Special verification for the identification of high-tech enterprises
Huashui accepts the entrustment and appoints qualified tax-related service personnel to review and judge the authenticity, legitimacy and completeness of the information on the proportion of research and development expenses and the proportion of high-tech products (services) income of the appraisee in accordance with the tax law, accounting standards, accounting system and other relevant laws and regulations, and issue an attestation report.
I. Tax investigation: Investigate and understand the appraisee and its environment, the management level of the R&D organization and the relevant internal control system, the implementation of R&D projects, the selection and application of accounting policies, the scope of R&D expense collection, R&D expense account setting and financial accounting, high-tech product (service) income collection and patent support, etc., and determine whether there is a risk of material misstatement.
II. Evidence collection and evaluation: Obtain and aggregate data and information related to the forensic matters through the listing of forensic materials, questionnaires, on-site interviews, etc., and judge the authenticity, legality, reasonableness, relevance, and completeness of the evidence through review and other means.
III. Evaluation of assurance matters: Verification of enterprise R&D activities, R&D expenses, and income of high-tech products (services).
IV. Issue an assurance report: An assurance report on the company's R&D expenses and a high-tech product (service) income verification report.