Linyang Energy丨Tax Strategy, Governance & Risk Management Framework

江苏林洋能源股份有限公司

Jiangsu Linyang Energy Co., Ltd.

税务战略与治理框架

Tax Strategy, Governance & Risk Management Framework

文件编号：LY-TX-001    版本：V8.0    生效日期：2026年1月8日

Document No.: LY-TX-001    Version: V8.0    Effective Date: January 8, 2026

1 总则
1 General Provisions

1.1 目的与依据
1.1 Purpose and Basis

为规范江苏林洋能源股份有限公司（以下简称"公司"或"林洋能源"）及其合并报表范围内全部境内外子公司（以下简称"集团"或"各成员企业"）的税务管理工作，统一集团税务理念与行为准则，强化税务治理与风险管控，促进集团持续、稳定、健康发展，根据《中华人民共和国公司法》《中华人民共和国企业所得税法》《中华人民共和国增值税法》及其实施条例、《企业内部控制基本规范》、上海证券交易所相关上市公司治理准则，以及《江苏林洋能源股份有限公司章程》，结合公司经营实际，制定本框架。

This Framework is formulated to standardize tax management across Jiangsu Linyang Energy Co., Ltd. (the "Company" or "Linyang Energy") and all domestic and overseas subsidiaries within its consolidated scope (the "Group" or "Member Companies"), to unify the Group’s tax philosophy and standards of conduct, and to strengthen tax governance and risk control so as to support the Group’s sustained, stable and sound development. It is based on the Company Law of the People’s Republic of China, the Enterprise Income Tax Law of the People’s Republic of China, the Value-Added Tax Law of the People’s Republic of China and their implementing regulations, the Basic Standards for Enterprise Internal Control, the corporate governance rules of the Shanghai Stock Exchange applicable to listed companies, and the Articles of Association of Jiangsu Linyang Energy Co., Ltd., and takes into account the Company’s actual operations.

1.2 适用范围
1.2 Scope

本框架适用于集团所有成员企业，覆盖主要税种（企业所得税、增值税、消费税、印花税、关税、房产税、土地使用税、个人所得税以及境外子公司所在国家/地区的相关税种）；涵盖战略、治理、风险、运营、披露五个层次；贯穿业务事前、事中、事后全流程。

This Framework applies to all Member Companies of the Group and covers the principal taxes (enterprise income tax, value-added tax, consumption tax, stamp duty, customs duty, property tax, urban land use tax, individual income tax and the relevant taxes of the jurisdictions where overseas subsidiaries operate). It addresses five levels — strategy, governance, risk, operations and disclosure — and runs through the entire business process before, during and after transactions.

1.3 与现行内控制度的关系
1.3 Relationship with Existing Internal Control Policies

本框架是公司《内部控制管理手册》《全面风险管理制度》《关联交易管理制度》《内部审计制度》等的下位制度文件，对税务领域进行专项规定。公司已聘请立信会计师事务所（特殊普通合伙）连续 18 年提供财务报表审计与内部控制审计服务，2025 年度内部控制审计报告为标准无保留意见。本框架在既有内控基础上对税务条线进行专门强化与细化。

This Framework is a subordinate document to the Company’s Internal Control Manual, Comprehensive Risk Management Policy, Related-Party Transaction Management Policy and Internal Audit Policy, and provides specific rules for the tax function. The Company has engaged BDO China Shu Lun Pan Certified Public Accountants LLP for 18 consecutive years to provide financial statement audit and internal control audit services, and the 2025 internal control audit report was issued with an unqualified opinion. This Framework further strengthens and refines tax controls on top of the existing internal control system.

2 公开税务政策声明
2 Public Tax Policy Statement

本章内容为公司面向投资者、监管机构和社会公众的公开声明，按上市公司可持续披露与公司治理最佳实践予以公示。

This chapter constitutes the Company’s public statement to investors, regulators and the general public, and is disclosed in line with best practices for listed company sustainability disclosure and corporate governance.

2.1 守法纳税
2.1 Tax Compliance

公司坚持"依法纳税、合规优先"的根本立场，将遵守税收法律法规、及时足额缴纳税款视为企业公民的基本义务和社会责任。公司及成员企业严格依照各税种实体法与程序法履行纳税义务，按规定办理税务登记、税务认定、发票领用、纳税申报、税款缴纳等事项，确保申报数据真实、准确、完整，杜绝偷逃税、逃避缴纳税款、抗税、骗税及虚开发票等违法行为。报告期内，公司未发生因重大税收违法被税务行政处罚的情形（详见 2025 年年度报告"第六节 重要事项"披露）。

The Company upholds "tax payment in accordance with law, with compliance first" as its fundamental position, and regards compliance with tax laws and the timely and full payment of taxes as a basic obligation and social responsibility of a corporate citizen. The Company and its Member Companies strictly perform their tax obligations under the substantive and procedural provisions of each tax law, handle tax registration, tax status recognition, invoice acquisition, tax filing and tax payment as required, ensure that filed data are true, accurate and complete, and eliminate tax evasion, evasion of tax payment, tax resistance, tax fraud and issuance of false invoices. During the reporting period, the Company was not subject to any tax administrative penalty for major tax violations (see Section 6 "Significant Matters" of the 2025 Annual Report).

