Can the overhead costs in the research funds be reimbursed?

Indirect costs in research funding can be reimbursed. China has a detailed scope of use and principles for scientific research funds, and as long as the relevant terms and principles are met, the indirect costs in scientific research funds can be reimbursed.

1. Allocation of scientific research funds.

1) Advance appropriation. All research groups that apply for early loans and appropriations shall put forward review opinions and suggestions, and after submitting them to the director of the Science and Technology Division for approval, the Finance Division shall calculate and allocate funds according to the project.

ii) Emergency appropriations. If the progress of scientific research work is advanced or there is an urgent need, it can apply for a science and technology loan in advance.

3) Allocation of funds in batches. According to the annual or total funding plan approved by the superior or the project contract unit, depending on the progress of the project, the Science and Technology Department will approve the allocation to the research group in phases or at one time.

2. The scope of use of scientific research funds includes the following aspects:

1.Instrument and equipment purchase costs.

2.Travel expenses related to this project.

3.Necessary business entertainment expenses, etc.

4.Experimental materials and trial production costs: including the purchase of raw materials (devices), reagents, drugs and other consumables, sample and specimen collection, processing and purchase costs, design and reagent costs, semi-finished products, test and installation costs of trial products, etc.

5.Laboratory Modification Fee.

6.Full-time personnel expenses: including wages, allowances, subsidies, overtime pay, labor costs, employee welfare expenses, employee education expenses, trade union funds, social security expenses, etc.

7.Various taxes payable.

8.Scientific research expenses: including office expenses, travel expenses, library materials and printing expenses, fixed assets occupation expenses, various calculation, testing, analysis and experiment expenses, water, electricity, heating and communication expenses, temporary labor costs, etc.

9.Development of hospitals, institutes (directly under departments, departments), management fees (including special expenses) and financial management fees, etc.

10.Collaboration fee: refers to the funds paid to collaborators from other units for the completion of the research and experimental work they share.

11.A small amount of construction costs for certain operational items.

In addition to the scope of the above provisions, the relevant expenses that are not included in the scientific research work necessary shall be interpreted and approved by the Science and Technology Department in accordance with the relevant provisions of the state, and the Finance Section may be reimbursed after review and approval.

3. Management of scientific research funds.

The management of scientific research funds needs to comply with certain principles of use, and the following are specific principles.

Adhere to the principle of combining appropriation with program management and project schedule.

The principle of unity of responsibility and power is reflected in the power to approve funds.

The principle of responsibility of the project leader is reflected in the use of funds.

Adhere to the principle of earmarking funds.

Of course, these indirect costs can be reimbursed, but there should be contracts, procedures, and bills.

The indirect costs of research include the following:

1. Personnel expenses: refers to the salary expenses incurred by the research and development personnel who directly participate in the project, and if the unit of the project team member has the allocation of personnel and operating expenses, the unit shall pay the project team in full and in a timely manner from the personnel operating expenses in accordance with the standards stipulated by the state and the province, and shall be listed in the relevant subjects of the project budget according to the regulations, and shall not be duplicated in the project funds for financial assistance and disorder.

2. Equipment cost: refers to the purchase cost of special instruments, equipment, samples, prototypes and equipment trial production costs necessary in the process of project research and development.

3. Energy and material costs: refers to the costs of raw materials, fuel power, low-value consumables and other expenses incurred in the research and development process of the project.

4. Test outsourcing fee: refers to the leasing cost, processing cost with materials and the cost of testing, processing and testing carried out by the entrusted external unit or cooperative unit in the process of research and development of the project.

5. Technology introduction fee: refers to the purchase of proprietary technology and technological achievements incurred in the process of project research and development.

6. Travel expenses: refers to the transportation, accommodation and other expenses incurred in the process of project research and development.

7. Conference fee: refers to the cost of special technical and academic conferences related to project research organized and held in the process of project research and development.

8. Intellectual property protection fee: refers to the expenses incurred in applying for domestic and foreign intellectual property protection for Liang Sheng in the process of project research and development.

9. Management fee: refers to the expenses incurred by the project undertaking unit for the organization and management of the project, including the cost or depreciation of the existing equipment and housing, the cost of direct management personnel and other related management expenses. In principle, the proportion of management fees in the total budget of the project funds shall not exceed 5%, and special circumstances shall be approved according to the content of the project implementation and the nature of the undertaking unit.

The amount of direct funding for projects of 5 million yuan and below shall not exceed 30% of the amount of direct funding - equipment purchase and purchase fee, and the budget of the project leader is not required when applying, and it will be automatically generated after the project is established, and will be allocated to the school on an annual basis and used by the school as a whole. In accordance withProject Management Approachor the contract has clear provisions on the withdrawal of management fees, in accordance with the provisions of the project.

If there is no clear provision, the longitudinal scientific research project management fee.

5% of the total amount received by the project from the overhead.

50% of the scientific research project management fee will be used by the university as a whole, and 50% will be used to support the scientific research and development of the secondary unit where the project leader is located. The scientific research management fee of horizontal scientific research projects shall be withdrawn at 5% of the received funds, which shall be used by the university as a whole. The remaining funds after deducting the management fee from the indirect funds shall be used by the project team and allocated to the financial account of the project leader.

Loss-making expenses:

Monetary performance of the loss of manpower and material resources caused by the production process, the external conditions of production, the quality of raw materials, the technical level of production workers, production organization and management in the production process.

Under the existing production conditions, it is inevitable for enterprises to incur certain loss costs, which can be understood as some expenses incurred in connection with obtaining qualified products, so most of the loss expenses constitute production expenditures and are borne by product costs.

The more loss-making expenses, the higher the cost of the product and the economic benefits of the enterprise.

Therefore, it is necessary to strengthen the control of loss costs, analyze the causes of loss costs in a timely manner, and prevent them. Loss expenses can be divided into scrap loss, shutdown loss, and loss and damage of product inventory according to the cause of their occurrence.

The management cost of scientific research project funds refers to all direct and indirect costs incurred in the research and development process of the project. Indirect costs of scientific research include: personnel costs, equipment costs, energy and material costs, test outsourcing costs, technology introduction costs, travel expenses, conference fees, intellectual property protection costs, management fees and other related expenses.

Indirect costs mainly include the existing instruments and equipment and houses provided by the units undertaking the tasks of science and technology plans (special, **, etc.) for scientific and technological plans or (special, **, etc.), as well as the subsidy expenditures related to the management costs of the management of the group, as well as performance expenditures. The new performance expenditure refers to the relevant expenditure arranged by the unit undertaking the task of science and technology plan (special, **, etc.) to improve the performance of scientific research work. The indirect costs are calculated using the segmented excess regressive proportion method and the total amount is controlled, and the direct costs in the science and technology plan (special, **, etc.) are not more than a certain ratio of the direct costs after deducting the equipment purchase costs, and the specific proportions are:

20% for the portion of $5 million and below; 15% for the portion between $5 million and $10 million; 13% for the portion above 10 million yuan.