are here to help our

clients accurately
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 Making an impact that matters | Consulting

Consulting
Solving the most
complex issues
Innovation, transformation and leadership occur in many ways. To
achieve sustainable results, companies would need proper alignment
of their strategy and business, while being able to capitalize on human
capital and harness the power of technology. At Deloitte, our ability to
help solve clients' most complex issues is distinct. We deliver strategy
and implementation, from a business and technology view, to help you
lead in the markets where you compete. Our consulting services cover
the strategy & operations, human capital and technology aspects of
your business.

Strategy & Operations Human Capital

We live in an era of growing People have become the most
complexity, uncertainty, and important assets for any company.
disruption, where it is more than Our Human Capital services help
imperative for business leaders to you formulate and execute business-
act with conviction. Our Strategy & driving HR measures, which offer
Operations services draw on Deloitte's solutions to address your different
full suite of professional services, people challenges. We support our
industry practices, and experience clients in the following areas:
of developing and implementing
• Organizational Transformation and
strategies for enterprises around
Change
the world, to develop relevant and
executable solutions for you. Our • Leadership and Talent
service offerings cover: • HR Transformation
• Strategy Advisory • Rewards and Benefits
• Mergers & Acquisitions • Actuaries, Advanced Analytics,
• Business Transformation Forecasting

• Supply Chain and Manufacturing

Operations

• Service Operations

• Finance Transformation

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Making an impact that matters | Consulting

Technology Our comprehensive technology

Today, business and technology services, available to help you from
innovation are inextricably linked, strategy through to execution, include:
redefining the business ecosystem,
• Technology Strategy & Architecture
and creating new opportunities and
new risks. Our Technology Advisory • Digital Transformation
services help enterprises with the • Analytics & Information
implementation, management, and Management
operation of technology solutions,
customized to the needs of each • Enterprise Application
client—from strategy through • System Integration
sustainability.
• Global Delivery Center

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 Making an impact that matters | Consulting

Empowering enterprises to achieve impact and sustainable results

As the world's largest consulting firm, Deloitte has the capabilities and deep industry insights to solve your most
complex business challenges. We appreciate that every business transformation is unique in its situation and
goals, and we always take the steps necessary to understand the intricacies of our clients' business in order to
provide customized plans for how to achieve impact and sustainable results.

The impact of Deloitte's consulting services has been consistently recognized by the market, including
international industry analysts such as Forrester Research, Kennedy and IDC. In 2015, Deloitte was named
a global leader in business transformation by Forrester Research. Kennedy named us a leader globally in
corporate portfolio strategy and resource allocation consulting. Since 2010, Deloitte has been named a leader in
worldwide and regional consulting capabilities and business strategies by IDC.

While these awards demonstrate our record of achievements, it is our aspiration to create values for our clients.
In 2015, our consulting practice supported Hewlett Packard Enterprise (HPE) to divest two of its business units
in China, comprising its network and its server, storage and technology related services, into a joint venture
with Tsinghua University. We drew on resources and expertise from both our China and US practices to devise
and execute a comprehensive plan in order to promote full transparency and facilitate smooth transition. Our
professionals also helped construct the post separation operation model of the joint venture, and ensure
regulatory compliance related to business data separation.

More recently, we helped China Post Group achieve its business transformation ambitions through projects that
addressed six areas of concern for its business within the year of 2016—post standardization for its 900,000
employees; organizational efficiency optimization among its four holding companies and 10 affiliated units;
customer relationship management (CRM) across its multi-sectoral operations in financial, courier and postal
services; internal control upgrade and budget management for Postal Savings Bank; and strategic planning for
China Post Insurance. All these transformation projects are steering this state-owned group towards long-term
growth and enhanced competitiveness.

For over a decade, we have been helping China Unicom tackle internal and external challenges as it navigates
the different stages of business lifecycle to become China's second largest telecommunications company
today. The landmark projects that Deloitte championed included enterprise resources planning (ERP) back in
2005, and post-M&A resources integration in 2009 after the merger with China Netcom. In 2013, we supported
China Unicom in its undertakings of the Ministry of Finance's VAT reform pilot project and of the State Archives
Bureau's digitization project of accounting records. From 2014 onwards, the Internet Plus infrastructure
that Deloitte helped design has transformed the company's internal control, enhanced synergy with its B2B
suppliers, and contributed to the building of a more efficient shared service center, and a more effective central
clearing function.

