Answer: There are requirements for the following two expenses:
1. Entrusted external research and development expenses
This refers to the expenses incurred by an enterprise for entrusting research and development activities to other enterprises, universities, research institutes, converted institutes, technological professional service organizations and overseas organizations in the territory of the enterprise (the results of the project are owned by the enterprise and closely related to the main business of the enterprise). closely related to the main business of the enterprise). The amount of commissioned external research and development costs shall be determined in accordance with the principle of independent transactions.
In the determination process, 80% of the amount of the commissioned external research and development expenses shall be included in the total R&D expenses.
2. Other Expenses
Other expenses incurred for R&D activities, such as office expenses, communication expenses, maintenance fees for patent applications, and insurance premiums for high-tech R&D. These expenses shall not exceed the total R&D expenses. This cost generally shall not exceed 10% of the total cost of research and development, except as otherwise provided.
What is the scope of R&D expenses?
(1) Personnel labor costs: wages and salaries of personnel directly engaged in R & D activities, basic old-age insurance premiums, basic medical insurance premiums, unemployment insurance premiums, workers' compensation insurance premiums, maternity insurance premiums and housing fund, as well as the cost of external R & D personnel labor.
(2) direct input costs: R & D activities directly consumed materials, fuel and power costs; for intermediate testing and product trial production of molds, process equipment development and manufacturing costs; does not constitute a fixed asset samples, prototypes and general test means of acquisition costs, trial product testing costs; for R & D activities of the operation and maintenance of the instrument, equipment, adjustment, inspection, repair and so on, and by the Leasing fees for instruments and equipment used in R&D activities leased under operating leases.
(3) Depreciation expense: depreciation of instruments and equipment used in R&D activities.
(4) Amortization of intangible assets: amortization expense of software, patents, and non-patented technologies (including licenses, proprietary technologies, designs and calculation methods, etc.) used in R&D activities.
(5) New product design fees, etc.: new product design fees, the development of new process procedures, clinical trials of new drug development, field trials of exploration and development technology.
(6) other related costs: other costs directly related to R & D activities, such as technical library fees, data translation costs, expert consulting fees, high-tech R & D insurance premiums, R & D results of the search, analysis, evaluation, argumentation, identification, assessment, evaluation, acceptance costs, intellectual property rights application fees, registration fees, agency fees, travel costs, meeting costs. The total cost shall not exceed 10% of the total R&D expenses.
(7) The Ministry of Finance and the State Administration of Taxation of other costs.
What are the requirements for the proportion of each item of R&D expenses? I sorted out the relevant policy content, there will be a proportion of the two cost details in the above to tell you, it is worth noting that the amount of other costs recorded in the proportion of the total R & D costs can not be more than 10%, so the classification of the bookkeeping and skills is worth the attention of the accountant and learning.