The formulation of this standard aims to establish a set of scientific, reasonable and feasible enterprise R&D expense aggregation service specifications, guide the provision and acceptance of enterprise R&D expense aggregation services, and promote enterprise technological innovation and development. This standard applies to the provision and acceptance of enterprise R&D expense collection services, including R&D project establishment, budgeting, actual expense collection, financial accounting, auditing and other aspects.
T/YJC 012-2023 history
2023T/YJC 012-2023 Enterprise R&D expense collection service specifications