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Making an impact that matters | Financial Advisory
 Making an impact that matters | Financial Advisory

Financial Advisory
Scale & structure your
business
China's integration into the global economy is opening Each transaction has its unique
requirements. We provide the
up new opportunities for landmark alliances, mergers following specialized services,
and acquisitions across industry sectors, and across the individually or integrated as
globe. Our Financial Advisory services help enterprises relevant to your needs:

protect, enhance, and realize value throughout the entire • Corporate Finance Advisory

investment/business cycle, in local and international • M&A Transaction Services

markets, and across different industry sectors. • Valuation & Modelling

• Deloitte Forensic

• Restructuring Services

• Infrastructure and Capital Project

Advisory

• Real Estate Advisory

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Making an impact that matters | Financial Advisory

Provide a comprehensive plan for

the whole transaction cycle Facilitating pioneering transactions to supply
Acquisitions and divestments are
means to an end, not the end itself.
the society with vital resources, commodities
For enterprises which intend to enter and services
into a potential M&A or divestment,
we offer technical and planning Deloitte has supported many groundbreaking deals, which are pivotal in
support to devise the right strategy helping Chinese companies to synchronize with government's priorities
for all the different stages of the and realize their strategic missions including global business expansion
transaction cycle, including market and mixed-ownership reform.
study and strategy setting, search and
screening of potential candidates, deal In 2016, Deloitte supported a state-owned Fortune Global 500®
structuring, due diligence, valuation, chemicals company in the largest ever Chinese outbound M&A
financial modelling, negotiation, transaction to acquire a global agrochemical and seed producer in
post-merger integration, and other Switzerland. We were also the advisor for the Silk Road Fund, sponsored
transaction support. For enterprises by China's State Administration of Foreign Exchange, in its stake purchase
that have financial restructuring from Novatek of the Russian Yamal LNG project, the world's largest
needs or are in situations of financial project for exploration and development, liquefaction, transportation
distress, we provide advisory support and sale of natural gas. We also assisted a consortium led by China's
for debt restructuring, such as Apex Technology to acquire the global printing and imaging solutions
negotiating financing terms with provider—Lexmark International, which is expected to create strong and
banks, investors, or creditors. complementary synergies for the two companies.

Make difficult fact finding easier In 2015, we helped Feilo Acoustics, the very first company undergoing
We provide advisory services for the mixed-ownership reform among SOEs in Shanghai, also a principal
many circumstances when enterprises subsidiary of the state-owned INESA Limited, in its majority stake
need to conduct fact finding—from acquisition of the Sylvania Group implanted in over 48 countries. During
due diligence to fraud investigation the same year, we advised Jiangxi Salt as the first SOE in Jiangxi Province
and litigation. to attract new investors on board in order to increase share capital for its
mixed ownership reforms.
Ensure you have on the ground
cover around the world Through supporting these transactions, we serve enterprises that
In addition to the experience we bring are integrating China into the global economy in the vital sectors of
from serving Chinese enterprises chemicals, gas, natural resources, services, technology, and engineering.
on first of its kind transactions, our
access to Deloitte's global network—
covering more than 150 countries and
territories—enables us to provide
integrated, international solutions to
our clients.

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 Making an impact that matters | Introduction

We connect and collaborate to ensure

consistency and quality for our clients globally 17
Making an impact that matters | International Business Support

International Business
Support
Meeting the global
investment and operation
challenges
Every enterprise faces new challenges when expanding into overseas
markets. The potential gains are big, but so are the risks. Our extensive
global network enables us to deliver a multi-industry, multidisciplinary,
and multi-jurisdictional approach—it means a one-stop shop with
the right mix of audit, tax, legal, financial advisory, risk advisory and
consulting services in relevant locations to support the international
expansion needs of our clients.

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 Making an impact that matters | International Business Support

