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rel="nofollow">上海弘益會(huì)計(jì)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(jī): </span>021-58512036</p><p><span>地址: </span>浦東新區(qū)浦東大道1097弄12號(hào)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="esphj29" class="page-proshow02"><p class="title">詳細(xì)說明</p><div id="vda73pj" class="box"><p><p style="text-indent:25px">高新審計(jì)范圍：根據(jù)《****認(rèn)定管理工作指引》對(duì)****認(rèn)定申報(bào)材料的規(guī)定可以看出，****認(rèn)定的審計(jì)包括?：1，****認(rèn)定年報(bào)審計(jì)排名、經(jīng)具有資質(zhì)的中介機(jī)構(gòu)出具的企業(yè)近三個(gè)會(huì)計(jì)年度研究開發(fā)費(fèi)用和近一個(gè)會(huì)計(jì)年度高新技術(shù)產(chǎn)品（服務(wù)）收入專項(xiàng)審計(jì)或鑒證報(bào)告，并附研究開發(fā)活動(dòng)說明材料；）2、經(jīng)具有資質(zhì)的中介機(jī)構(gòu)鑒證的企業(yè)近三個(gè)會(huì)計(jì)年度的財(cái)務(wù)會(huì)計(jì)報(bào)告（包括會(huì)計(jì)報(bào)表，****認(rèn)定年報(bào)審計(jì)排名、會(huì)計(jì)報(bào)表附注和財(cái)務(wù)情況說明書，實(shí)際年限不足三年的按實(shí)際經(jīng)營(yíng)年限）；3，****認(rèn)定年報(bào)審計(jì)排名、近三個(gè)會(huì)計(jì)年度企業(yè)所得稅年度納稅申報(bào)表。高新技術(shù)公司專項(xiàng)審計(jì)內(nèi)容和一般的公司審計(jì)內(nèi)容不同。****認(rèn)定年報(bào)審計(jì)排名</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="****認(rèn)定年報(bào)審計(jì)排名,審計(jì)" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756403095703/2791076.png"></div><p style="text-indent:25px">****認(rèn)定專項(xiàng)審計(jì)研究開發(fā)費(fèi)用范圍、歸集、分?jǐn)偡椒皩徍艘c(diǎn)：直接投入。（一）范圍：企業(yè)為實(shí)施研發(fā)項(xiàng)目而購(gòu)買的原材料等相關(guān)支出。如：水和燃料（包括煤氣和電）使用費(fèi)等；用于中間試驗(yàn)和產(chǎn)品試制達(dá)不到固定資產(chǎn)標(biāo)準(zhǔn)的模具、樣品、樣機(jī)及一般測(cè)試手段購(gòu)置費(fèi)、試制產(chǎn)品的檢驗(yàn)費(fèi)等；用于研究開發(fā)活動(dòng)的儀器設(shè)備的簡(jiǎn)單維護(hù)費(fèi)；以經(jīng)營(yíng)租賃方式租入的固定支出發(fā)生的租賃費(fèi)等。（二）歸集和分?jǐn)偡椒ǎ阂话銥橹苯佑?jì)入，對(duì)動(dòng)力費(fèi)用、共同使用的模具、樣品、樣機(jī)、及一般測(cè)試手段購(gòu)置費(fèi)等按各研發(fā)項(xiàng)目使用的工作量等可行方法計(jì)算后計(jì)入。（三）審核要點(diǎn)：檢查管理費(fèi)用、原材料明細(xì)賬、原材料購(gòu)入、發(fā)出、結(jié)存明細(xì)表、相關(guān)費(fèi)用分配表等，確認(rèn)其結(jié)轉(zhuǎn)研發(fā)費(fèi)用的合理性及金額的準(zhǔn)確性。四）對(duì)于直接購(gòu)入的能源、材料則檢查購(gòu)入的發(fā)票、運(yùn)輸單據(jù)、入庫單、領(lǐng)料單等，確認(rèn)其真實(shí)性及與研發(fā)項(xiàng)目的相關(guān)性。高企審計(jì)報(bào)告排行高新審計(jì)，應(yīng)該注意些什么？</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="****認(rèn)定年報(bào)審計(jì)排名,審計(jì)" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756566416016/5838689.png"></div><p style="text-indent:25px">專項(xiàng)審計(jì)就是針對(duì)某個(gè)方面展開的深入審查活動(dòng)。****認(rèn)定專項(xiàng)審計(jì)，就是專項(xiàng)審計(jì)企業(yè)相應(yīng)條件是否符合高新企業(yè)的認(rèn)定，審計(jì)內(nèi)容主要有兩個(gè)方面：1.近3年的研究費(fèi)的審計(jì)：對(duì)于企業(yè)提交申報(bào)的研發(fā)費(fèi)用合理性審計(jì)，審查企業(yè)的研發(fā)費(fèi)用是否達(dá)到企業(yè)經(jīng)營(yíng)收入的特定比例。2.去年高新店產(chǎn)品的審計(jì)：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(fù)，提高了企業(yè)的積極性，同時(shí)促進(jìn)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">****認(rèn)定專項(xiàng)審計(jì)要點(diǎn)：1、初步業(yè)務(wù)活動(dòng)(1)業(yè)務(wù)約定書2、計(jì)劃審計(jì)工作3、風(fēng)險(xiǎn)評(píng)估4、了解內(nèi)部控制5、對(duì)研究開發(fā)費(fèi)用實(shí)施的進(jìn)一步審計(jì)程序（一）、控制測(cè)試（二）、實(shí)質(zhì)性程序6、對(duì)高新技術(shù)產(chǎn)品（服務(wù)）收入實(shí)施的進(jìn)一步審計(jì)程序7、專項(xiàng)審計(jì)報(bào)告二、高新企業(yè)應(yīng)對(duì)審計(jì)及主管部門檢查應(yīng)掌握的技巧1、建立高新收入及研發(fā)費(fèi)用臺(tái)賬；2、銷售合同及相關(guān)票據(jù)的整理；3、建立和完善公司各項(xiàng)管理制度；4、研發(fā)費(fèi)用入賬依據(jù)。