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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="evts3az" 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="fzrqcea" class="page-proshow02"><p class="title">詳細說明</p><div id="3zwopqx" class="box"><p><p style="text-indent:25px">****的審計，應該注意些什么？1、應當結合申報企業(yè)的行業(yè)特征、產(chǎn)品(服務)的技術變化等情況，判斷申報的研發(fā)項目或產(chǎn)品(服務)是否與國家重點支持的高新技術領域相符。2、從業(yè)務承接、項目執(zhí)行、報告復核、專業(yè)咨詢等重要環(huán)節(jié)嚴格控制，將所實施的審計程序和結論體現(xiàn)在工作底稿中，降低審計風險，****認定申報辦理專項審計報告，****認定申報辦理專項審計報告。3、充分關注高新技術產(chǎn)品(服務)收入和研究開發(fā)費用結構明細表的重大錯報風險，在實施風險評估程序的基礎上設計和實施進一步審計程序，包括實施控制測試(必要時或決定測試時)和實質性程序，獲取充分、適當?shù)膶徲嬜C據(jù)，得出合理的審計結論，****認定申報辦理專項審計報告，作為形成審計意見的基礎。****審計財務報表都是需要進行審計的。****認定申報辦理專項審計報告</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="****認定申報辦理專項審計報告,審計" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756084189453/9990192.png"></div><p style="text-indent:25px">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。專項審計報告要求審計以下內容：(一)近一個會計年度高新技術產(chǎn)品(服務)收入1. 高新技術產(chǎn)品(服務)收入及其分項明細(見附表1);2. 技術性收入及其分項明細(包括：技術轉讓收入、技術承包收入、技術服務收入、接受委托科研收入等)(見附表1);3. 高新技術產(chǎn)品(服務)收入與技術性收入之和;4. 高新技術產(chǎn)品(服務)收入與技術性收入之和占企業(yè)當年總收入的比例。高新企業(yè)審計報告高新技術公司專項審計需要進行前期溝通來確定后續(xù)****專項審計的一些細節(jié)部分。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="****認定申報辦理專項審計報告,審計" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756286894531/208702.png"></div><p style="text-indent:25px">出具省級****備案的專項審計報告或鑒證報告的中介機構應符合以下條件： (1)具備**執(zhí)業(yè)資格，成立三年以上，近三年內無不良記錄(不良記錄以省財政廳相關行業(yè)協(xié)會網(wǎng)站發(fā)布為準)。 (2)承擔省級****備案工作當年的注冊會計師或稅務師人數(shù)占職工全年月平均人數(shù)的比例不低于20%。 (3)相關人員應具有良好的職業(yè)道德，了解國家科技、經(jīng)濟及產(chǎn)業(yè)政策，熟悉國家****認定和省級****扶持政策及備案工作有關要求。具備以上資格即可出具該專項審計。</p><p style="text-indent:25px">高新技術審計需提交的資料：1、企業(yè)法人營業(yè)執(zhí)照(副本復印件)。2、稅務登記證(復印件)。3、開業(yè)驗資報告、評估報告(復印件)。4、上年度審計報告(復印件)。5、章程、合同(復印件)。6、年度會計決算報表或中期報表(企業(yè)資產(chǎn)負債表、損益表、現(xiàn)金流量表及各種附表、財務情況說明書)。7、會計帳簿及會計憑證。8、會計科目余額表(1級至末級的期初、期末和累計發(fā)生額)。9、存貨及固定資產(chǎn)盤點表。10、現(xiàn)金盤點表、銀行對帳單及調節(jié)表(人民幣、外幣)。11、長期投資(被投資單位營業(yè)執(zhí)照、章程、會計報表)12、借款、投資合同、協(xié)議書(復印件)。13、納稅申報表及繳款書。14、項目立項書。15、**及著作權等證書。16、高新產(chǎn)品(服務)合同。