Supplementary Legal Opinion (VI) on the Initial Public Offering and Listing of Ciming Health Checkup Management Group Co., Ltd.
Beijing Tianda Law Firm (hereinafter referred to as "this Firm") has been entrusted by Ciming Health Checkup Management Group Co., Ltd. (hereinafter referred to as "the Company" or "the Issuer") to act as special legal counsel for the Company's initial public offering of RMB ordinary shares and listing (hereinafter referred to as "this Offering" or "this Listing"). The lawyers of this Firm have conducted an investigation into the issues raised in the China Securities Regulatory Commission's letter dated April 25, 2012 (Issuance Supervision Letter [2012] No. 181) and hereby issue this supplementary legal opinion.
This Firm has strictly fulfilled its statutory responsibilities, adhered to the principles of diligence and good faith, and conducted necessary and appropriate verifications of relevant documents and materials, ensuring that this supplementary legal opinion does not contain false records, misleading statements, or significant omissions. This Firm agrees to submit this supplementary legal opinion as a necessary legal document for the Issuer's application for public offering of shares, along with other application materials for review by the China Securities Regulatory Commission, and shall bear corresponding legal responsibilities for the opinion provided.
According to the requirements of the Securities Law and other laws and regulations, and in accordance with the recognized business standards, ethical norms, and diligence spirit of the legal profession, this Firm hereby provides the following supplementary legal opinions:
Question 1: Verification of High-Tech Enterprise Qualification and Tax Risks
Please verify and explain in detail whether Ciming Health Checkup possesses high-tech enterprise qualifications and whether there are any risks of tax payment arrears.