I am not implying anything, just sharing what I gather in an 4 hour search.
I search for top coporate tax payers in shenzhen. The only yield I get is for 2009.
Why did I choose this?
Refer to AR 2010
Shenzhen Grandness Industry has concessionary tax status, hence its rate is 20%, and we can then deduce the tax paid by Shenzhen Grandness Industry is 16 mio RMB
Going back to the top tax payer list.
Rank 95 and 98 are listed companies in Shenzhen exchange.
Rank 95 is 深圳赛格股份有限公司, I download its past Annual report 2009, its tax paid is 30 mio , refer to page 64, item 29 of the link below
Counter check this with morning star record of provision for income tax
(http://financials.morningstar.com/income-statement/is.html?t=200058®ion=chn&culture=en-US), shows the same figure 30 mio
I think go to rank 98 Company, another listed company Shenzhen Jieshun Science and Technology Industry Co Ltd, (http://financials.morningstar.com/income-statement/is.html?t=002609®ion=CHN&culture=en-US),
Its income tax paid is only 7 mio.
Sino Subisdary Shenzhen Grandness Industry= (深圳振鹏达实业集团有限公司), should appear between rank 95 and 98, isn't it?
Maybe someone can enlighten me?
Another ranking of 2012 top tax payers at Shenzhen
Also, Although I can't say I do it very carefully, since it is at night, but I did scan through twice from 50 to 1000 plus, I didn't see the subsidiary Sino Subisdary Shenzhen Grandness Industry= (深圳振鹏达实业集团有限公司