Addressing China outbound needs our priority, the GCSG continues With a presence of nearly 40 years
through a well-connected Global its efforts in evolving and adapting in China, JSG is the first of its kind
CSG network to the changing dynamics of the among the professional services
Over the past decade, the "Going marketplaces, and provides advice firms in this marketplace, focusing on
Global" strategy has been pivotal and solutions to clients to address serving Japanese companies with a
in propelling the economic their complex business challenges. vision of going global. Today, we have
transformation of China. It is also more than 330 bilingual professionals
driving the overseas expansion of Following the launch of Belt and with different expertise in China,
many Chinese companies, which are Road Initiative in 2013, we provide who combine their experience with a
able to tap the international markets thought leadership support for careful consideration of the Japanese
and acquire new technologies and SASAC, facilitating the strategic culture when offering business
best practices. Opportunities always planning and risk control for state- solutions to Japanese clients.
come along with pitfalls and it is owned enterprises seeking to benefit
our mission to provide guidance to from the Belt and Road Initiative. In The KSG in Deloitte China was
Chinese companies through what can 2016, we helped more than half of established in 2004 to support Korean
be something of a minefield during the Fortune Global 500® Chinese companies to continue growing their
their globalization journey. companies with their overseas business in China. Currently there are
operations, mergers and acquisitions 25 bilingual or trilingual professionals
Established in 2003, Deloitte's Global activities, and greenfield projects. based in northern, eastern and
Chinese Services Group (GCSG) southern China offering accounting,
aims to advise Chinese companies Supporting foreign inbound needs tax, consulting, and financial advisory
expanding global presence, and in China through designated services to Korean clients.
multinational companies operating country services groups/desks
in China. This network deployed in Overseas investors who are keen to
various countries and geographic enter the China market can leverage
regions with professionals possessing Deloitte's network of resources across
Chinese-speaking capabilities and 150 countries worldwide. Within
knowledge about China and Chinese Deloitte China, there are dedicated
companies to provide professional teams to support overseas companies
advice and comprehensive solutions in building and growing their presence
to Chinese companies investing in the China market. Our international
overseas. teams have expatriate professionals
from developed and emerging
We are committed to expanding economies, such as Australia, Canada,
our footprints as our clients expand Germany, Japan, Korea, Russia,
theirs. To stay ahead of the curve Southeast Asia, UK, US and the like.
in putting the needs of clients as For example, our Japanese Services
Group ( JSG) and Korean Services
Group (KSG) have a long history
of serving Japanese and Korean
businesses in China.

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Making an impact that matters | Introduction

Our rising stars lead in our field

of expertise by providing guidance
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 Making an impact that matters | Legal

Legal
Navigate legal
complexity
Shanghai Qin Li Law Firm, established in 2013 and a member of
the Deloitte Legal* global network, is a Chinese law firm specializing
in providing clients with integrated solutions to their increasingly
complex and multi-jurisdictional legal and business issues.

"Deloitte Legal" means the global network of legal practices which are affiliated with Deloitte Touche
Tohmatsu Limited member firms. Shanghai Qin Li Law Firm, a licensed Chinese law firm, is the China member
of that global network.
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Making an impact that matters | Legal

Chinese law firm with a global reach Integrated solutions Qin Li has been involved in a wide
Qin Li is a member of the Deloitte Qin Li's service disposal is supported array of projects spanning a large
Legal global network that boasts by resources made available by number of different industries.
over 1,750 lawyers in more than 75 Deloitte's various business units
countries around the world. Deloitte including audit, consulting, financial Qin Li continues to explore and develop
Legal, with its global reach, helps advisory, risk advisory and tax new areas of expertise such as Private
clients with international business services. It is this integrated approach Client Services and Legal Technology
operations comply with legal that forms the bedrock of Qin Li's that have created promising demand in
requirements, implement legal advice differentiated business model. Under the China marketplace, which further
and monitor legal developments this approach, Qin Li is in a unique reinforces one of Qin Li's core values,
in multiple locations, enabled by position to provide legal services that is, innovation.
the cutting-edge technology of while taking into account clients' wider
Deloitte Legal. Qin Li's lawyers, who business needs which typically involve
are experienced professionals with a broad spectrum of professional
international education backgrounds disciplines.
and work experience, work closely
with other members of the Deloitte Specializing in Commercial Law,
Legal global network in delivering Corporate Law and M&A, Employment
seamless services to our clients. Law, Compliance and Tax Controversy,

Helping companies overcome legal hurdles in multi-jurisdictional

acquisitions

Clients count on Qin Li's help in navigating the legal maze when it comes to making complex and cross-border
acquisitions. Just recently, we supported a German listed company to complete a global acquisition of multiple legal
entities and business units of a corporate group located in Germany, the Chinese Mainland, Hong Kong and Vietnam. As
the lead counsel of the Asia part of the transaction, Qin Li not only delivered PRC legal work, but also worked closely with
Deloitte tax and financial advisory specialists and coordinated the legal work streams in Hong Kong and Vietnam.

The legal due diligence unearthed several critical findings (including non-compliance of employment law, failure to
participate in social security program, suspected bribery and self-competition) which coincided with the findings from
the Deloitte financial due diligence team. This enabled us to suggest an alternative transaction structure for effective risk
mitigation. The client took on board our suggestions and negotiated with its counterpart to agree on an assets deal.

This is a great example of how Qin Li legal services and Deloitte's core capabilities complement each other in
addressing the most complex needs of our clients.