2.2 风险偏好
2.2 Risk Appetite

公司税务风险偏好总体为"低风险、合规导向"。具体表述为：

The Company’s overall tax risk appetite is "low risk, compliance-oriented", expressed as follows:

在守法合规的前提下，公司不接受任何可能引致税务行政处罚、纳税信用降级、移送稽查、公开谴责或重大声誉损失的税务安排；

Subject to legal compliance, the Company does not accept any tax arrangement that could lead to tax administrative penalties, downgrading of tax credit rating, referral for inspection, public censure or significant reputational loss;

在交易结构设计与税收优惠适用中，公司坚持"实质重于形式"和"业务真实性"原则，以交易背后的商业实质作为税务处理的判断基准；

In designing transaction structures and applying tax incentives, the Company adheres to the principles of "substance over form" and "business authenticity", and treats the commercial substance behind a transaction as the basis for tax treatment;

对存在政策模糊、地区口径差异、跨境认定复杂等情形的重大事项，公司倾向于事前与主管税务机关沟通确认，并以书面意见或预约定价安排作为执行依据；

For significant matters involving ambiguous policy, regional differences in interpretation or complex cross-border determination, the Company prefers to confirm its position with the competent tax authority in advance and to rely on written opinions or advance pricing arrangements as the basis for execution;

对税收筹划收益与税务合规成本进行综合权衡，不以单纯降低当期税负作为唯一目标。

The Company comprehensively weighs the benefits of tax planning against the cost of tax compliance, and does not treat the mere reduction of current tax burden as the sole objective.

2.3 税务筹划原则
2.3 Tax Planning Principles

公司开展税务筹划遵循下列原则：

The Company conducts tax planning in accordance with the following principles:

1. 合法合规底线原则：所有筹划安排不得违反税收法律法规的强制性规定和反避税规则；

1. Legal compliance bottom line: no planning arrangement may violate mandatory provisions of tax laws and regulations or anti-avoidance rules;

2. 商业实质优先原则：筹划以真实业务为前提，不构造虚假交易、不虚开发票、不人为调节利润；

2. Commercial substance priority: planning is premised on genuine business, and does not involve fictitious transactions, false invoicing or artificial profit adjustment;

3. 政策导向契合原则：积极适用国家鼓励的高新技术企业、研发费用加计扣除、公共基础设施项目"三免三减半"等税收优惠政策，主动对接"双碳"目标与新型电力系统建设战略；

3. Alignment with policy direction: the Company actively applies state-encouraged tax incentives such as the high-tech enterprise rate, super deduction of R&D expenses and the "three-year exemption and three-year half reduction" for public infrastructure projects, and proactively aligns with the "dual carbon" goals and the new power system strategy;

4. 整体税负最优原则：以集团整体税负与现金流时间价值最优化为目标，避免单一成员企业、单一税种、单一年度的片面最优化；

4. Overall tax efficiency: the objective is to optimize the Group’s overall tax burden and the time value of cash flow, avoiding narrow optimization for a single Member Company, a single tax or a single year;

5. 事前评估论证原则：重大筹划安排须经税务、法务、内控、财务、外部专业顾问多维度事前评估，并按本框架第 4 章规定的层级审批；

5. Prior assessment: significant planning arrangements require prior multi-dimensional assessment by tax, legal, internal control, finance and external professional advisers, and approval at the levels prescribed in Chapter 4 of this Framework;

6. 留痕可溯原则：筹划决策过程、备查资料、政策依据、测算底稿须完整留存，保管期限不少于十年。

6. Traceability: the decision process, supporting materials, policy basis and calculation workpapers for planning must be fully retained for no less than ten years.

2.4 与税务机关关系
2.4 Relationship with Tax Authorities

公司主张并维护"平等、诚信、互信、合作"的征纳关系。具体要求：

The Company advocates and maintains a relationship with tax authorities based on equality, good faith, mutual trust and cooperation. Specific requirements are:

坚持依法申报、主动沟通，按规定向主管税务机关报送财务会计报告、纳税申报表、税收调查资料、关联交易申报表等；

File tax returns in accordance with law and communicate proactively, submitting financial reports, tax returns, tax investigation materials and related-party transaction filings to the competent tax authority as required;

积极配合税务机关依法开展的纳税评估、税务稽查、纳税信用评价、税收调查等工作，及时、完整提供资料；

Actively cooperate with tax assessments, tax inspections, tax credit evaluations and tax investigations lawfully conducted by tax authorities, and provide complete materials in a timely manner;

在重大政策适用、跨地区涉税事项、关联交易定价等存在争议或不确定的事项上，主动申请与主管税务机关开展事前沟通，必要时启动预约定价安排（APA）或事先裁定程序；

For disputed or uncertain matters such as the application of major policies, cross-regional tax issues and related-party pricing, proactively seek prior consultation with the competent tax authority and, where necessary, initiate an advance pricing arrangement (APA) or advance ruling procedure;

严禁任何向税务人员输送不正当利益、提供虚假资料、隐瞒收入或关联交易等行为；

Strictly prohibit any provision of improper benefits to tax officials, submission of false materials, concealment of income or related-party transactions, or similar conduct;

集团成员企业均需按规定维护良好的纳税信用等级（A 级或 B 级），并将纳税信用纳入相关责任人的考核指标。

All Member Companies must maintain a good tax credit rating (Grade A or B) as required, and tax credit is included in the performance assessment of the responsible persons.

2.5 政策批准层级
2.5 Approval Hierarchy

公司根据事项重要性与影响金额，设置"税务事项四级审批机制"：

Based on the materiality and financial impact of matters, the Company has established a four-tier approval mechanism for tax matters:

涉及上市公司信息披露义务的税务事项（如税收优惠资质失效、重大税务稽查结论、年度税务报告披露等），按《信息披露管理制度》同步履行披露程序。

Tax matters that trigger listed company disclosure obligations (such as loss of tax incentive qualification, conclusions of major tax inspections and annual tax report disclosure) are disclosed concurrently in accordance with the Information Disclosure Management Policy.

