High-tech enterprises need to issue audit reports in "? The sixth point of the Administrative Measures for the Identification of High-tech Enterprises clearly mentions:
A special audit or verification report on the research and development expenses and income of high-tech products (services) in the last three fiscal years issued by a qualified intermediary institution, with explanatory materials on research and development activities attached;
Two, high-tech enterprises that special audit content
According to the "Guide to the Management of High-tech Enterprise Certification", it can be seen that the audit of high-tech enterprise certification includes:
1, a special audit or verification report on the research and development expenses and income of high-tech products (services) in the last three fiscal years issued by a qualified intermediary agency, with explanatory materials on research and development activities attached; )
2. The financial and accounting reports of the enterprise in the last three fiscal years issued by a qualified intermediary agency (including accounting statements, notes to accounting statements and financial statements; if the actual operating period is less than three years, the actual operating period shall be provided);
3. Annual enterprise income tax returns for the last three fiscal years.
Three, high-tech enterprises identified audit materials to be submitted:
1. Business license of enterprise as a legal person (copy).
2. Tax registration certificate (copy of national tax and local tax).
3 capital verification report and evaluation report (copy).
4, the annual audit report (copy).
5. Articles of Association and Contract (copy).
6 annual final accounts or interim statements (enterprise balance sheet, income statement, cash flow statement and various schedules and financial statements).
7. Accounting books and accounting vouchers.
8. Account balance table (beginning, ending and accumulated amount from 1 level to the last level).
9, inventory and fixed assets inventory table.
10, cash inventory table, bank statement, reconciliation table (RMB and foreign currency).
1 1. Long-term investment (business license, articles of association and accounting statements of the investee)
12. Loan, loan and investment contracts and agreements (copy).
13, tax return and payment book.
14, project proposal.
15, patent and copyright certificate.
16, high-tech product (service) contract in 2007.
17, high-tech enterprise identification application form and enterprise registration form.
18, labor contracts for scientific and technological personnel and R&D personnel of enterprises.
19. Certification materials of technological innovation activities, including intellectual property certificate, exclusive license agreement, production approval letter, new product or new technology certification (novelty retrieval) materials, product quality inspection report, science and technology plan approval certificate at or above the provincial level (including cities with separate plans) and other related certification materials.
20. Business Agreement and Management Description (Seal).
In addition: three-year R&D expense table, income table and self-test table.