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 Making an impact that matters | Introduction

Our strong global network comes from

our core strength 23
Making an impact that matters | Risk Advisory

Risk Advisory
Risk powers performance
We live in an unpredictable and highly connected world, where
technological advancement has linked companies and individuals
more closely together than ever. In addition to their own affairs,
companies need to address new and evolving risks arising from
the increasingly complex business environment. From a positive
perspective, risk presents companies with an opportunity to
strengthen their immune system. Sometimes, taking risk can create
value and generate financial benefits for businesses.

Smart risk management delivers business performance by avoiding into opportunities for growth,
performance unnecessary risk damages, while resilience and long term benefits.
Most organizations only attend anticipating and addressing challenges Our extensive service offerings cover:
to a fraction of their business critical to their survival.
• Strategic & Reputation Risk
ecosystems. The ultimate business
Deloitte is committed to helping
winners are those who never ignore Our risk advisory practice aspires to
organizations identify and manage
the big picture—migrating from help Chinese companies adopt world-
the risks that are critical to their
the traditional focus on corporate class practices in risk management
long term success. Our priority
governance to ecosystem governance. and ecosystem governance.
is to help C-suite executives and
With a comprehensive risk mitigation We support our clients to turn
board members gain insight
strategy, companies can improve their insurmountable business difficulties
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 Making an impact that matters | Risk Advisory

into the best-in-class corporate policies, processes, models, decisions and drive them towards
governance practices, through our technology systems, and reporting being a truly Risk Intelligent Enterprise.
corporate governance, strategic systems. Ultimately, we support our Our services cover every aspect of
risk management, brand & clients in enhancing transparency, operations, spanning internal audit,
reputation risk management, crisis efficiency, effectiveness, assurance, conduct risk, extended
management, and sustainability compliance, and financial integrity enterprise risk management,
services offerings. on a sustainable basis through operational risk and transformation,
our market & credit risk, capital technology & data risk.
• Regulatory Risk
management, liquidity and
Covering the full life cycle of • Cyber Risk
treasury risk, and accounting and
regulatory risk, our regulatory Our objective is to help clients
financial reporting risk services.
strategy, regulatory compliance, develop and implement strategies
and regulatory response services • Operational Risk for IT risk management. Our
seek to address the wide variety of We help organizations transform integrated solutions, covering cyber
specific regulations and regulatory the ways in which they leverage strategy, cyber security, cyber
challenges and respond to specific manpower, third-party relationship, vigilance, and cyber resilience, aim
breakdowns in the regulatory technology, data, business process, to help clients find the appropriate
compliance programs of clients. and controls to mitigate operational balance between risk management
risks and elevate business and cost containment.
• Financial Risk
performance. Most importantly, we
Our mission is to help organizations
help clients make optimized business
design and implement governance

Coaching companies to manage the specific business ecosystem in China

New regulatory requirements and evolving market dynamics require companies to promptly put in place risk
mitigating measures as they aim to seize the new market opportunities. In 2015, we were engaged by a Fortune
Global 500® and the largest multinational pharmaceutical company in China's prescription market in a one-year
integrated risk compliance project to help it conquer the compliance challenges, as the government put forward
comprehensive reforms for the health care sector, including measures to eradicate bribery. Our services included
conducting spot check for risk events, reviewing expenses for high risk events, and developing the compliance
modules for the risk system, and involved bringing in technology solutions to support the client with regulatory
compliance and more broadly to improve its business operations and risk management infrastructure.

In addition to compliance challenges, companies also need to cope with other difficulties presented by the ever
changing business environment in China. For instance, the new market dynamics in the automobile industry have
presented unprecedented challenges for one of our automobile clients to maintain its profitability. We helped
this client to focus on the strategic transformation of its business model—shifting towards a high-end positioning
through the provision of an exclusive client experience and a members-only mobility program. Our solution
also enabled the client to focus its resources on market dominance through the mitigation of its financial and
operational risks.

In China, Deloitte is making an impact that matters for clients by supporting them to proactively step up their
internal control, develop their risk management framework, and establish compliance guidelines in a marketplace
where new and evolving laws in internal control, governance and compliance have imposed significant hurdles for
multinationals as well as Chinese companies.

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 Making an impact that matters | Tax & Business Advisory

Tax & Business

Advisory
Guide through
unprecedented challenges
Doing business in any country or in multiple countries involves an
increasingly far-reaching and complex tax impact nowadays. Our
goal is to help you integrate tax considerations into your business
proposition, optimize your tax and business positioning in an
ever-changing technology, legislative and economic landscape,
and strategize to achieve your ultimate business goals.