3 税务战略
3 Tax Strategy

3.1 战略愿景
3.1 Strategic Vision

公司将税务管理定位为"公司治理与价值创造的重要组成部分"，通过系统化、标准化、智能化的税务管理，支撑公司"智能、储能、新能源"三大主业的全球布局，实现"合规创造价值、税务服务战略"。

The Company positions tax management as "an important component of corporate governance and value creation". Through systematic, standardized and intelligent tax management, it supports the global layout of the Company’s three core businesses — smart grid, energy storage and new energy — and pursues "compliance creating value, tax serving strategy".

3.2 战略目标
3.2 Strategic Objectives

1. 合规目标：连续保持纳税信用 A 级或 B 级；不发生重大税务行政处罚；不发生重大偷逃税或虚开发票事件；税务稽查结论无重大未决异议。

1. Compliance objectives: maintain tax credit Grade A or B continuously; no major tax administrative penalties; no major tax evasion or false invoicing incidents; no major unresolved objections in tax inspection conclusions.

2. 效益目标：通过税收优惠应享尽享、研发活动税务管理、跨境税收优化安排，整体有效税率在合理区间内可控；研发费用加计扣除等优惠的应享尽享率不低于 95%。

2. Efficiency objectives: through full utilization of tax incentives, tax management of R&D activities and optimized cross-border tax arrangements, keep the overall effective tax rate controllable within a reasonable range, with a utilization rate of no less than 95% for incentives such as the super deduction of R&D expenses.

3. 治理目标：建立董事会—审计委员会—风险管理委员会—CFO—税务管理部—成员企业的多层级税务治理体系；每年至少一次向董事会审计委员会专题报告税务工作；连续保持内部控制审计报告标准无保留意见。

3. Governance objectives: establish a multi-level tax governance system spanning the Board, the Audit Committee, the Risk Management Committee, the CFO, the Tax Management Department and Member Companies; report on tax work to the Board Audit Committee at least once a year; and maintain an unqualified internal control audit opinion continuously.

4. 能力目标：建成以税务管理部为枢纽、专业税务人才为核心、外部专业顾问为支撑的复合型税务团队；推进税务信息化建设，重大申报、备案、资料归档实现数字化、智能化。

4. Capability objectives: build a multidisciplinary tax team centered on the Tax Management Department, supported by professional tax specialists and external advisers; advance tax digitalization so that major filings, record-keeping and archiving are digital and intelligent.

3.3 战略原则
3.3 Strategic Principles

3.4 与公司战略的衔接
3.4 Alignment with Corporate Strategy

公司战略以"智能、储能、新能源"三大业务为核心，积极响应"双碳"目标和新型电力系统建设。本框架在以下方面与公司战略衔接：

The Company’s strategy centers on the three businesses of smart grid, energy storage and new energy, and actively responds to the "dual carbon" goals and the construction of a new power system. This Framework aligns with the corporate strategy in the following respects:

支持新能源板块持续申请并维护高新技术企业资质、研发费用加计扣除、增值税即征即退等优惠；

Supporting the new energy segment in continuously applying for and maintaining the high-tech enterprise status, super deduction of R&D expenses, immediate VAT refund and other incentives;

支持海外子公司的跨境税务合规、转让定价文档与税收协定应用；

Supporting overseas subsidiaries in cross-border tax compliance, transfer pricing documentation and application of tax treaties;

支持储能、光伏 EPC 等业务模式的纳税义务发生时点判断、合同条款税务审查；

Supporting the determination of tax liability timing and the tax review of contract terms for business models such as energy storage and PV EPC;

配合公司轻资产转型、资产剥离等资本运作，提供税务论证与方案比选。

Supporting capital operations such as the asset-light transformation and asset divestitures with tax analysis and comparison of alternatives.

3.5 资源配置与能力建设
3.5 Resource Allocation and Capability Building

公司根据战略需要，将税务管理纳入财务管理中心核心职能，设置税务管理部作为常设专业部门。税务管理部负责统筹集团税务政策研究与制定、重大事项集中管理、跨地区协调、对外沟通与培训。集团各成员企业须配备专职或兼职税务对接人员，纳入税务管理部统一组织协调。

As required by its strategy, the Company incorporates tax management into the core functions of the Financial Management Center and establishes the Tax Management Department as a standing specialized department. The Tax Management Department is responsible for coordinating Group tax policy research and formulation, centralized management of significant matters, cross-regional coordination, external communication and training. Each Member Company must designate full-time or part-time tax liaisons, coordinated by the Tax Management Department.

4 税务治理架构
4 Tax Governance Structure

4.1 治理层级
4.1 Governance Levels

公司税务治理遵循"决策—监督—管理—执行"四层架构，与公司治理体系（股东会—董事会及专门委员会—经营管理层—职能部门）相对应。

The Company’s tax governance follows a four-tier structure of "decision — oversight — management — execution", corresponding to the corporate governance system (shareholders’ meeting — Board and its committees — management — functional departments).

4.2 董事会及审计委员会职责
4.2 Responsibilities of the Board and Audit Committee

董事会每年至少听取一次税务战略与重大风险专题报告；

The Board hears a dedicated report on tax strategy and major risks at least once a year;

董事会审计委员会按《审计委员会工作细则》定期审议公司税务风险评估报告、年度税务工作总结、内部控制评价中涉及税务的部分；

The Board Audit Committee, in accordance with the Audit Committee Charter, regularly reviews the tax risk assessment report, the annual tax work summary and the tax-related parts of the internal control evaluation;

涉及披露的税务事项（如税收优惠资质、重大争议、年度税务支出及有效税率分析等）按上市公司治理要求履行审议与披露程序。

Tax matters requiring disclosure (such as tax incentive qualifications, major disputes, annual tax expenditure and effective tax rate analysis) go through the review and disclosure procedures required for listed company governance.