17、《****認定申請書》、《企業(yè)注冊登記表》。18、企業(yè)科技人員和研究開發(fā)人員的勞動合同。19、技術創(chuàng)新活動證明材料，包括知識產(chǎn)權證書、獨占許可協(xié)議、生產(chǎn)批文，新產(chǎn)品或新技術證明(查新)材料、產(chǎn)品質量檢驗報告，省級(含計劃單列市)以上科技計劃立項證明，以及其他相關證明材料。20、業(yè)務約定書及管理當局說明書(蓋章)。另外：三年研發(fā)費用表，收入表，和自測表。凡擬向有關部門申請進行****認定的企業(yè)，均需要進行****認定專項審計。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="****認定申報辦理專項審計報告,審計" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756566416016/5838689.png"></div><p style="text-indent:25px">高新審計注意事項：1、高度關注技術性收入中當期開始提供勞務、跨期完工的技術承包、技術服務、接受委托科研等合同，檢查其是否采用完工百分比法確認收入，包括檢查相關合同或協(xié)議、完工進度確認文件以及收款記錄，關注完工進度的確認方法是否合理。2、將各項研究開發(fā)項目的研究開發(fā)費用項目(科目)進行結構性分析，判斷其合理性，作出相應記錄。3、高度關注人員人工的費用核算是否合理，應重點檢查應付工資、管理費用(或應付職工薪酬、研發(fā)支出)明細賬，全年各月份工資表，全年個人所得稅申報表，勞動合同、參加社會保險資料，結合研發(fā)部門人員名單，確定研發(fā)人員的工資費用是否真實，計算是否準確。對受雇的科研人員累計實際工作時間要有在183天以上的證據(jù)。做好以上幾點，****認定審計工作才能確保萬無一失。這是對企業(yè)負責，同時也是對相關管理部門負責。提供真實有效的審計報告，減少企業(yè)在申報****過程中出現(xiàn)的問題，是所有高新審計工作者的職責所在。在****認證工作中，審查機構會根據(jù)企業(yè)的實際情況進行審查。外商投資企業(yè)報表審計</p><p style="text-indent:25px">通過高新技術公司專項審計才可以出具專項審計報告。****認定申報辦理專項審計報告</p><p style="text-indent:25px">商務服務的發(fā)展在一定程度上可以解決企業(yè)發(fā)展痛點，能夠創(chuàng)造出良好的創(chuàng)業(yè)土壤，讓企業(yè)專注于重點主營業(yè)務，剝離繁瑣的事務運轉。商務服務也屬于共享經(jīng)濟的范疇，可以使企業(yè)共享資源和服務，降低成本。文化賦予了銷售獨特的生命力和吸引力，從精神層面讓用戶產(chǎn)生深度的關聯(lián)。中華文明傳承五千年，很多文化自古有之，備受文人墨客的青睞。千百年后的人群依舊能因為一首詩，穿越到彼時，這就是文化的力量催生了人類“共情”的能力。服務型結合當?shù)匚幕瘍群?，設計出別致的用戶體驗。如此一來，既能支持非文化事業(yè)的可持續(xù)發(fā)展及傳承，又能讓每一位購買文創(chuàng)禮物的用戶都擁有一份不可替代的專屬回憶。中國的有限責任公司的優(yōu)化處于發(fā)展的重要戰(zhàn)略機遇期，加強城市文化、商業(yè)的多樣化，促進城市平衡發(fā)展，“無邊界”式融合，才能實現(xiàn)有限責任公司大發(fā)展，真正迎來可持續(xù)發(fā)展和推廣。****認定申報辦理專項審計報告</p><p style="text-indent:25px">上海弘益會計師事務所有限公司主要經(jīng)營范圍是商務服務，擁有一支專業(yè)技術團隊和良好的市場口碑。公司業(yè)務涵蓋代理記賬，高新企業(yè)審計，審計，稅務籌劃等，價格合理，品質有保證。公司秉持誠信為本的經(jīng)營理念，在商務服務深耕多年，以技術為先導，以自主產(chǎn)品為重點，發(fā)揮人才優(yōu)勢，打造商務服務良好品牌。在社會各界的鼎力支持下，持續(xù)創(chuàng)新，不斷鑄造***服務體驗，為客戶成功提供堅實有力的支持。</p></p><br /><p>文章來源地址: http://www.cdcfah.com/cp/3119910.html</p></div></div></div></div></div><div id="3pbsof7" class="page-right twoColRt"><div id="esj8z8t" class="box01 margin10 clearfix"><h3><a 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