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Making an impact that matters | Tax & Business Advisory

Integrated and customized tax strategies with their businesses. Concerted local efforts across the
approach Deloitte's comprehensive tax solution global network
Our approach combines insight and package includes: At Deloitte, our unique capacity and
innovation from multiple disciplines synergy are brought into play—we
• Corporate income tax
with business and industry knowledge draw on the local knowledge and
to help your company excel globally. • International tax experience from our trusted tax
Our customized client programs • Transfer pricing and business advisors in over 150
enable state-owned enterprises, countries and jurisdictions globally.
private companies, multinational • Tax controversy solutions In China, our service delivery is
corporations and individuals to enjoy • Tax management consulting enhanced by our National Technical
meticulously carved and individually including IT advisory, Centre and Asia Pacific International
tailored services which take into implementation, and data analytics Core of Excellence (AP ICE)—both are
account their unique background and the first and revolutionary set-ups
• Tax consideration for mergers &
business aspirations. in the marketplace to provide sound
acquisition
technical support and insightful cross-
Holistic and transformational • Research and development and border solutions. Our professional
solutions government incentives team comprises seasoned tax experts
At Deloitte, we focus on innovation who previously held key positions in
• Dedicated tax services for private
and transformation by offering taxation and economic system and
clients, known as Deloitte Private
you a broad range of value-driven specialists from other disciplines who
solutions—from technology-based • Indirect tax and customs contribute to defining the tax industry
tax compliance to tax efficiency • Global employer mobility services of the future. Together, we assist you
enhancement. Our professionals to achieve your business goals.
• Business process solutions
also provide insights through a wide
variety of advisory services that help • Business model optimization
multinational companies align their

Partnering with companies in support of their offshore business

expansion

Deloitte draws on our global resources to help clients achieve their business objectives. For instance, a Fortune
Global 500® Chinese company, which has entrusted Deloitte as its local and global tax advisor for many years,
recently asked us to help consolidate an overseas business unit to set up a new joint venture ("JV") on a worldwide
basis. Forming such a JV would impact dozens of entities across over 10 jurisdictions, imposing extremely high
requirements to produce and implement pioneering technical solutions, ensure seamless collaboration and
delivery by a cross-border service team, and hand-hold the client along each step of the fast-moving process of the
complicated integration deal.

Our China headquarters team led this sophisticated project and coordinated the Deloitte teams across the world
to work with the absorbed business at both headquarters and local levels, and liaise with their respective tax, legal
and business advisors. During the post-acquisition stage, the intellectual contribution from Deloitte in building the
streamlined process for the consolidated entity has enabled the new JV to become an integral part of the client's
group company within an efficient timeframe.

This engagement is a great example of the impact we have made for clients through our seamless collaboration,
innovation solutions, and steadfast commitment.

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 Making an impact that matters | Office locations

Office locations
Beijing Harbin Shanghai
8/F Tower W2 Room 1618, Development Zone Mansion 30/F Bund Center
The Towers, Beijing Oriental Plaza 368 Changjiang Road 222 Yan An Road East
1 East Chang An Avenue Nangang District Shanghai 200002, PRC
Beijing 100738, PRC Harbin 150090, PRC Tel: +86 21 6141 8888
Tel: +86 10 8520 7788 Tel: +86 451 8586 0060 Fax: +86 21 6335 0003
Fax: +86 10 8518 1218 Fax: +86 451 8586 0056
Shenyang
Changsha Hefei Unit 3605-3606, Forum 66 Office Tower 1
20/F Tower 3, HC International Plaza, No. Room 1201 Tower A No. 1-1 Qingnian Avenue, Shenhe
109 Furong Road North, Kaifu District, Hua Bang ICC Building District
Changsha 410008, PRC No.190 Qian Shan Road Shenyang 110063, PRC
Tel: +86 731 8522 8790 Government and Cultural Tel: +86 24 6785 4068
Fax: +86 731 8522 8230 New Development District Fax: +86 24 6785 4067
Hefei 230601, PRC
Chengdu Tel: +86 551 6585 5927 Shenzhen
Unit 3406, 34/F Yanlord Landmark Fax: +86 551 6585 5687 13/F China Resources Building
Office Tower 5001 Shennan Road East
No. 1 Section 2, Renmin South Road Hong Kong Shenzhen 518010, PRC
Chengdu 610016, PRC 35/F One Pacific Place Tel: +86 755 8246 3255
Tel: +86 28 6789 8188 88 Queensway Fax: +86 755 8246 3186
Fax: +86 28 6500 5161 Hong Kong
Tel: +852 2852 1600 Suzhou
Chongqing Fax: +852 2541 1911 23/F Building 1
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