1. Check whether the number of employees in the application form is consistent with that in the basic information table. The number of employees is obviously inconsistent, which affects the proportion of scientific and technological personnel, and it is directly rejected as the proportion of scientific and technological personnel does not meet the requirements.

2. Check the establishment and acceptance of R&D projects, compare the number of R&D personnel in R&D expenses with the total amount of direct labor wages, and check the withholding of personal income tax by enterprises whose total wages exceed the normal level. Those who have not withheld personal income tax are not accurately excluded according to R&D expenses.