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src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756051210937/2543018.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="3fel2mg" class="smallimg"><div><p class="pic"><img src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756051210937/2543018.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="q8htami" class="content"><p><span>需求數量：</span>0</p><p><span>價格要求：</span>面議</p><p><span>所在地：</span>上海市</p><p><span>包裝要求：</span><span style="color: #f30;"></span></p><p><span>產品關鍵詞：</span>上海高企認定專項審計報告,審計</p><p><span>***更新：</span>2021-01-05 05:17:05</p><p><span id="click" >瀏覽次數：0次</span></p><a rel="nofollow" class="button">聯(lián)系我們</a></div></div><div id="8ce7zqc" class="rightbox"><h3>公司基本資料信息</h3><p style="border:0;"><a rel="nofollow">上海弘益會計師事務所有限公司</a></p><p><span>聯(lián)系人：</span>范先生</p><p><span>郵箱: </span>hongyicpa@163.com</p><p><span>電話: </span>13801655002</p><p><span>傳真: </span>021_</p><p><span>網址: </span>https://www.hongyicpa.com</p><p><span>手機: </span>021-58512036</p><p><span>地址: </span>浦東新區(qū)浦東大道1097弄12號11D</p><p>[當前離線] <a rel="nofollow"> [加為商友] </a><a rel="nofollow"> [發(fā)送信件] </a></p></div></div><div id="le8uqce" class="page-proshow02"><p class="title">詳細說明</p><div id="jmov884" class="box"><p><p style="text-indent:25px">****認定專項審計，是指注冊會計抄師接受擬向有關部門申請進行****認定的申報企業(yè)委托，對其近三個會計年度（實際經營不滿三年的按實際經營年限）的研究開發(fā)費用結構明細表和襲近一個會計年度的高新技術產品（服務）收入明細表進行審計，并出具專項審計報告，上海高企認定專項審計報告。如果申報企業(yè)近三個會計年度的財務報表（含資產負債表，上海高企認定專項審計報告、損益表、現(xiàn)金百流量表，實際年限不足三年的按實際經營年限）未經會計師事務所審計，應同時委托進行財務報表審計，上海高企認定專項審計報告。如果申報企業(yè)近三個會計年度的財務報表未經會計師事務所審計，應同時委托進行財務報表審計。上海高企認定專項審計報告</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="上海高企認定專項審計報告,審計" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756051210937/2543018.png"></div><p style="text-indent:25px">高新專項審計報告：注冊會計師應當匯總審計測試的結果，進行更具綜合性的審計工作，如編制審計差異調整表和試算平衡表，執(zhí)行分析程序，撰寫審計總結以及完成審計工作底稿的復核等。在此基礎上，注冊會計師應當評價審計結果，在與申報企業(yè)管理層和治理層溝通后，確定應出具專項審計報告的意見類型和措辭，進而編制并致送專項審計報告，終結審計工作。專項審計報告不應后附整套財務報表。根據《中國注冊會計師審計準則第1601號——對特殊目的審計業(yè)務出具審計報告》的規(guī)定，為避免信息使用者誤認為對財務報表組成部分出具的審計報告與整套財務報表相關，注冊會計師不應將整套財務報表附于專項審計報告后。外資企業(yè)年報審計高新技術公司專項審計需要進行前期溝通有一定的溝通。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="上海高企認定專項審計報告,審計" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756501015625/1671156.png"></div><p style="text-indent:25px">企業(yè)如何進行高新專項審計？企業(yè)在進行專項審計前，應按照《****認定申請書》中的格式，準備好企業(yè)研究開發(fā)項目情況表、企業(yè)年度研究開發(fā)費用結構明細表、上年度高新技術產品（服務）情況表以及相關財務資料。然后選擇符合條件的會計師事務所或稅務師事務所，對企業(yè)近三個會計年度研究開發(fā)費用和近一個會計年度高新技術產品（服務）收入進行專項審計。