高新技术企业认定专项审计问题的思考

发布时间：2018-05-28 06:01

本文选题：高新技术企业 + 重要性水平　；参考：《中国注册会计师》2009年08期

【摘要】：2007年3月16日我国颁布了新《企业所得税法》,规定高新技术企业统一执行15%的税率,但并没有规定具体的高新技术企业认定办法。2007年12月6日颁布的《企业所得税法实施条例》第93条规定了有望享受这两项优惠的企业必须符合的条件,更为具体的标准则于2008年4月14日由科技部、财政部、国家税务总局联合颁布的《高新技术企业认定管理办法》(以下简称《认定管理办法》)和《国家重点支持的高新技术领域》进行了细化,7月份相关部门又下发了《高新技术企业认定管理工作指引》(以下简称认定《工作指引》),其中规定申报高新技术企业资格的企业必须委托经备案的中介机构对其研究开发费用及高新技术产品(服务)收入进行专项审计。为指导和规范注册会计师执行高新技术企业专项审计业务,配合高新技术企业认定管理工作的开展,中注协于2008年11月12日发布了《高新技业认定专项审计指引》(以下简称《专项审计指引》)。本文拟就高新技术企业专项审计中遇到的一些问题,谈谈笔者的经验与认识,以抛砖引玉,求教于方家。
[Abstract]:On March 16, 2007, China promulgated the new Enterprise income tax Law, which stipulates that the tax rate of 15% shall be uniformly implemented by high-tech enterprises. However, there are no specific measures for the identification of high-tech enterprises. Article 93 of the "regulations on the implementation of the Enterprise income tax Law" promulgated on December 6, 2007, stipulates the conditions that must be met by enterprises that are expected to enjoy these two preferences. More specifically, on 14 April 2008, the Ministry of Science and Technology, the Ministry of Finance, The State Administration of Taxation jointly promulgated the "measures for the Administration of recognition of High-tech Enterprises" (hereinafter referred to as "the Administrative measures for Accreditation") and the "High-Tech areas supported by the State as the key areas", which were further refined and issued by the relevant departments in July. Guidelines for the determination and Management of High-tech Enterprises (hereinafter referred to as "the work Guide"), which stipulates that enterprises applying for the qualifications of high-tech enterprises must entrust their research and development expenses and high-tech production to the intermediary institutions for record. Special audit of product (service) income. In order to guide and standardize certified public accountants to carry out special audit services for high-tech enterprises, and to cooperate with the development of management work in the identification of high-tech enterprises, On November 12, 2008, the China Association of annotations issued the "guidelines for the recognition of high-tech industries" (hereinafter referred to as the "special audit guidelines"). In this paper, some problems encountered in the special audit of high-tech enterprises are discussed, and the author's experience and understanding are discussed.
【作者单位】：中磊会计师事务所河北分所;
【分类号】：F239.4

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