研發費用數據：核對研發費用專項審計報告、企業所得稅納稅申報表及財務會計報告中研發費用的數據是否一致。研發費用的歸集需符合《高新技術企業認定管理工作指引》的要求，涵蓋人員人工費用、直接投入費用、折舊費用與長期待攤費用、無形資產攤銷費用、新產品設計費等。

高(gao)新技術產品收(shou)入數據：檢查高新技(ji)術(shu)(shu)產(chan)品專項審計報告、企(qi)業所(suo)得稅(shui)納稅(shui)申報表(biao)及財務會計報告中(zhong)高新技(ji)術(shu)(shu)產(chan)品收(shou)(shou)(shou)入(ru)(ru)(ru)的數(shu)據是(shi)否一(yi)致。確認高新技(ji)術(shu)(shu)產(chan)品收(shou)(shou)(shou)入(ru)(ru)(ru)占企(qi)業同期總(zong)收(shou)(shou)(shou)入(ru)(ru)(ru)的比(bi)(bi)例是(shi)否符合要求，即*近(jin)一(yi)年銷售收(shou)(shou)(shou)入(ru)(ru)(ru)小于5000萬元（含）的企(qi)業，比(bi)(bi)例不(bu)低于60%；*近(jin)一(yi)年銷售收(shou)(shou)(shou)入(ru)(ru)(ru)在5000萬元以上的企(qi)業，比(bi)(bi)例不(bu)低于50%。

企業所(suo)得稅(shui)納稅(shui)申報數據：對比高(gao)新技(ji)術企(qi)業認定(ding)申報(bao)(bao)財(cai)務數(shu)據(ju)與稅務匯算清繳數(shu)據(ju)是(shi)否一(yi)致(zhi)，如不一(yi)致(zhi)需上傳《財(cai)務數(shu)據(ju)比對差(cha)異說明(ming)》。重點關注《企(qi)業所(suo)得稅年(nian)度(du)納稅申報(bao)(bao)表》中的(de)期間費用明(ming)細表、高(gao)新技(ji)術企(qi)業優惠情況及明(ming)細表等，與財(cai)務報(bao)(bao)表和研發費用專(zhuan)項(xiang)審計(ji)報(bao)(bao)告等數(shu)據(ju)的(de)勾(gou)稽關系(xi)是(shi)否正確。

年(nian)度財務報表(biao)數據(ju)：審核資(zi)產負債(zhai)表(biao)、利潤(run)表(biao)、現(xian)金流量表(biao)等(deng)財務(wu)報(bao)表(biao)中的數(shu)(shu)據是否準確、完整且(qie)邏輯一致。檢查財務(wu)報(bao)表(biao)附注中的相關信(xin)息是否與財務(wu)報(bao)表(biao)數(shu)(shu)據相符，如資(zi)產的折舊(jiu)方法(fa)、使(shi)用壽(shou)命(ming)、預計凈(jing)殘(can)值等(deng)。

成長性(xing)指標數據：計(ji)算凈資(zi)產(chan)(chan)(chan)增長(chang)率和銷(xiao)售(shou)(shou)收(shou)(shou)(shou)入(ru)(ru)增長(chang)率，核對相關數據是否準(zhun)確。計(ji)算公式為：凈資(zi)產(chan)(chan)(chan)增長(chang)率=1/2×（*二(er)年(nian)(nian)(nian)(nian)末(mo)凈資(zi)產(chan)(chan)(chan)÷*一年(nian)(nian)(nian)(nian)末(mo)凈資(zi)產(chan)(chan)(chan)+*三年(nian)(nian)(nian)(nian)末(mo)凈資(zi)產(chan)(chan)(chan)÷*二(er)年(nian)(nian)(nian)(nian)末(mo)凈資(zi)產(chan)(chan)(chan)）-1；銷(xiao)售(shou)(shou)收(shou)(shou)(shou)入(ru)(ru)增長(chang)率=1/2×（*二(er)年(nian)(nian)(nian)(nian)銷(xiao)售(shou)(shou)收(shou)(shou)(shou)入(ru)(ru)÷*一年(nian)(nian)(nian)(nian)銷(xiao)售(shou)(shou)收(shou)(shou)(shou)入(ru)(ru)+*三年(nian)(nian)(nian)(nian)銷(xiao)售(shou)(shou)收(shou)(shou)(shou)入(ru)(ru)÷*二(er)年(nian)(nian)(nian)(nian)銷(xiao)售(shou)(shou)收(shou)(shou)(shou)入(ru)(ru)）-1。若*一年(nian)(nian)(nian)(nian)凈資(zi)產(chan)(chan)(chan)或(huo)銷(xiao)售(shou)(shou)收(shou)(shou)(shou)入(ru)(ru)為0的，按兩(liang)年(nian)(nian)(nian)(nian)計(ji)算；*二(er)年(nian)(nian)(nian)(nian)凈資(zi)產(chan)(chan)(chan)或(huo)銷(xiao)售(shou)(shou)收(shou)(shou)(shou)入(ru)(ru)為0的，按0分計(ji)算。