4.3 风险管理委员会职责
4.3 Responsibilities of the Risk Management Committee

公司在董事会下设风险管理委员会，按董事会批准的风险管理政策统筹市场、信用、流动性等风险的同时，将税务风险纳入全面风险管理体系，定期评估税收政策变化对公司财务的影响，提出应对建议。

The Company has established a Risk Management Committee under the Board. While coordinating market, credit, liquidity and other risks under the risk management policy approved by the Board, it incorporates tax risk into the comprehensive risk management system, regularly assesses the financial impact of tax policy changes and proposes response measures.

4.4 CFO 与税务管理部职责
4.4 Responsibilities of the CFO and the Tax Management Department

CFO（主管会计工作负责人）：对公司税务管理工作负总责，审核重大税务事项的方案与执行结果，定期向审计委员会汇报。

CFO: assumes overall responsibility for the Company’s tax management, reviews the plans and execution results of major tax matters, and reports to the Audit Committee regularly.

税务管理部：具体负责集团税务政策研究与解读、税收优惠资质维护、研发活动税务管理、关联交易申报、跨境税务管理、重大事项集中管理、税务信息化、培训、稽查应对、对外沟通协调等。

Tax Management Department: responsible for Group tax policy research and interpretation, maintenance of tax incentive qualifications, tax management of R&D activities, related-party transaction filing, cross-border tax management, centralized management of significant matters, tax digitalization, training, inspection response and external coordination.

各成员企业税务对接人：负责本企业日常税务申报、发票管理、备案、税企沟通，配合集团开展税务自查与稽查应对。

Member Company tax liaisons: responsible for local tax filing, invoice management, record-filing and communication with tax authorities, and support Group tax self-inspections and inspection responses.

4.5 业务部门职责
4.5 Responsibilities of Business Units

业务部门在合同签订、商业模式设计、客户/对手方选择等环节同步考虑税务因素；

Business units consider tax factors when signing contracts, designing business models and selecting customers or counterparties;

重大合同签署前，由税务管理部进行税务评审并出具意见；

Before a major contract is signed, the Tax Management Department conducts a tax review and issues an opinion;

业务部门不得自行承诺或对外提供涉税条款承诺。

Business units may not make commitments on tax clauses on their own or provide such commitments externally.

4.6 内部审计职责
4.6 Responsibilities of Internal Audit

公司内部审计部门定期对集团税务管理开展专项审计，重点覆盖：

The Internal Audit Department conducts regular dedicated audits of Group tax management, focusing on:

税收优惠资质维护与适用准确性；

maintenance of tax incentive qualifications and accuracy of application;

研发费用加计扣除的合规性；

compliance of the super deduction of R&D expenses;

关联交易申报与转让定价文档完备性；

related-party transaction filing and completeness of transfer pricing documentation;

大额税务事项的审批与执行情况；

approval and execution of large tax matters;

信息系统数据准确性。

accuracy of information system data.

审计结果直接上报审计委员会，并作为内控评价报告的组成部分。报告期内，公司聘请立信会计师事务所（特殊普通合伙）出具了标准无保留意见的内部控制审计报告（详见 2025 年年度报告）。

Audit results are reported directly to the Audit Committee and form part of the internal control evaluation report. During the reporting period, the Company engaged BDO China Shu Lun Pan Certified Public Accountants LLP, which issued an unqualified internal control audit report (see the 2025 Annual Report).

4.7 税务治理的独立性安排（新增）
4.7 Independence Arrangements in Tax Governance (New)

公司确保税务管理职能独立于业务经营单元，税务管理部在专业判断上不受业务指标约束，并对下列事项保留否决权或提请升级审议权：交易缺乏商业实质的安排；以降低税负为唯一目的且无合理商业理由的架构；可能引致重大税务处罚或声誉损失的方案；拒绝提供必要涉税资料或要求隐瞒涉税信息的业务指令。

The Company ensures that the tax management function is independent of business operating units. The Tax Management Department is not subject to business targets in exercising professional judgment and retains veto or escalation rights on the following: arrangements lacking commercial substance; structures whose sole purpose is reducing tax with no reasonable commercial rationale; schemes that could lead to major tax penalties or reputational loss; and business instructions to withhold necessary tax information or conceal tax-related facts.

税务管理部负责人由 CFO 提名、董事会审计委员会审议后任免，其绩效考核中合规类指标权重不低于 50%，不与短期税负下降指标直接挂钩。

The head of the Tax Management Department is nominated by the CFO and appointed or removed after review by the Board Audit Committee. Compliance indicators account for no less than 50% of that person’s performance assessment and are not directly linked to short-term tax burden reduction targets.

