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onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="dwneh3g" class="smallimg"><div><p class="pic"><img src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756501015625/1671156.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="i8da3ln" class="content"><p><span>需求數(shù)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(chǎn)品關(guān)鍵詞：</span>審計業(yè)務(wù)費用,審計</p><p><span>***更新：</span>2021-01-20 02:15:21</p><p><span id="click" >瀏覽次數(shù)：0次</span></p><a rel="nofollow" class="button">聯(lián)系我們</a></div></div><div id="r82yz9x" 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(wù)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(wǎng)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(dāng)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="ut8arzf" class="page-proshow02"><p class="title">詳細說明</p><div id="iagslou" class="box"><p><p style="text-indent:25px">高新技術(shù)產(chǎn)品（服務(wù)）收入審計關(guān)注要點：（1）審計人員應(yīng)了解企業(yè)管理當(dāng)局區(qū)分高新技術(shù)產(chǎn)品（服務(wù)）的確認(rèn)標(biāo)識，以便設(shè)計相關(guān)程序測試高新技術(shù)產(chǎn)品（服務(wù)）的確認(rèn)標(biāo)識，審計業(yè)務(wù)費用，確認(rèn)申報企業(yè)是否混淆高新技術(shù)產(chǎn)品（服務(wù)）收入與非高新技術(shù)產(chǎn)品（服務(wù)）收入的界限，審計業(yè)務(wù)費用，是否虛增高新技術(shù)產(chǎn)品（服務(wù)）收入；（2）審計人員應(yīng)收集申報企業(yè)知識產(chǎn)權(quán)證書（包括發(fā)明、實用新型、外觀設(shè)計等的專利證書，軟件著作權(quán)證書）或獨占許可合同、生產(chǎn)批文，審計業(yè)務(wù)費用、新產(chǎn)品或新技術(shù)證明、產(chǎn)品質(zhì)量檢驗報告、省級以上科技計劃立項證明以及其他相關(guān)證明材料，驗證企業(yè)管理當(dāng)局區(qū)分高新技術(shù)產(chǎn)品（服務(wù)）確認(rèn)標(biāo)識。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(yīng)加蓋中介機構(gòu)審訖章。審計業(yè)務(wù)費用</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="審計業(yè)務(wù)費用,審計" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756501015625/1671156.png"></div><p style="text-indent:25px">****認(rèn)定組織與實施：1.領(lǐng)導(dǎo)小組辦公室。全國****認(rèn)定管理工作領(lǐng)導(dǎo)小組辦公室設(shè)在科技部火炬高技術(shù)產(chǎn)業(yè)開發(fā)中心，由科技部、財政部、稅務(wù)總局相關(guān)人員組成，負責(zé)處理日常工作。2.認(rèn)定機構(gòu)。各省、自治區(qū)、直轄市、計劃單列市科技行政管理部門同本級財政、稅務(wù)部門組成本地區(qū)****認(rèn)定管理機構(gòu)（以下稱“認(rèn)定機構(gòu)”）。認(rèn)定機構(gòu)下設(shè)辦公室，辦公室設(shè)在省級、計劃單列市科技行政主管部門，由省級、計劃單列市科技、財政、稅務(wù)部門相關(guān)人員組成。認(rèn)定機構(gòu)組成部門應(yīng)協(xié)同配合、認(rèn)真負責(zé)地開展****認(rèn)定管理工作。3.中介機構(gòu)。出具專項審計報告或鑒證報告。審計業(yè)務(wù)費用凡擬向有關(guān)部門申請進行****認(rèn)定的企業(yè)，均需要進行****認(rèn)定專項審計。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="審計業(yè)務(wù)費用,審計" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756185898437/2812332.png"></div><p style="text-indent:25px">專項審計就是針對某個方面展開的深入審查活動。