（5）重(zhong)大債(zhai)務調查

調查公司(si)的(de)(de)(de)重大(da)債務(wu)，重點關注(zhu)將要履(lv)行(xing)、正(zheng)在履(lv)行(xing)以及雖已履(lv)行(xing)完(wan)畢但可能存(cun)在潛在糾紛的(de)(de)(de)重大(da)合(he)同的(de)(de)(de)合(he)法性(xing)、有(you)效性(xing)；是(shi)否(fou)有(you)因(yin)環境(jing)保護、知(zhi)識產權、產品質(zhi)量(liang)、勞動(dong)安全、人身權等原因(yin)產生的(de)(de)(de)債務(wu)；以及公司(si)金額較大(da)的(de)(de)(de)其他應(ying)付款是(shi)否(fou)因(yin)正(zheng)常(chang)的(de)(de)(de)生產經(jing)營(ying)活(huo)動(dong)發生，是(shi)否(fou)合(he)法。

（6）納稅情(qing)況調查(cha)

調查了解公司的納稅情況是否符合法(fa)律、法(fa)規和規范(fan)性(xing)文件(jian)的要求。

通過詢(xun)問(wen)公(gong)(gong)(gong)(gong)司(si)(si)(si)稅(shui)(shui)務負責人，查閱(yue)公(gong)(gong)(gong)(gong)司(si)(si)(si)稅(shui)(shui)務登記(ji)證，了解公(gong)(gong)(gong)(gong)司(si)(si)(si)及其(qi)控股子公(gong)(gong)(gong)(gong)司(si)(si)(si)執行的稅(shui)(shui)種、稅(shui)(shui)率，查閱(yue)公(gong)(gong)(gong)(gong)司(si)(si)(si)的納稅(shui)(shui)申報(bao)表、稅(shui)(shui)收(shou)繳款書、稅(shui)(shui)務處理決定書或稅(shui)(shui)務稽查報(bao)告等資料，關注公(gong)(gong)(gong)(gong)司(si)(si)(si)納稅(shui)(shui)情況是否符合(he)法(fa)律、法(fa)規(gui)和規(gui)范性文件的要求，公(gong)(gong)(gong)(gong)司(si)(si)(si)是否存在拖欠稅(shui)(shui)款的情形(xing)，是否受過稅(shui)(shui)務部(bu)門的處罰。

通過(guo)查(cha)閱公(gong)司有(you)關稅(shui)收優惠(hui)、財(cai)政補(bu)(bu)貼的依據性(xing)文(wen)件，判(pan)斷公(gong)司享受(shou)優惠(hui)政策、財(cai)政補(bu)(bu)貼是否(fou)合(he)法、合(he)規、真實、有(you)效。

（7）環境保護產品質量、技術標準調查

調查公司環境(jing)保護和產品質量、技術標(biao)準是(shi)否符合相關要求。

通過詢(xun)問公(gong)(gong)(gong)司管理層及(ji)相(xiang)關(guan)(guan)部門(men)(men)負責(ze)人(ren)，咨詢(xun)公(gong)(gong)(gong)司律師或法律顧問，取得公(gong)(gong)(gong)司有關(guan)(guan)書(shu)面聲明(ming)等，關(guan)(guan)注公(gong)(gong)(gong)司生產(chan)經營(ying)活(huo)動是否符合環境(jing)保(bao)護(hu)的要求，是否受過環境(jing)保(bao)護(hu)部門(men)(men)的處罰；公(gong)(gong)(gong)司產(chan)品是否符合有關(guan)(guan)產(chan)品質(zhi)量(liang)及(ji)技術標準，是否受過產(chan)品質(zhi)量(liang)及(ji)技術監督部門(men)(men)的處罰。

（8）其他調查(cha)

通(tong)過對(dui)公(gong)(gong)(gong)司(si)(si)(si)控股股東、實際控制人、董(dong)監高、核心(xin)技術(業(ye)務(wu))人員(yuan)訪談(tan)，詢問公(gong)(gong)(gong)司(si)(si)(si)律師或(huo)(huo)法律顧問，核查公(gong)(gong)(gong)司(si)(si)(si)是否存(cun)在(zai)違(wei)約金或(huo)(huo)訴(su)(su)訟(song)(song)(song)、仲(zhong)(zhong)裁(cai)費用的支出，走訪公(gong)(gong)(gong)司(si)(si)(si)住所地(di)的法院和(he)仲(zhong)(zhong)裁(cai)機構等(deng)方法，調查公(gong)(gong)(gong)司(si)(si)(si)是否存(cun)在(zai)重(zhong)大訴(su)(su)訟(song)(song)(song)、仲(zhong)(zhong)裁(cai)和(he)其(qi)(qi)他(ta)重(zhong)大或(huo)(huo)有事(shi)項，分析該(gai)等(deng)已決和(he)未決訴(su)(su)訟(song)(song)(song)、仲(zhong)(zhong)裁(cai)與其(qi)(qi)他(ta)重(zhong)大或(huo)(huo)有事(shi)項對(dui)公(gong)(gong)(gong)司(si)(si)(si)的重(zhong)大影響(xiang)，并取得管理層(ceng)對(dui)公(gong)(gong)(gong)司(si)(si)(si)重(zhong)大訴(su)(su)訟(song)(song)(song)、仲(zhong)(zhong)裁(cai)和(he)其(qi)(qi)他(ta)重(zhong)大或(huo)(huo)有事(shi)項情況及其(qi)(qi)影響(xiang)的書面聲明。