4.8 税务事项决策程序（新增）
4.8 Decision-Making Procedure for Tax Matters (New)

重大税务事项实行"提出—评估—审批—执行—复核"五步程序：（1）由业务部门或税务管理部提出事项说明及初步方案；（2）税务管理部组织税务影响测算、合规性分析及风险评级，必要时取得外部专业意见；（3）按 2.5 条规定的层级履行审批，第四级事项须形成书面决议；（4）执行部门按批准方案实施并留存过程记录；（5）执行完毕后由税务管理部复核实施结果与批准方案的一致性，差异重大的重新报批。

Significant tax matters follow a five-step procedure of proposal, assessment, approval, execution and review: (1) the business unit or Tax Management Department submits a deion and preliminary plan; (2) the Tax Management Department performs tax impact calculation, compliance analysis and risk rating, obtaining external professional opinions where necessary; (3) approval is obtained at the level prescribed in Section 2.5, with Tier 4 matters requiring a written resolution; (4) the executing unit implements the approved plan and retains process records; (5) after completion, the Tax Management Department verifies consistency between the outcome and the approved plan, and re-submits material deviations for approval.

4.9 税务专业能力与人员保障（新增）
4.9 Tax Expertise and Staffing (New)

集团从事税务管理的人员应具备财税、法律或相关专业背景，其中核心岗位人员应持有注册会计师、税务师、法律职业资格等专业资格之一，或具备同等专业能力。公司建立税务人员轮岗与强制休假制度，关键岗位连续任职原则上不超过五年。

Personnel engaged in Group tax management should have a background in finance and taxation, law or a related field. Core position holders should hold at least one professional qualification such as Certified Public Accountant, Certified Tax Agent or legal professional qualification, or possess equivalent professional competence. The Company operates job rotation and mandatory leave for tax personnel, with continuous service in key positions generally not exceeding five years.

4.10 三道防线（新增）
4.10 Three Lines of Defense (New)

公司建立税务风险三道防线：第一道为业务部门与成员企业税务对接人，负责源头合规与信息真实性；第二道为税务管理部与 CFO，负责制度建设、专业审核与风险监测；第三道为内部审计部门与外部审计机构，负责独立监督与评价。三道防线之间建立信息共享与问题移送机制，重大事项在 24 小时内相互通报。

The Company operates three lines of defense for tax risk. The first line comprises business units and Member Company tax liaisons, responsible for source-level compliance and data accuracy. The second line comprises the Tax Management Department and the CFO, responsible for rule-making, professional review and risk monitoring. The third line comprises Internal Audit and external auditors, responsible for independent oversight and evaluation. The three lines share information and refer issues to one another, notifying each other of significant matters within 24 hours.

5 税务风险管理制度
5 Tax Risk Management System

5.1 风险识别
5.1 Risk Identification

公司建立"日常识别 + 定期识别 + 重大事项专项识别"三层次的税务风险识别机制：

The Company operates a three-tier tax risk identification mechanism of routine identification, periodic identification and special identification of significant matters:

日常识别：税务管理部在日常申报、发票管理、合同评审、税收优惠维护中持续识别风险点；

Routine identification: the Tax Management Department continuously identifies risk points in routine filing, invoice management, contract review and tax incentive maintenance;

定期识别：每季度对集团税收政策变化、税收优惠资质状态、关联交易、跨境业务等进行全面风险扫描；

Periodic identification: a comprehensive risk scan of tax policy changes, tax incentive qualification status, related-party transactions and cross-border business is conducted quarterly;

专项识别：对重大并购、新业务模式上线、跨境架构调整、税收政策重大调整等开展专项税务风险评估。

Special identification: dedicated tax risk assessments are conducted for major acquisitions, launches of new business models, cross-border restructuring and major tax policy changes.

5.2 风险评估
5.2 Risk Assessment

税务风险按"发生可能性 × 影响程度"二维矩阵进行分级：

Tax risks are graded using a two-dimensional matrix of "likelihood × impact":

5.3 风险应对
5.3 Risk Response

预防性措施：事前评审、政策培训、合同税务条款标准化、申报口径标准化；

Preventive measures: prior review, policy training, standardization of contract tax clauses and filing positions;

发现性措施：季度自查、内部审计、年度汇算清缴复核、外部审计复核；

Detective measures: quarterly self-inspection, internal audit, review of the annual tax settlement and external audit review;

纠正性措施：补正申报、调整账务、申请税收救济；

Corrective measures: supplementary filing, accounting adjustment and application for tax remedies;

补救性措施：对已造成损失的，启动责任认定与追究；

Remedial measures: initiate accountability determination and pursuit where losses have occurred;

争议处理：对税务处理存在争议的，依法行使陈述、申辩、听证、复议、诉讼等救济权利。

Dispute handling: exercise the legal rights of statement, defense, hearing, administrative reconsideration and litigation in respect of disputed tax treatments.

5.4 风险监控与预警
5.4 Risk Monitoring and Early Warning

公司建立"税务风险预警指标体系"，关键监测指标包括但不限于：

The Company has established a tax risk early warning indicator system. Key monitoring indicators include but are not limited to:

税收优惠资质到期前 6 个月预警；

early warning six months before the expiry of tax incentive qualifications;

有效税率显著偏离行业基准 ±3 个百分点以上预警；

early warning where the effective tax rate deviates from the industry benchmark by more than ±3 percentage points;

研发费用占营业收入比例异常波动预警；

early warning on abnormal fluctuation of R&D expenses as a proportion of revenue;

关联交易金额占同类交易 30% 以上预警；

early warning where related-party transactions account for more than 30% of similar transactions;

境外所得占利润总额比例超过阈值预警；

early warning where overseas income exceeds the threshold proportion of total profit;

被纳税评估、稽查、举报等外部事件触发预警。

early warning triggered by external events such as tax assessment, inspection or complaints.

