I. Overall financial information
1. The contents and data of various financial materials shall meet the requirements of the national management guidelines and declaration notices for high enterprises;
2. Ensure that there is no contradiction between the contents of the financial information provided;
3. Prepare the enterprise's own financial statements, supplementary accounts for high R&D expenses, contract invoices for high-tech products (services) and other related materials in advance to prepare for the issuance and final settlement of the audit report in the coming year.
II. Audit Report on R&D Expenses
1. Enterprises should set up standardized auxiliary accounts for R&D expenses according to the requirements of the Guidelines for Senior Management, and pay attention to the rationality of the R&D expense structure, and the collection of R&D expenses should not conflict with the contents in the management system documents;
2. The proportion of total R&D expenses in the last three fiscal years disclosed in the R&D audit report to the total sales revenue in the same period must meet the requirements of 5%, 4% and 3%, and the proportion of three years must be disclosed in the R&D audit;
3. If the enterprise entrusts external development expenses, it should be clear in the R&D audit report whether the outsourcing expenses have been calculated according to 80%;
4. The inconsistency of R&D expenses in special R&D review, annual review and tax return needs to be explained reasonably in the special review report;
5. If there are no special circumstances, the R&D expense data in the annual report should be consistent with the period schedule in the tax return, and the data in the R&D special review should be consistent with the high preferential schedule in the tax return.
Three, high-tech products (services) special audit report
1, high-tech products (services) income refers to the sum of products, services and technology income obtained by enterprises through research and development and related technological innovation activities;
2. The total income in the high-quality special inspection refers to the total income minus non-taxable income, which should be reflected in the high-quality special inspection and tax return;
3. The income of high-tech products (services) disclosed by the high-quality special audit in the past year should account for more than 60% of the total income of the enterprise in the same period, and the income of main products (services) should exceed 50% of the income of high-quality products; For enterprises whose current income does not meet the proportion requirements, please confirm the annual income of the enterprise as soon as possible to avoid the situation of one-vote veto if the proportion does not meet the standard;
4 high-tech products (services) income corresponding to the enterprise to declare the value-added tax items and tax rates, to be disclosed in the special inspection of quality products;
5. The high-tech fields of the main products (services) in the high-quality special review should be consistent with the main fields declared by the enterprise;
6. There should be no contradiction between the contents of high-quality special audit reports and the contents of contracts and invoices provided by enterprises.
Four. Annual financial audit report
1. In the annex to the annual audit report, it is required to provide a complete annual financial audit report and annual financial statements;
2. In the annual report, the contents of each report should be consistent with the contents of the notes to the report;
3. In the annual review report, if the beginning and ending data are inconsistent, it is necessary to provide a reasonable explanation in the annex.
Verb (abbreviation of verb) tax revenue
1. If the enterprise did not open an account in the year when it was established, so it lacks a tax return for a certain year, it must provide the tax identification certificate of the enterprise;
2. Enterprises should declare and deduct R&D expenses every year as far as possible;
3. The number of employees in the basic information table 104 should be basically the same as the total number of employees in the enterprise human resources data and the supporting materials data;
4. The national economy industry in 105 in the basic information table should be related to the selected main fields;
5. Pay attention to the rationality of asset depreciation and amortization data distribution. If an enterprise owns non-R&D equipment such as production equipment, the depreciation and amortization data of assets should be allocated to R&D and production process reasonably.
Sixth, the growth of enterprises.
1, net asset growth rate = 1/2× (net assets at the end of the second year ÷ net assets at the end of the first year+net assets at the end of the third year ÷ net assets at the end of the second year)-1;
2. Sales revenue growth rate = 1/2× (second year sales revenue ÷ first year sales revenue+third year sales revenue ÷ second year sales revenue)-1;
3. If the net assets or sales revenue in the first year is 0, it shall be calculated as two years; If the net assets or sales income in the second year is 0, it will be calculated as 0 points.
Seven. Answers to other financial questions
1. Because our company has a lot of materials, considering that there are too many binding materials, can the financial report be placed on the main report page and the final account declaration form instead of the financial report?
A: No, you must provide a complete income tax return and financial audit report.
The annual audit report of our company has been done together for two years. Is this ok? Will it affect the identification of high-tech enterprises? Or do you need to make a new one?
A: No, you must do it alone every year.
3. Can the audit report only be stamped with the riding seal? Do I need to stamp every page?
There is no need to put stamps on every page. The places that need to be stamped are: balance sheet, income statement, cash flow statement, statement of changes in owner's equity, the last page of notes to financial statements, and financial statements.
4. Who will publish the financial statements? Is it produced by the enterprise itself or by a professional firm?
A: Financial statements are part of the audit report and must be issued by an accounting firm.
5. When the declaration is high, if the enterprise fails to pay the enterprise income tax for the losses in the previous year, how can it provide the income tax payment certificate?
Answer: If the enterprise income tax has not been paid, the enterprise can also print the tax payment certificate at the electronic tax bureau.
6. Our company's net assets in 2020 and 20021year are all negative, so how to calculate the growth rate?
A: If the growth rate of net assets or sales revenue of an enterprise is negative, it will be calculated as 0. If the net assets or sales revenue at the end of the first year are zero, it shall be calculated according to the last two years; If the net assets or sales income at the end of the second year is 0, it will be calculated as 0 points.
7. The company was established in June, 20021year, and wants to apply for a high-tech enterprise this year. What is the deadline for accounting firms to issue audit reports?
A: It is recommended that enterprises declare in 2023. The reports to be issued by the firm include: 20021annual financial audit report, 2022 annual financial audit report, 20021-2022 special audit report on R&D expenses and 2022 special audit report on income of high-tech products (services).
8. The company has been established for three years, and only two years have operating income. Is the financial score 0 when the application is high?
A: Looking at the income growth rate in the next two years, it may not be 0.
9. What reports need to be issued by specialized audit institutions?
Answer: The special audit or verification report of the research and development expenses of the enterprise in the last three fiscal years (if the actual service life is less than three years, the actual service life shall prevail), and the explanatory materials of the research and development activities shall be attached; Special audit or verification report on the income of high-tech products (services) in the previous fiscal year; Financial and accounting reports issued by accounting firms in the last three fiscal years (including accounting statements, notes to accounting statements and financial statements).
10. What conditions must an intermediary agency that issues a special audit or appraisal report meet?
A: The Guide to the Identification and Management of High-tech Enterprises stipulates that intermediaries must meet the following conditions at the same time:
1 has independent professional qualification, has been established for more than three years, and has no bad record in the last three years.
2. The number of certified public accountants or tax agents who undertake certification in that year accounts for not less than 30% of the average number of employees, and the average number of employees in the whole year is more than 20.
Relevant personnel should have good professional ethics, understand the national science and technology, economic and industrial policies, and be familiar with the relevant requirements for the identification of high-tech enterprises.