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                                                                                                                        Tel: +86 010-66001391
                                                                                                                        Emai I: international@hptjcpa.com.cn




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THE POWER OF BEING UNDERSTOOD
AUDIT I TAX I CONSULTING

RSM China CPA LLP is a member of the RSM network and trades as RSM. RSM is the trading name used by the members of the RSM network. Each member of the RSM network is an
independent accounting and consulting firm which practices in its own right. The RSM network is not itself a separate legal entity in any jurisdiction.