高新認定條件規(guī)定：?1、企業(yè)近三個會計年度（實際經營期不滿三年的按實際經營時間計算，下同）的研究開發(fā)費用總額占同期銷售收入總額的比例符合如下要求：①近一年銷售收入小于5,000萬元（含）的企業(yè)，比例不低于5%；②近一年銷售收入在5,000萬元至2億元（含）的企業(yè)，比例不低于4%；③近一年銷售收入在2億元以上的企業(yè)，比例不低于3%。其中，企業(yè)在中國境內發(fā)生的研究開發(fā)費用總額占全部研究開發(fā)費用總額的比例不低于60%；近一年高新技術產品（服務）收入占企業(yè)同期總收入的比例不低于60%。</p><p style="text-indent:25px">****認定專項審計中介機構條件：（1）具備**執(zhí)業(yè)資格，成立三年以上，近三年內無不良記錄。（2）承擔認定工作當年的注冊會計師或稅務師人數占職工全年月平均人數的比例不低于30%，全年月平均在職職工人數在20人以上。（3）相關人員應具有良好的職業(yè)道德，了解國家科技、經濟及產業(yè)政策，熟悉****認定工作有關要求。中介機構職責：接受企業(yè)委托，委派具備資格的相關人員，依據《認定辦法》和《工作指引》客觀公正地對企業(yè)的研究開發(fā)費用和高新技術產品（服務）收入進行專項審計或鑒證，出具專項報告。對于企業(yè)提交申報的研發(fā)費用合理性審計，審查企業(yè)的研發(fā)費用是否達到企業(yè)經營收入的特定比例。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="上海高企認定專項審計報告,審計" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756103007812/7440149.png"></div><p style="text-indent:25px">****認證審計通過的好處： 1、稅收減免，企業(yè)稅率降低10%，所得稅部分40%減免，并有額外研發(fā)費用的加計扣除； 2、不同地區(qū)有不同的政策性資金補貼； 3、申請政策性補貼資助或扶持資金的必要條件； 4、入圍國家采購名單，業(yè)務范圍大幅擴展； 5、招投標加分，國家相關管理部門的招投標，優(yōu)先考慮****； 6、為進一步申報科技小巨人提供必要條件，爭取更多政策扶持； 7、企業(yè)上市的便利條件，上市后企業(yè)可進一步獲得稅收減免優(yōu)惠政策； 8、人才引進/積分落戶，額外加分； 9、企業(yè)重要資質認定，品牌影響力、企業(yè)形象大幅提升。哪些情況下需要進行****認定專項審計?****報表審計排行</p><p style="text-indent:25px">****審計主要是指企業(yè)根據****認定管理工作指引對申報材料來進行審查。上海高企認定專項審計報告</p><p style="text-indent:25px">高新技術產品（服務）收入審計關注要點：（1）審計人員應了解企業(yè)管理當局區(qū)分高新技術產品（服務）的確認標識，以便設計相關程序測試高新技術產品（服務）的確認標識，確認申報企業(yè)是否混淆高新技術產品（服務）收入與非高新技術產品（服務）收入的界限，是否虛增高新技術產品（服務）收入；（2）審計人員應收集申報企業(yè)知識產權證書（包括發(fā)明、實用新型、外觀設計等的專利證書，軟件著作權證書）或獨占許可合同、生產批文、新產品或新技術證明、產品質量檢驗報告、省級以上科技計劃立項證明以及其他相關證明材料，驗證企業(yè)管理當局區(qū)分高新技術產品（服務）確認標識。上海高企認定專項審計報告</p><p style="text-indent:25px">上海弘益會計師事務所有限公司致力于商務服務，以科技創(chuàng)新實現(xiàn)***管理的追求。公司自創(chuàng)立以來，投身于代理記賬，高新企業(yè)審計，審計，稅務籌劃，是商務服務的主力軍。弘益會計師事務所致力于把技術上的創(chuàng)新展現(xiàn)成對用戶產品上的貼心，為用戶帶來良好體驗。弘益會計師事務所始終關注商務服務市場，以敏銳的市場洞察力，實現(xiàn)與客戶的成長共贏。</p></p><br /><p>文章來源地址: http://www.cdcfah.com/cp/2710158.html</p></div></div></div></div></div><div id="8lxefrd" class="page-right twoColRt"><div id="cq3gdfh" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="q83c39k" class="recomPic likePro"><a href="http://www.cdcfah.com/cp/814588.html"><div><img src="http://tyunfile.71360.com/UpLoadFile/2019/11/1/14/637082168864691056_lgpj_5374157.jpg" alt="福建ZF配件哪家強信息推薦自業(yè)物資供應" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>福建ZF配件哪家強信息推薦自業(yè)物資供應</p></a></div><div id="8nzwiul" class="recomPic likePro"><a href="http://www.cdcfah.com/cp/846569.html"><div><img 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