5.5 风险报告与沟通
5.5 Risk Reporting and Communication

日常报告：税务管理部按月编制税务简报，提交 CFO；

Routine reporting: the Tax Management Department prepares a monthly tax brief for the CFO;

季度报告：每季度向风险管理委员会报告税务风险评估与处置情况；

Quarterly reporting: report tax risk assessment and handling to the Risk Management Committee each quarter;

年度报告：每年向董事会审计委员会提交年度税务战略执行情况、税务风险评估、税务支出与有效税率分析报告；

Annual reporting: submit to the Board Audit Committee an annual report on strategy execution, tax risk assessment, tax expenditure and effective tax rate analysis;

重大事项即时报：发生重大税务事项（如稽查、争议、重大处罚、税收优惠失效等），24 小时内启动逐级上报机制，最终上报董事长。

Immediate reporting of significant matters: upon occurrence of a major tax matter (such as an inspection, dispute, major penalty or loss of a tax incentive), a tiered escalation mechanism is activated within 24 hours and the matter is ultimately reported to the Chairman.

5.6 争议处理与法律救济
5.6 Dispute Handling and Legal Remedies

公司与税务机关发生纳税争议时，遵循下列处理流程：

Where a tax dispute arises with a tax authority, the Company follows this procedure:

1. 由税务管理部牵头进行事实与法律梳理，提出处理建议；

1. The Tax Management Department leads the factual and legal analysis and proposes a recommended approach;

2. 按层级履行内部审批；

2. Internal approval is obtained at the prescribed levels;

3. 依法与主管税务机关沟通，必要时申请上级税务机关复核；

3. Communicate with the competent tax authority in accordance with law and, where necessary, apply to a higher-level tax authority for review;

4. 对处理结果仍有异议的，依法申请行政复议；

4. Where objections remain, apply for administrative reconsideration in accordance with law;

5. 对复议结果仍不服的，依法向人民法院提起行政诉讼；

5. Where the reconsideration result is still not accepted, file an administrative lawsuit with a people’s court in accordance with law;

6. 全过程保留完整的文书档案与沟通记录。

6. Retain complete documentation and communication records throughout the process.

5.7 税务风险清单与年度评估（新增）
5.7 Tax Risk Register and Annual Assessment (New)

税务管理部应维护集团税务风险清单，逐项记录风险描述、涉及税种与主体、风险等级、现有控制措施、剩余风险、责任人与整改期限。风险清单每季度更新一次，并作为年度风险评估报告的附件提交审计委员会。年度评估应至少覆盖：税收优惠适用、研发费用归集、关联交易定价、跨境利润分配、并购重组、新业务模式及重大合同条款。

The Tax Management Department maintains a Group tax risk register recording, for each item, the risk deion, taxes and entities involved, risk level, existing controls, residual risk, owner and remediation deadline. The register is updated quarterly and submitted to the Audit Committee as an annex to the annual risk assessment report. The annual assessment covers at least tax incentive application, R&D expense aggregation, related-party pricing, cross-border profit allocation, mergers and acquisitions, new business models and major contract terms.

5.8 举报与举报人保护（新增）
5.8 Whistleblowing and Whistleblower Protection (New)

员工、供应商及其他利益相关方可通过公司监察部举报渠道，实名或匿名举报税务违法违规行为，包括虚开发票、隐瞒收入、伪造涉税资料、向税务人员输送不当利益等。监察部独立受理并严格保密举报人身份，禁止任何形式的打击报复；恶意举报经查证属实的，按公司制度处理。

Employees, suppliers and other stakeholders may report tax violations — including false invoicing, concealment of income, falsification of tax documents and provision of improper benefits to tax officials — through the Supervision Department’s reporting channels, on a named or anonymous basis. The Supervision Department handles reports independently and keeps reporter identities strictly confidential, and retaliation of any kind is prohibited. Malicious reporting, once verified, is handled under Company rules.

5.9 税务风险与商业道德（新增）
5.9 Tax Risk and Business Ethics (New)

税务安排不得与公司反腐败、反商业贿赂政策相冲突。严禁通过虚构交易、虚增成本、支付咨询费或服务费等方式向任何第三方输送利益；涉及税务争议的沟通应有两人以上参加并留存记录，不得单独与税务人员进行非公务接触或提供任何形式的利益。

Tax arrangements must not conflict with the Company’s anti-corruption and anti-bribery policies. Channeling benefits to any third party through fictitious transactions, inflated costs or payments of consulting or service fees is prohibited. Communications concerning tax disputes must involve at least two persons and be documented; no individual may meet tax officials privately or offer benefits of any kind.

6 配套管理要求
6 Supporting Management Requirements

6.1 关联交易与转让定价管理
6.1 Related-Party Transactions and Transfer Pricing

集团成员企业间的内部交易严格按照独立交易原则定价，并按规定准备同期资料。集团合并范围内的关联交易由税务管理部统筹管理与对外披露。重点关注：

Intra-group transactions among Member Companies are priced strictly on an arm’s length basis, and contemporaneous documentation is prepared as required. Related-party transactions within the consolidated scope are centrally managed and externally disclosed by the Tax Management Department. Key focus areas include:

母子公司之间、子公司之间提供货物、劳务、技术服务、资金的内部交易定价；

pricing of intra-group transactions for goods, services, technical services and funds between parent and subsidiaries and among subsidiaries;

境外子公司与境内母公司之间的跨境内部往来；

cross-border intra-group dealings between overseas subsidiaries and the domestic parent;

年度企业所得税汇算清缴时按规定填报年度关联交易申报表；

filing of the annual related-party transaction forms during the annual enterprise income tax settlement;

对达到国家税务总局规定金额或风险标准的，准备本地文档、主体文档、集团主体文档（国别报告）。

preparation of local files, master files and group master files (country-by-country reports) where the thresholds or risk criteria prescribed by the State Taxation Administration are met.

