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                                                                                                                                                                                                                                          留存備查材料包括那些:

                                                                                                                                                                                                                                          (一)境內:

                                                                                                                                                                                                                                          1.自主、委托、合作研究開發項目計劃書和企業有權部門關于自主、委托、合作研究開發項目立項的決議文件;

                                                                                                                                                                                                                                          2.自主、委托、合作研究開發專門機構或項目組的編制情況和研發人員名單;

                                                                                                                                                                                                                                          3.經科技行政主管部門登記的委托、合作研究開發項目的合同;

                                                                                                                                                                                                                                          4.從事研發活動的人員和用于研發活動的儀器、設備、無形資產的費用分配說明(包括工作使用情況記錄);

                                                                                                                                                                                                                                          5.集中研發項目研發費決算表、集中研發項目費用分攤明細情況表和實際分享收益比例等資料;

                                                                                                                                                                                                                                          6.“研發支出”輔助賬;

                                                                                                                                                                                                                                          7.企業如果已取得地市級(含)以上科技行政主管部門出具的鑒定意見,應作為資料留存備查;

                                                                                                                                                                                                                                          8.省稅務機關規定的其他資料。

                                                                                                                                                                                                                                          (二)委托境外:

                                                                                                                                                                                                                                          1、企業委托研發項目計劃書和企業有權部門立項的決議文件;

                                                                                                                                                                                                                                          2、委托研究開發專門機構或項目組的編制情況和研發人員名單;

                                                                                                                                                                                                                                          3、經科技行政主管部門登記的委托境外研發合同;

                                                                                                                                                                                                                                          4、“研發支出”輔助賬及匯總表;

                                                                                                                                                                                                                                          5、委托境外研發銀行支付憑證和受托方開具的收款憑據;

                                                                                                                                                                                                                                          6、當年委托研發項目的進展情況等資料。

                                                                                                                                                                                                                                            企業如果已取得地市級(含)以上科技行政主管部門出具的鑒定意見,應作為資料留存備查。


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