Group 1 - The implementation of the unified social credit code system over the past ten years has significantly improved data quality, with the overall error code rate decreasing from 1.67% in 2016 to 0.003% by the end of August 2025 [2] - Error codes refer to unified social credit codes that do not comply with national standards, including cases of multiple assignments of the same code and repeated assignments to the same entity [2] - The principle of correction follows the "who assigns the code, who corrects it" rule, where the registration management department is responsible for correcting erroneous data [2] Group 2 - Directly engaged personnel in research and development activities include salaries, social insurance, and external research personnel costs [8][9] - External research personnel are defined as those who have labor contracts with the company or labor dispatch companies, including researchers, technical staff, and support personnel [16] - Administrative and logistical personnel, such as HR and clerical staff, do not qualify as direct R&D personnel, and their costs cannot be included in R&D expenses [17]
一图读懂 | 法人和其他组织统一社会信用代码重错码怎么纠?
蓝色柳林财税室·2025-09-09 14:41