What is the scope of R D expenses that are allowed to be deducted?

1. Personnel and labor costs.

Wages and salaries, basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums and housing provident fund premiums for personnel directly engaged in R&D activities, as well as labor expenses for external R&D personnel.

2. Direct input costs.

1) The cost of materials, fuel, and power directly consumed by R&D activities.

2) The development and manufacturing costs of molds and process equipment used for intermediate tests and product trial production, and the purchase costs of samples, prototypes and general testing methods of fixed assets, and the inspection fees of trial products.

3) Expenses for the operation and maintenance, adjustment, inspection and repair of instruments and equipment used for R&D activities, as well as the rental fees for instruments and equipment leased for R&D activities through operating leases.

3. Depreciation expenses.

Depreciation of instruments and equipment used for R&D activities.

4. Amortization of intangible assets.

Amortization expense of software, patent rights, and non-patented technology (including licenses, know-how, designs, and calculation methods) used for R&D activities.

5. New product design fees, new process specification formulation fees, clinical trial fees for new drug development, and field test fees for exploration and development technologies.

6. Other related expenses.

Other expenses directly related to R&D activities, such as technical library fees, data translation fees, expert consultation fees, high-tech R&D insurance premiums, R&D results retrieval, analysis, evaluation, demonstration, appraisal, review, evaluation, acceptance fees, intellectual property application fees, registration fees, ** fees, travel expenses, conference fees, etc. The total amount of this expense shall not exceed 10% of the total amount of R&D expenses that can be deducted.

7. Other expenses stipulated by the Ministry of Finance and the State Administration of Taxation.

First, the front. The scope of additional deduction of R&D expenses includes personnel labor costs, wages and salaries of personnel directly engaged in R&D activities, basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums and housing provident fund, as well as labor expenses of external R&D personnel. Direct input costs, the cost of materials, fuel and power directly consumed by R&D activities.

Depreciation expense, depreciation expense of instruments and equipment used for R&D activities. Amortization of intangible assets, amortization expenses of software, patent rights, and non-patented technologies used for R&D activities. Other related fees.

2. Analyze the details.

The wages, salaries, bonuses, allowances and subsidies of on-the-job personnel directly engaged in R&D activities can be deducted, therefore, the expenses that are closely related to the amount of wages listed or paid by enterprises for on-the-job personnel directly engaged in R&D activities, such as employee welfare expenses, employee education expenses, trade union funds, pension insurance premiums, medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums and other social insurance premiums and housing provident fund and other three fees, five insurances and one housing fund cannot be deducted. In addition, they must be on-the-job personnel directly engaged in R&D activities, so even if they are directly engaged in R&D activities, but are non-in-service temporary external R&D personnel, or personnel who provide direct management and services for R&D activities, the salaries, salaries, bonuses, allowances, subsidies, etc. of these personnel cannot be deducted.

3. What are the other related expenses that are additionally deducted from R&D expenses?

Other expenses directly related to R&D activities, such as technical library fees, data translation fees, expert consultation fees, high-tech R&D insurance premiums, R&D results retrieval, analysis, evaluation, demonstration, appraisal, review, evaluation, acceptance fees, intellectual property application fees, registration fees, ** fees, travel expenses, conference fees, etc. The total amount of this expense shall not exceed 10% of the total amount of R&D expenses that can be deducted. Other fees as prescribed by the Ministry of Finance and the State Administration of Taxation.