Performance Evaluation

  The Shanghai Lixin Appraisal Co. providesperformance evaluation services which are the corporate performance evaluation,financial expenditure evaluation, project performance evaluation and governmentperformance evaluation. Detailed explanation is written as follows.

  Corporate performance evaluation

  The major feature of thecorporate performance evaluation is the specific judging object. Besides, thejudging contents are mainly focused on the corporate profitability, the qualityof assets, risks of debts, operational increases and so on. The valuingprinciple is to select the explicit data which can properly reflect the previouslymentioned indexes in order to come up with objective and just evaluation outcome.

  Financial expenditure evaluation

  In accordance with index andjudging standard as well as the scientific and professional valuing methods,the financial expenditure evaluation processes are utilized rationally andeffectively to analyze and judge the performance of the action of financialexpenditure. Since the financial expenditure is arranged by corporate budget,the evaluation is also called budget performance evaluation. The financialexpenditure evaluation is a necessity out of the request of market economy andmanagement of government public expenditure.

  Project performance evaluation

  The project performance evaluation is referred to aseries of valuing activities during the partial or whole phrases of projectdetermination, preparation, implementation, accomplishment and operation. Thepractices during valuing procedures should adhere to the legal laws,regulations, and compulsory standards formulated by the state or local bureaus.Furthermore, the practices should stick to the principles of independence,objectiveness, science and justice and establish smooth as well as effectiveinformation management and feed-back systems.

  The major contents during the evaluation are namelythe review of the overall project practices, the analysis of projectperformance and influence, the verification of the realization of the objectand the summary of the past experience and appropriate solutions.

  Government performanceevaluation

  As the significant part of the renewed publicmanagement, the government performance evaluation shoulders the responsibilityof enhancing the role of the governments and increasing the effectiveness ofthe bureaus. It performs a profound role in monitoring the governmentalbehaviors, raising the governmental effectiveness and improving the positivefigure of the bureaus.

  Tax Base Appraisal

  We are pleased to provide our taxation appraisalservices to all kinds of ventures and state-owned enterprises from both homeand abroad. Mainly, the company offers the valuation of unspecified ad valoremduties for both the subject and object of taxation. To specify, detailedexplanations are listed as follows.

  (1) The tax base for property and conduct tax

  Types of property taxes involved in this tax baseevaluation section are mainly building tax, land tax, farmland conversion tax,deed tax and other property related taxes.

  Types of conduct taxes involved in this tax baseevaluation section are mainly regulation tax, stamp duty, transaction tax, landvalue increment tax, vehicle and vessel use tax and other related taxes.

  (2) The tax base for income tax

  Types of taxes involved inthis part are mainly the operational income tax, other income taxes, personalincome tax, the capital income tax and so on.

  (3) The tax base for transferable tax

  Types of taxes in this sectionare mainly operational tax, added-value tax, consumption tax and tariff.

  (4) The tax base for resources taxes

  Resources taxes are taxeslevied on natural resources including salt mine, crude oil, natural gas, coalmine and other non-mental mine.