6.2 税收优惠管理
6.2 Tax Incentive Management

公司及成员企业目前享有的主要税收优惠与维护要点（详见公司年度报告"附注六、税项"）：

The main tax incentives currently enjoyed by the Company and its Member Companies and the key maintenance points (see Note 6 "Taxation" of the Annual Report) are as follows:

税收优惠资质到期、复审失败、政策调整等情形列为税务管理部的年度重点监控事项，提前 6 个月启动应对预案。

Expiry of tax incentive qualifications, failed re-certification and policy changes are designated as annual key monitoring matters for the Tax Management Department, with contingency plans initiated six months in advance.

6.3 跨境税务管理
6.3 Cross-Border Tax Management

各海外成员企业应：

Each overseas Member Company shall:

按所在国法律设立独立的税务登记和申报体系；

establish an independent tax registration and filing system under local law;

按 OECD 或本地规定准备转让定价文档；

prepare transfer pricing documentation in accordance with OECD or local requirements;

重大跨境交易由集团税务管理部事前评审；

submit major cross-border transactions to the Group Tax Management Department for prior review;

境外所得汇回时按规定办理境外所得税收抵免；

apply for foreign tax credits as required when repatriating overseas income;

对涉及税收协定待遇的事项，按规定提交税收居民身份证明、协定申请表等。

for matters involving treaty benefits, submit tax residency certificates and treaty application forms as required.

6.4 信息系统与数据治理
6.4 Information Systems and Data Governance

公司推进税务信息化建设，财务共享中心或 ERP 系统与税务申报、发票管理、资料归档实现集成。税务管理部按月生成集团税务数据看板，包含税种分布、有效税率、优惠应享尽享率、风险指标等。

The Company advances tax digitalization, integrating the financial shared service center or ERP system with tax filing, invoice management and archiving. The Tax Management Department produces a monthly Group tax dashboard covering tax composition, effective tax rate, incentive utilization rate and risk indicators.

6.5 培训与文化建设
6.5 Training and Culture

公司每年至少组织两次税务专业培训，覆盖税收政策更新、典型稽查案例、内部制度等。集团成员企业财务负责人、税务对接人纳入统一培训计划。

The Company organizes at least two tax professional training sessions each year, covering tax policy updates, typical inspection cases and internal rules. Financial officers and tax liaisons of Member Companies are included in the unified training plan.

6.6 第三方中介管理
6.6 Management of Third-Party Advisers

公司聘请外部专业机构提供税务咨询、转让定价文档、年度汇算清缴鉴证、专项稽查应对等专业服务。第三方中介选聘按公司采购与招标管理制度执行。第三方中介机构的服务质量与独立性由税务管理部与内部审计部门定期评估。

The Company engages external professional firms for tax advisory, transfer pricing documentation, annual tax settlement certification and dedicated inspection response. Selection follows the Company’s procurement and tendering policies. Service quality and independence of third-party advisers are regularly assessed by the Tax Management Department and Internal Audit.

6.7 ESG 与可持续披露
6.7 ESG and Sustainability Disclosure

2025 年发布首份可持续发展报告（详见 2025 年年度报告"第五节 环境与社会责任"）。后续按交易所、监管机构要求在 ESG/可持续发展报告中持续披露税务战略与治理框架的主要内容。

The Company published its first sustainability report in 2025 (see Section 5 "Environment and Social Responsibility" of the 2025 Annual Report). Going forward, it will continue to disclose the main elements of its tax strategy and governance framework in ESG and sustainability reports as required by exchanges and regulators.

6.8 税务政策参与与透明沟通（新增）
6.8 Tax Policy Engagement and Transparent Communication (New)

公司可就与自身经营直接相关的税收政策，通过行业协会、商会等合法渠道提出技术性意见，但不得以任何方式寻求针对特定企业的税收优惠、税收返还或特殊待遇，不得以提供赞助、捐赠或利益输送影响政策制定或执法。政策参与的立场、渠道与主要内容应留存记录，必要时纳入年度税务报告。

The Company may submit technical comments on tax policies directly relevant to its operations through lawful channels such as industry associations and chambers of commerce. It may not seek tax preferences, refunds or special treatment specific to the Company in any manner, nor influence policymaking or enforcement through sponsorship, donations or benefits of any kind. The positions, channels and substance of policy engagement are documented and, where necessary, included in the annual tax report.

6.9 税务档案与数据保存（新增）
6.9 Tax Records and Data Retention (New)

税务申报表、完税凭证、税务备案资料、筹划论证材料、转让定价文档、稽查应对文书及与税务机关的沟通记录，应按法律法规规定期限保存，法律法规未规定的，保存期限不少于十年。涉及重大税务争议、稽查或诉讼的档案，保存至事项终结后十年。电子档案应具备可检索、可追溯、防篡改的技术保障。

Tax returns, tax payment receipts, record-filing materials, planning analyses, transfer pricing documentation, inspection response documents and records of communication with tax authorities are retained for the periods prescribed by law and, where no period is prescribed, for at least ten years. Records concerning major tax disputes, inspections or litigation are retained for ten years after the matter is concluded. Electronic records must be searchable, traceable and technically protected against tampering.

