1. Due to tax laws and regulations and their specific policies or implementation time, some tax-related certification matters are not clear enough;
2. After consultation or verification, there are differences in understanding between the specific tax policies involved in the verification and the tax law enforcement personnel, which need to be submitted to the tax authorities for adjudication;
3. Due to the limited audit scope, some tax-related matters can't get sufficient and appropriate evidence. Although it has a great impact, it will not produce an appraisal report that cannot express opinions.
4. The qualified verification business report shall put forward the verification conclusion in a positive way, provide a reasonable guarantee for the information of the verification object, and explain some tax-related matters that cannot be confirmed, so as to draw the decision of the quasi-user.