1 Number of items eligible for additional deduction of R&D expenses in the current year
2 I. Independent R&D, cooperative R&D, centralized R&D (3+7+16+19+23+34)
3 (I) Personnel labor expenses (4+5+6)
41. Wages and salaries of personnel directly engaged in R&D activities
4. >52. five insurance and pension for personnel directly engaged in R&D activities
63. labor cost of external R&D personnel
7 (ii) Direct input cost (8+9+10+11+12+13+14+15)
81. materials directly consumed by R&D activities
92. fuel directly consumed by R&D activities
103. Direct consumption of power for R&D activities
114.Development and manufacturing costs of molds and process equipment for intermediate tests and product trial production
125.Purchase costs of samples, prototypes, and general testing means for use in products that do not constitute fixed assets
136.Inspection costs of test products for use in trial production
147.Instrumentation and equipment for use in R&D activities Expenses for operation and maintenance, adjustment, inspection, repair, etc.
158.Leasing expenses for instruments and equipment used for R&D activities leased through operating leases
16 (III) Depreciation expenses (17+18)
171.Depreciation expenses for instruments used for R&D activities
182.Depreciation expenses for equipment used for R&D activities
19 (IV) Intangible assets (17+18)
182. >19 (iv) Amortization of intangible assets (20+21+22)
201. amortization expense of software used in R&D activities
212. amortization expense of patents used in R&D activities
223. amortization expense of non-proprietary technology used in R&D activities (including licenses, know-how, designs and calculation methods, etc.)
241.New product design fees
252.Fees for the development of new process protocols
263.Fees for clinical trials for the development of new medicines
274.Fees for field trials of exploration and development technologies
28 (vi) Other related fees (29+30+ 31+32+33)
291. Fees for technical books and materials, translation of materials, expert consulting fees, and insurance fees for high-tech research and development
302. Fees for searching, analyzing, commenting, demonstrating, appraising, evaluating, assessing, and accepting the results of research and development
313. Fees for application for intellectual property rights, registration fees, and agency fees
324. Employee Welfare expenses, supplementary pension insurance premiums, supplementary medical insurance premiums
335.Travel expenses, conference expenses
34 (vii) Other related expenses adjusted by the limits
35 II. Entrusted Research and Development (36+37+39)
36 (i) Expenses incurred in entrusting R&D activities to domestic institutions or individuals
37 ( (ii) Expenses incurred in entrusting R&D activities to overseas institutions
38 of which: expenses incurred in entrusting R&D activities to overseas institutions for which additional deduction is allowed
39 (iii) Expenses incurred in entrusting R&D activities to individuals outside the country
40 III. Subtotal of annual R&D expenses (2+36×80%+38)
41 (i) For the current year Amount expensed
42 (ii) Amount capitalized in the current year
43 IV. Amortization of intangible assets formed in the current year
44 V. Amortization of intangible assets formed in the previous years in the current year
45 VI. Total amount of R&D expenses permitted to be deducted (41+43+44)
46 Less: portion of special income
47 VII. Amount of Allowable Deduction of R&D Expenses against Special Income (45-46)
48 Less: Material portion corresponding to products (including components) directly formed from the sales of R&D activities in the current year
49 Less: Amount of material portion carried forward corresponding to the sales of R&D activities in the previous years that resulted in products (including components) directly formed from the sales of R&D activities in the previous year
50 VIII. Accumulated Deduction Percentage (%)51
IX. Total amount of R&D expenses added and deducted in the current year (47-48-49)×5052
X. Amount of deduction for sales of R&D activities directly resulting in products (including components) corresponding to the portion of materials carried forward to subsequent years (when 47-48-49≥0,
The Bank = 0; when 47-48-49<0, the Bank = 47- When 47-48-49 <0, the Bank = the absolute value of 47-48-49)
Legal basis
The People's Republic of China Enterprise Income Tax Law, Article 95, clearly stipulates that the research and development costs of an enterprise are those incurred by the enterprise for the purpose of developing new technologies, new products, and new processes. The deduction of this expense is usually divided into two cases: if it is not formed into an intangible asset and recognized as current profit or loss. In accordance with the provisions of the actual deduction on the basis of 50% of the research and development costs plus deductions; the formation of intangible assets, intangible assets in accordance with the cost of 150% amortization, amortization period of not less than 10 years.