6.10 税务合规承诺与责任约束（新增）
6.10 Tax Compliance Commitment and Accountability (New)

公司董事、高级管理人员及财务、税务关键岗位人员应签署税务合规承诺书，承诺不授意、不参与、不隐瞒任何税务违法违规行为。对因故意或重大过失导致税务处罚、滞纳金或声誉损失的责任人，依据公司制度追究责任，涉嫌犯罪的移送司法机关。因执行上级违法指令而导致违规的，执行人已提出异议并留存记录的，可减轻或免于责任。

Directors, senior management and key finance and tax personnel sign a tax compliance commitment undertaking not to authorize, participate in or conceal any tax violation. Persons responsible for tax penalties, late fees or reputational loss caused by intent or gross negligence are held accountable under Company rules and, where a crime is suspected, referred to judicial authorities. A person who commits a violation by executing an unlawful instruction may have liability reduced or waived if the person raised an objection and documented it.

6.11 税务风险与业务连续性（新增）
6.11 Tax Risk and Business Continuity (New)

对可能引发重大税务风险的场景（如关键税收优惠资质失效、重大稽查立案、跨境架构被否定），税务管理部应制定应急预案，明确触发条件、报告路径、应对措施与替代方案，并每年至少演练一次。预案应评估对现金流、有效税率、财务报表及披露义务的影响。

For scenarios that could trigger major tax risk (such as loss of a key tax incentive qualification, initiation of a major inspection or rejection of a cross-border structure), the Tax Management Department prepares contingency plans specifying triggers, reporting paths, response measures and alternatives, and rehearses them at least once a year. The plans assess impacts on cash flow, effective tax rate, financial statements and disclosure obligations.

7 监督评价与修订
7 Monitoring, Evaluation and Revision

7.1 监督评价
7.1 Monitoring and Evaluation

税务管理部每年组织对本框架执行情况的自查评价，形成年度税务工作总结报告；

The Tax Management Department conducts an annual self-assessment of the implementation of this Framework and prepares an annual tax work summary report;

内部审计部门将本框架执行情况纳入年度审计计划；

Internal Audit includes implementation of this Framework in its annual audit plan;

外部审计师在内部控制审计中关注本框架的遵循情况；

External auditors consider compliance with this Framework in the internal control audit;

董事会审计委员会每年至少一次专题听取税务工作汇报并形成意见。

The Board Audit Committee hears a dedicated tax report and issues its opinion at least once a year.

7.2 修订机制
7.2 Revision Mechanism

本框架由公司税务管理部负责解释和修订，遇下列情形之一应启动修订：

This Framework is interpreted and revised by the Tax Management Department. Revision is initiated where any of the following occurs:

1. 国家税收法律法规、监管规则发生重大变化；

1. major changes in national tax laws, regulations or regulatory rules;

2. 公司战略、业务范围、组织架构发生重大调整；

2. major adjustments to the Company’s strategy, business scope or organizational structure;

3. 公司税务治理与风险管理发生重大事项或暴露重大缺陷；

3. major events or material deficiencies in tax governance and risk management;

4. 董事会、审计委员会或经营管理层认为必要的其他情形。

4. other circumstances deemed necessary by the Board, the Audit Committee or management.

修订按"税务管理部起草—CFO 审核—总裁办公会审议—董事会审计委员会审议—董事会审批"程序执行，重大修订按上市公司治理要求履行披露程序。

Revisions follow the procedure of drafting by the Tax Management Department, review by the CFO, deliberation by the President’s Office Meeting, review by the Board Audit Committee and approval by the Board. Major revisions are disclosed as required for listed company governance.

7.3 考核与问责（新增）
7.3 Performance Assessment and Accountability (New)

公司建立税务管理绩效评价机制，对成员企业和相关部门考核下列指标：纳税申报及时率与准确率、税款缴纳及时率、税收优惠应享尽享率、税务风险事项整改完成率、培训覆盖率、重大税务处罚与稽查调整金额。考核结果纳入年度绩效评价，并与相关负责人薪酬挂钩。

The Company operates a tax management performance assessment mechanism assessing Member Companies and relevant functions on: timeliness and accuracy of tax filing, timeliness of tax payment, utilization rate of tax incentives, completion rate of tax risk remediation, training coverage, and amounts of major tax penalties and inspection adjustments. Results are incorporated into annual performance evaluation and linked to the remuneration of responsible managers.

7.4 生效
7.4 Effectiveness

本框架经公司董事会审议通过之日起生效，自 2026 年度起施行，原有相关税务管理制度与本框架不一致的，以本框架为准。

This Framework takes effect on the date of approval by the Board and applies from fiscal year 2026. In the event of inconsistency between existing tax management rules and this Framework, this Framework prevails.

附录 A 公司基本情况
Appendix A Company Profile

公司全称：江苏林洋能源股份有限公司（601222.SH）

Full name: Jiangsu Linyang Energy Co., Ltd. (601222.SH)

法定代表人：尹彪（董事长）

Legal representative: Yin Biao (Chairman)

注册地址：江苏省启东经济开发区林洋路 666 号

Registered address: No. 666 Linyang Road, Qidong Economic Development Zone, Jiangsu Province

行业：电子测量仪器制造（核心业务覆盖智能电网终端、储能、新能源三大板块）

Industry: manufacture of electronic measuring instruments (core business covering smart grid terminals, energy storage and new energy)

主要财务报告审计及内部控制审计机构：立信会计师事务所（特殊普通合伙）

Auditor of financial statements and internal control: BDO China Shu Lun Pan Certified Public Accountants LLP

2025 年度：营业收入 487,559.15 万元；内部控制审计报告为标准无保留意见

Fiscal year 2025: operating revenue RMB 4,875,591,500; internal control audit report issued with an unqualified opinion

附录 B 主要政策与监管依据
Appendix B Main Policies and Regulatory Basis

附录 C 术语表
Appendix C Glossary