****認(rèn)定專項(xiàng)審計(jì)是一項(xiàng)非常重要的工作，企業(yè)在選在代辦公司時(shí)一定要選擇嚴(yán)謹(jǐn)、專業(yè)的公司，避免后續(xù)出問題。高新審計(jì)降低了相關(guān)企業(yè)的稅負(fù)，提高了企業(yè)的積極性。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="****認(rèn)定年報(bào)審計(jì)排名,審計(jì)" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756103007812/7440149.png"></div><p style="text-indent:25px">對(duì)高新企業(yè)年度財(cái)務(wù)報(bào)表審計(jì)報(bào)告的特殊考慮：（一）注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)考慮在實(shí)施年度財(cái)務(wù)報(bào)表審計(jì)時(shí)與研究開發(fā)費(fèi)用結(jié)構(gòu)明細(xì)表審計(jì)有關(guān)的審計(jì)結(jié)論，關(guān)注年度財(cái)務(wù)報(bào)表審計(jì)報(bào)告的類型，是否存在與申報(bào)企業(yè)研究開發(fā)費(fèi)用、高新技術(shù)產(chǎn)品（服務(wù)）收入相關(guān)的非標(biāo)準(zhǔn)審計(jì)報(bào)告的情況，并考慮其對(duì)本專項(xiàng)審計(jì)業(yè)務(wù)及審計(jì)意見的影響。（二）如果已對(duì)整套財(cái)務(wù)報(bào)表出具否定意見或無法表示意見的審計(jì)報(bào)告，只有在企業(yè)年度研究開發(fā)費(fèi)用和高新技術(shù)產(chǎn)品（服務(wù)）收入并不構(gòu)成財(cái)務(wù)報(bào)表的主要部分時(shí)，注冊(cè)會(huì)計(jì)師才可以對(duì)其出具專項(xiàng)審計(jì)報(bào)告。否則，會(huì)對(duì)整套財(cái)務(wù)報(bào)表的審計(jì)報(bào)告產(chǎn)生影響。高新審計(jì)包括那些報(bào)告?外商投資企業(yè)年報(bào)審計(jì)費(fèi)用多少</p><p style="text-indent:25px">****的審計(jì)，應(yīng)該注意些什么？****認(rèn)定年報(bào)審計(jì)排名</p><p style="text-indent:25px">****認(rèn)定專項(xiàng)審計(jì)：由于****資格自頒發(fā)證書之日起有效期為三年，期滿**個(gè)月內(nèi)企業(yè)應(yīng)提出復(fù)審申請(qǐng)，不提出復(fù)審申請(qǐng)或復(fù)審不合格的，其****資格到期自動(dòng)失效。凡擬向有關(guān)部門申請(qǐng)知進(jìn)行****認(rèn)定的企業(yè)，均需要進(jìn)行****認(rèn)定專項(xiàng)審計(jì)。所以凡擬向有關(guān)部門申請(qǐng)進(jìn)行****復(fù)審的企業(yè)，均需要進(jìn)行****認(rèn)定專項(xiàng)審計(jì)道。經(jīng)具有資質(zhì)的中介機(jī)構(gòu)出具的企業(yè)近三個(gè)會(huì)計(jì)年度研究開發(fā)費(fèi)用和近一個(gè)會(huì)計(jì)年度高新技術(shù)產(chǎn)品（服務(wù)）收入專項(xiàng)審計(jì)或鑒證報(bào)告，并附研究開發(fā)活動(dòng)說明材料經(jīng)具有資質(zhì)的中介機(jī)構(gòu)鑒證的企業(yè)近三個(gè)會(huì)計(jì)年度的財(cái)務(wù)會(huì)計(jì)報(bào)告（包括會(huì)計(jì)報(bào)表、會(huì)計(jì)報(bào)表附注和財(cái)務(wù)情況說明書，近三個(gè)會(huì)計(jì)年度企業(yè)所得稅年度納稅申報(bào)表。****認(rèn)定年報(bào)審計(jì)排名</p><p style="text-indent:25px">上海弘益會(huì)計(jì)師事務(wù)所有限公司致力于商務(wù)服務(wù)，是一家服務(wù)型公司。公司業(yè)務(wù)分為代理記賬，高新企業(yè)審計(jì)，審計(jì)，稅務(wù)籌劃等，目前不斷進(jìn)行創(chuàng)新和服務(wù)改進(jìn)，為客戶提供良好的產(chǎn)品和服務(wù)。公司從事商務(wù)服務(wù)多年，有著創(chuàng)新的設(shè)計(jì)、強(qiáng)大的技術(shù)，還有一批**的專業(yè)化的隊(duì)伍，確保為客戶提供良好的產(chǎn)品及服務(wù)。弘益會(huì)計(jì)師事務(wù)所秉承“客戶為尊、服務(wù)為榮、創(chuàng)意為先、技術(shù)為實(shí)”的經(jīng)營(yíng)理念，全力打造公司的重點(diǎn)競(jìng)爭(zhēng)力。</p></p><br /><p>文章來源地址: http://www.cdcfah.com/cp/3129702.html</p></div></div></div></div></div><div id="ptqnuw7" class="page-right twoColRt"><div id="pdk2t8h" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="ss8a3mj" 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(qiáng) 信息推薦自業(yè)物資供應(yīng)" class="vcenter" 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