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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(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="rtv978c" class="page-proshow02"><p class="title">詳細說明</p><div id="78oqszy" class="box"><p><p style="text-indent:25px">****認定專項審計一定要做嗎?《 ****認定管理辦法》對****認定申報材料作出了要求，其中第6點提到：經(jīng)具有資質(zhì)的中介機構(gòu)出具的企業(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(shù)產(chǎn)品(服務)收入專項審計或鑒證報告，外資企業(yè)財務決算審計收費，并附研究開發(fā)活動說明材料;申報****認定光兩個專項審計報告肯定是不夠的，還要提供連續(xù)三年的財務審計報告。如果沒有財務審計報告，外資企業(yè)財務決算審計收費，那么就得找會計師事務所幫助做一下了。那么，做財務審計報告時，外資企業(yè)財務決算審計收費，同樣也要提供近三年的財務報表資料。高新審計合同簽訂后，會計師事務所就會安排項目組到高新技術(shù)公司進行專項審計。外資企業(yè)財務決算審計收費</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="外資企業(yè)財務決算審計收費,審計" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756084189453/9990192.png"></div><p style="text-indent:25px">****認定專項審計研究開發(fā)費用范圍、歸集、分攤方法及審核要點：人員人工。（一）范圍：從事研究開發(fā)活動人員（也稱研發(fā)人員）全年工資薪金，包括基本工資、獎金、津貼、補貼、年終加薪、加班工資以及與其任職或者受雇有關(guān)的其他支出。（二）歸集和分攤方法：對企業(yè)存在多個研發(fā)項目的，還要按實際參與的項目進行歸集，若研發(fā)，人員同時參與兩個或兩個以上項目應按統(tǒng)計的工作量進行分攤，無工作量統(tǒng)計的，則選擇當期各項目直接投入占總投入比例進行分攤。（三）建議：企業(yè)應當設有專門的科研人員名冊，一方面便于申請認定時科研人員比例要求的核對；另一方面，便于在費用歸集時的相互對應。（四）企業(yè)應當和科研人員簽訂勞動合同，繳納社會保險，強調(diào)的是科技人員在企業(yè)工作時間每年不少于半年（183 天）。在支付科研人員人工費時，可以考慮集中制表且與勞動合同相一致。（五）審核要點：檢查應付工資、應付福利費、管理費用明細賬，全年各月份工資表、個人所得稅申報表，勞動合同、參加社會保險資料；結(jié)合研發(fā)部門人員名單，確定研發(fā)人員的工資是否真實，計算是否準確。獲取受雇的科研人員累計實際工作時間在183天以上的證據(jù)。軟件公司財務決算審計收費高新審計讓企業(yè)被迫參與到提升產(chǎn)品性能，形成良性循環(huán)。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="外資企業(yè)財務決算審計收費,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(chǎn)品與高新技術(shù)產(chǎn)品進行區(qū)分或一般產(chǎn)品*是高新技術(shù)產(chǎn)品的附件，則無需調(diào)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(shù)產(chǎn)品銷售，其銷售收入是否可以在高新技術(shù)產(chǎn)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(shù)產(chǎn)品銷售收入也是不應列報在高新技術(shù)產(chǎn)品（服務）收入明細表中作為本企業(yè)高新技術(shù)產(chǎn)品（服務）收入。</p><p style="text-indent:25px">****專項審計流程：現(xiàn)場審計階段需要處理的事情復雜而繁瑣，各種數(shù)據(jù)審查和溝通會議也必定很麻煩。但是等到這些都處理完畢并針對審計情況形成審計報告時，審計工作就會變得簡單一些，這時只需在初稿形成之后與被審****進行意見溝通。出具正式審計報告：事實上，****專項審計是一項專業(yè)且復雜的操作，而且需提供的資料清單也非常繁多。企業(yè)在進行高新技術(shù)公司專項審計之前是需要參考一下市場的審計費用標準的，這樣才能做出性價比較高的選擇。高新專項審計報告必須加蓋相關(guān)的章。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="外資企業(yè)財務決算審計收費,審計" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756216298828/1284969.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(jié)構(gòu)明細表、上年度高新技術(shù)產(chǎn)品（服務）情況表以及相關(guān)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(shù)產(chǎn)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(jīng)營期不滿三年的按實際經(jīng)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(nèi)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(shù)產(chǎn)品（服務）收入占企業(yè)同期總收入的比例不低于60%。高新審計，應該注意些什么？高企復審報表審計價格</p><p style="text-indent:25px">****審計主要是指企業(yè)根據(jù)****認定管理工作指引對申報材料來進行審查。外資企業(yè)財務決算審計收費</p><p style="text-indent:25px">****財務及專項審計要求：一、硬性指標。1.總資產(chǎn)增長率、銷售增長率>0.35；總資產(chǎn)增長率＝1/2（第二年總資產(chǎn)額÷首年總資產(chǎn)額＋第三年總資產(chǎn)額÷第二年總資產(chǎn)額）－1。銷售增長率＝1/2?（第二年銷售額÷首年銷售額＋第三年銷售額÷第二年銷售額）－1；2.資產(chǎn)負債率一般不高于70%?3.近三個會計年度的研究開發(fā)費用合理分配到企業(yè)的各個研發(fā)項目中。項目拆分的RD、PS清單。二、柔性指標（盡可能達到）1.報表要反映出企業(yè)較好的成長性、財務的合理性和真實性；2.近三年的年度審計報告（含資產(chǎn)負債表、利潤表、現(xiàn)金流量表和報表附注），各報表要銜接好，千萬不可出現(xiàn)矛盾；3.審計人員簽字蓋章、審計單位蓋章、每頁上蓋章或蓋騎縫章；4.附審計單位營業(yè)執(zhí)照、執(zhí)業(yè)證書、注冊會計師證書（含轉(zhuǎn)當前所記錄頁）等復印件，要求附件清晰整潔。外資企業(yè)財務決算審計收費</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，是一家服務型的公司。公司自成立以來，以質(zhì)量為發(fā)展，讓匠心彌散在每個細節(jié)，公司旗下代理記賬，高新企業(yè)審計，審計，稅務籌劃深受客戶的喜愛。公司從事商務服務多年，有著創(chuàng)新的設計、強大的技術(shù)，還有一批**的專業(yè)化的隊伍，確保為客戶提供良好的產(chǎn)品及服務。弘益會計師事務所秉承“客戶為尊、服務為榮、創(chuàng)意為先、技術(shù)為實”的經(jīng)營理念，全力打造公司的重點競爭力。</p></p><br /><p>文章來源地址: http://www.cdcfah.com/cp/3073097.html</p></div></div></div></div></div><div id="omtikbt" class="page-right twoColRt"><div id="6uqvmda" class="box01 margin10 clearfix"><h3><a 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