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href="http://www.cdcfah.com/cp/third-swfw_huijifuwu/">會計服務</a>?高企復審審計誠信為本上海弘益會計師事務所供應</p><div id="c37su7r" class="leftbox clearfix"><h1>高企復審審計誠信為本上海弘益會計師事務所供應</h1><div id="ykrt233" class="proBig"><div id="sbyf7ww" class="bigimg"><div><p class="pic"><img src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756535517578/79978.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="xmjq4gx" class="smallimg"><div><p class="pic"><img src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756535517578/79978.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="x89zrqr" 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>高企復審審計,審計</p><p><span>***更新：</span>2021-01-09 02:19:55</p><p><span id="click" >瀏覽次數：0次</span></p><a rel="nofollow" class="button">聯系我們</a></div></div><div id="nh3wyqh" 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="2wcjsjf" class="page-proshow02"><p class="title">詳細說明</p><div id="v3c3n9l" class="box"><p><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，高企復審審計，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)，高企復審審計，比例不低于3%，高企復審審計。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%。什么是****審計?高企復審審計</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="高企復審審計,審計" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756535517578/79978.png"></div><p style="text-indent:25px">什么是****認定專項審計?****認定專項審計，是指注冊會計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。注：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、損益表、現金流量表，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。高企復審審計高新專項審計報告必須加蓋騎縫章或每頁加蓋審訖章，同時專項審計報告的附表亦應加蓋中介機構審訖章。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="高企復審審計,審計" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756166015625/8696643.png"></div><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。</p><p style="text-indent:25px">高新專項審計報告：近三個會計年度的研發(fā)費用分年度分項審計：1. 近三個會計年度的研發(fā)總費用、在中國境內發(fā)生的研究開發(fā)費用總額;2. 近三個會計年度的研究開發(fā)費用總額占銷售收入總額的比例;3. 研究開發(fā)經費及其分年度分項明細(見附表2)。專項審計報告要求對企業(yè)編制的附表1、附表2、附表3及編制說明發(fā)表專項審計意見。中介機構應對企業(yè)高新技術產品(服務)收入及研發(fā)費用情況匯總表(見附表3)中企業(yè)填報的“銷售收入”、“總收入”及其它指標的真實性和準確性予以重點復核。不管是初次申報還是復審，都需要進行****認定專項審計。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="高企復審審計,審計" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756103007812/7440149.png"></div><p style="text-indent:25px">高新審計的注意事項：如果無法對組合銷售的一般產品與高新技術產品進行區(qū)分或一般產品*是高新技術產品的附件，則無需調整收入明細表，但就上述事項應在專項審計報告中進行說明和披露。外購與本企業(yè)相同的高新技術產品銷售，其銷售收入是否可以在高新技術產品（服務）收入明細表中列報。審計人員應該注意外購與本企業(yè)相同的高新技術產品銷售收入也是不應列報在高新技術產品（服務）收入明細表中作為本企業(yè)高新技術產品（服務）收入。****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；高新企業(yè)年報審計多少錢</p><p style="text-indent:25px">****審計財務報表：對企業(yè)的近三個會計年度的財務報表。高企復審審計</p><p style="text-indent:25px">****審計財務報表：對企業(yè)的近三個會計年度的財務報表，包括資產的負債表、利潤及利潤分配表、現金流量表、實際營收等報表，都是需要進行審計的。主要審計的抄內容有兩項：1、近三年研究開發(fā)費用專項審計：對企業(yè)申報前三年研發(fā)費用的合理襲性審計，符合要百求的研發(fā)費用是否占企業(yè)營業(yè)的要求比例;2、上年度高新技術產品(服務)度專項審計：對企業(yè)申報上一年的高新問技術產品(服務)收入的審計，符合要求的收入是否占企業(yè)總答收入的60%以上。高企復審審計</p><p style="text-indent:25px">上海弘益會計師事務所有限公司位于浦東大道1097弄12號11D。弘益會計師事務所致力于為客戶提供良好的代理記賬，高新企業(yè)審計，審計，稅務籌劃，一切以用戶需求為中心，深受廣大客戶的歡迎。公司秉持誠信為本的經營理念，在商務服務深耕多年，以技術為先導，以自主產品為重點，發(fā)揮人才優(yōu)勢，打造商務服務良好品牌。弘益會計師事務所立足于全國市場，依托強大的研發(fā)實力，融合前沿的技術理念，飛快響應客戶的變化需求。</p></p><br /><p>文章來源地址: http://www.cdcfah.com/cp/2763494.html</p></div></div></div></div></div><div id="crtg4bs" class="page-right twoColRt"><div id="scu8k9j" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="f8uyn7y" 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" 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