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</a></p></div></div><div id="20ugawy" class="page-proshow02"><p class="title">詳細(xì)說明</p><div id="gswsgsm" class="box"><p><p style="text-indent:25px">高新審計(jì)的注意事項(xiàng)：如果無法對(duì)組合銷售的一般產(chǎn)品與高新技術(shù)產(chǎn)品進(jìn)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(xì)表，但就上述事項(xiàng)應(yīng)在專項(xiàng)審計(jì)報(bào)告中進(jìn)行說明和披露，高企認(rèn)定研發(fā)費(fèi)用專項(xiàng)審計(jì)收費(fèi)，高企認(rèn)定研發(fā)費(fèi)用專項(xiàng)審計(jì)收費(fèi)。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(wù)）收入明細(xì)表中列報(bào)，高企認(rèn)定研發(fā)費(fèi)用專項(xiàng)審計(jì)收費(fèi)。審計(jì)人員應(yīng)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(yīng)列報(bào)在高新技術(shù)產(chǎn)品（服務(wù)）收入明細(xì)表中作為本企業(yè)高新技術(shù)產(chǎn)品（服務(wù)）收入。****為進(jìn)一步申報(bào)科技小巨人提供必要條件，爭(zhēng)取更多政策扶持；高企認(rèn)定研發(fā)費(fèi)用專項(xiàng)審計(jì)收費(fèi)</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="高企認(rèn)定研發(fā)費(fèi)用專項(xiàng)審計(jì)收費(fèi),審計(jì)" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756286894531/208702.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)：人員人工。（一）范圍：從事研究開發(fā)活動(dòng)人員（也稱研發(fā)人員）全年工資薪金，包括基本工資、獎(jiǎng)金、津貼、補(bǔ)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?jǐn)偡椒ǎ簩?duì)企業(yè)存在多個(gè)研發(fā)項(xiàng)目的，還要按實(shí)際參與的項(xiàng)目進(jìn)行歸集，若研發(fā)，人員同時(shí)參與兩個(gè)或兩個(gè)以上項(xiàng)目應(yīng)按統(tǒng)計(jì)的工作量進(jìn)行分?jǐn)?，無工作量統(tǒng)計(jì)的，則選擇當(dāng)期各項(xiàng)目直接投入占總投入比例進(jìn)行分?jǐn)?。（三）建議：企業(yè)應(yīng)當(dāng)設(shè)有專門的科研人員名冊(cè)，一方面便于申請(qǐng)認(rèn)定時(shí)科研人員比例要求的核對(duì)；另一方面，便于在費(fèi)用歸集時(shí)的相互對(duì)應(yīng)。（四）企業(yè)應(yīng)當(dāng)和科研人員簽訂勞動(dòng)合同，繳納社會(huì)保險(xiǎn)，強(qiáng)調(diào)的是科技人員在企業(yè)工作時(shí)間每年不少于半年（183 天）。在支付科研人員人工費(fèi)時(shí)，可以考慮集中制表且與勞動(dòng)合同相一致。（五）審核要點(diǎn)：檢查應(yīng)付工資、應(yīng)付福利費(fèi)、管理費(fèi)用明細(xì)賬，全年各月份工資表、個(gè)人所得稅申報(bào)表，勞動(dòng)合同、參加社會(huì)保險(xiǎn)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(shí)，計(jì)算是否準(zhǔn)確。獲取受雇的科研人員累計(jì)實(shí)際工作時(shí)間在183天以上的證據(jù)。高企認(rèn)定研發(fā)費(fèi)用專項(xiàng)審計(jì)收費(fèi)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="高企認(rèn)定研發(fā)費(fèi)用專項(xiàng)審計(jì)收費(fèi),審計(jì)" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756103007812/7440149.png"></div><p style="text-indent:25px">高新審計(jì)的中介機(jī)構(gòu)紀(jì)律：中介機(jī)構(gòu)及相關(guān)人員應(yīng)堅(jiān)持原則，辦事公正，據(jù)實(shí)出具專項(xiàng)報(bào)告，對(duì)工作中出現(xiàn)嚴(yán)重失誤或弄虛作假等行為的，由認(rèn)定機(jī)構(gòu)在“****認(rèn)定管理工作網(wǎng)”上公告，自公告之日起3年內(nèi)不得參與****認(rèn)定相關(guān)工作。高新審計(jì)**條件：（1）具有中國公民資格，并在中國大陸境內(nèi)居住和工作。（2）技術(shù)**應(yīng)具有高級(jí)技術(shù)職稱，并具有《技術(shù)領(lǐng)域》內(nèi)相關(guān)專業(yè)背景和實(shí)踐經(jīng)驗(yàn)，對(duì)該技術(shù)領(lǐng)域的發(fā)展及市場(chǎng)狀況有較完全的了解。財(cái)務(wù)**應(yīng)具有相關(guān)高級(jí)技術(shù)職稱，或具有注冊(cè)會(huì)計(jì)師或稅務(wù)師資格且從事財(cái)稅工作10年以上。（3）具有良好的職業(yè)道德，堅(jiān)持原則，辦事公正。（4）了解國家科技、經(jīng)濟(jì)及產(chǎn)業(yè)政策，熟悉****認(rèn)定工作有關(guān)要求。</p><p style="text-indent:25px">高新專項(xiàng)審計(jì)報(bào)告：近三個(gè)會(huì)計(jì)年度的研發(fā)費(fèi)用分年度分項(xiàng)審計(jì)：1. 近三個(gè)會(huì)計(jì)年度的研發(fā)總費(fèi)用、在中國境內(nèi)發(fā)生的研究開發(fā)費(fèi)用總額;2. 近三個(gè)會(huì)計(jì)年度的研究開發(fā)費(fèi)用總額占銷售收入總額的比例;3. 研究開發(fā)經(jīng)費(fèi)及其分年度分項(xiàng)明細(xì)(見附表2)。專項(xiàng)審計(jì)報(bào)告要求對(duì)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(xiàng)審計(jì)意見。中介機(jī)構(gòu)應(yīng)對(duì)企業(yè)高新技術(shù)產(chǎn)品(服務(wù))收入及研發(fā)費(fèi)用情況匯總表(見附表3)中企業(yè)填報(bào)的“銷售收入”、“總收入”及其它指標(biāo)的真實(shí)性和準(zhǔn)確性予以重點(diǎn)復(fù)核。****專項(xiàng)審計(jì)流程是怎樣的呢？</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="高企認(rèn)定研發(fā)費(fèi)用專項(xiàng)審計(jì)收費(fèi),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)中介機(jī)構(gòu)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(cè)會(huì)計(jì)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(jì)及產(chǎn)業(yè)政策，熟悉****認(rèn)定工作有關(guān)要求。中介機(jī)構(gòu)職責(zé)：接受企業(yè)委托，委派具備資格的相關(guān)人員，依據(jù)《認(rèn)定辦法》和《工作指引》客觀公正地對(duì)企業(yè)的研究開發(fā)費(fèi)用和高新技術(shù)產(chǎn)品（服務(wù)）收入進(jìn)行專項(xiàng)審計(jì)或鑒證，出具專項(xiàng)報(bào)告。有了高新技術(shù)公司專項(xiàng)審計(jì)的結(jié)果就可以申辦****。****認(rèn)定研發(fā)費(fèi)用審計(jì)排名</p><p style="text-indent:25px">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。高企認(rèn)定研發(fā)費(fèi)用專項(xiàng)審計(jì)收費(fèi)</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。高企認(rèn)定研發(fā)費(fèi)用專項(xiàng)審計(jì)收費(fèi)</p><p 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