****認(rèn)定專項審計，就是專項審計企業(yè)相應(yīng)條件是否符合高新企業(yè)的認(rèn)定，審計內(nèi)容主要有兩個方面：1.近3年的研究費的審計：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(jīng)營收入的特定比例。2.去年高新店產(chǎn)品的審計：企業(yè)上一年度的高新產(chǎn)品收入是否占企業(yè)總收入的60%以上。這既降低了相關(guān)企業(yè)的稅負，提高了企業(yè)的積極性，同時促進了企業(yè)的優(yōu)勝劣汰，讓企業(yè)被迫參與到提升產(chǎn)品性能，形成良性循環(huán)。 </p><p style="text-indent:25px">出具****審計報告的事務(wù)所需要什么資質(zhì) ？對于想要申報****的公司來說，如果想要去做這方面工作的話，首先我們是需要去和事務(wù)所合作，需要出具一個審計報告，但是審計報告，并不是所有的事務(wù)所都可以去出具的，那接下來我們退出高企審計報告的事務(wù)所是不是有一些要求呢？出具****認(rèn)定專項審計報告或鑒證報告的中介機構(gòu)應(yīng)符合以下條件： (1)具備**執(zhí)業(yè)資格，成立三年以上，近三年內(nèi)無不良記錄。 (2)承擔(dān)認(rèn)定工作當(dāng)年的注冊會計師或稅務(wù)師人數(shù)占職工全年月平均人數(shù)的比例不低于30%，全年月平均在職職工人數(shù)在20人以上。 (3)相關(guān)人員應(yīng)具有良好的職業(yè)道德，了解國家科技、經(jīng)濟及產(chǎn)業(yè)政策，熟悉****認(rèn)定工作有關(guān)要求。高新審計包括那些報告?</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="審計業(yè)務(wù)費用,審計" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756477197266/4127257.png"></div><p style="text-indent:25px">****認(rèn)定專項審計研究開發(fā)費用范圍、歸集、分?jǐn)偡椒皩徍艘c：折舊費用與長期待攤費用。（一）范圍：包括為執(zhí)行研究開發(fā)活動而購置的儀器和設(shè)備以及研究開發(fā)項目在用建筑物的折舊費用，包括研發(fā)設(shè)施改建、改裝、裝修和修理過程中發(fā)生的長期待攤費用。（二）歸集和分?jǐn)偡椒ǎ簩儆诙鄠€項目使用的，按各研發(fā)項目使用工作量等可行方法計算后計入。（三）審核要點：檢查固定資產(chǎn)明細賬、長期待攤費用明細賬，檢查被審計單位年度新增固定資產(chǎn)及長期待攤費用的發(fā)票、固定資產(chǎn)的申購單、入庫單、驗收單。實地查看該部分設(shè)備，確定其是否真實存在，是否用于研發(fā)。復(fù)核各項折舊、攤銷的準(zhǔn)確性。對購入時已計入研發(fā)費用的是否重復(fù)計提折舊。****專項審計針對的是企業(yè)近三年的研發(fā)費用和高新產(chǎn)品收入。審計業(yè)務(wù)費用</p><p style="text-indent:25px">高新審計內(nèi)容：近3年的研究費的審計，近一年的高新產(chǎn)品收入的審計等。審計業(yè)務(wù)費用</p><p style="text-indent:25px">什么是****認(rèn)定專項審計?****認(rèn)定專項審計，是指注冊會計師接受擬向有關(guān)部門申請進行****認(rèn)定的申報企業(yè)委托，對其近三個會計年度(實際經(jīng)營不滿三年的按實際經(jīng)營年限)的研究開發(fā)費用結(jié)構(gòu)明細表和近一個會計年度的高新技術(shù)產(chǎn)品(服務(wù))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(wù)報表(含資產(chǎn)負債表、損益表、現(xiàn)金流量表，實際年限不足三年的按實際經(jīng)營年限)未經(jīng)會計師事務(wù)所審計，應(yīng)同時委托進行財務(wù)報表審計。審計業(yè)務(wù)費用</p><p style="text-indent:25px">上海弘益會計師事務(wù)所有限公司總部位于浦東大道1097弄12號11D，是一家審查企業(yè)會計報表，出具審計報告；驗證企業(yè)資本，出具驗資報告；辦理企業(yè)合并、分立、清算事宜中的審計業(yè)務(wù)，出具有關(guān)報告；基本建設(shè)年度財務(wù)決算審計，****認(rèn)定審計，代理記帳，會計咨詢，稅務(wù)咨詢，管理咨詢，會計培訓(xùn)。的公司。弘益會計師事務(wù)所擁有一支經(jīng)驗豐富、技術(shù)創(chuàng)新的專業(yè)研發(fā)團隊，以高度的專注和執(zhí)著為客戶提供代理記賬，高新企業(yè)審計，審計，稅務(wù)籌劃。弘益會計師事務(wù)所繼續(xù)堅定不移地走高質(zhì)量發(fā)展道路，既要實現(xiàn)基本面穩(wěn)定增長，又要聚焦關(guān)鍵領(lǐng)域，實現(xiàn)轉(zhuǎn)型再突破。弘益會計師事務(wù)所始終關(guān)注商務(wù)服務(wù)行業(yè)。滿足市場需求，提高產(chǎn)品價值，是我們前行的力量。</p></p><br /><p>文章來源地址: http://www.cdcfah.com/cp/2922361.html</p></div></div></div></div></div><div id="s2md3x2" 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