R&D expenses are expenses incurred by enterprises in continuous systematic activities with clear objectives in order to acquire new scientific and technological knowledge, creatively apply new scientific and technological knowledge, or substantially improve technologies, products (services) and processes;
2. R&D expenses are allowed to be deducted.
If the actual R&D expenses incurred by an enterprise in R&D activities are not included in the current profits and losses, they shall be deducted from the taxable income of this year according to 50% of the actual amount incurred this year on the basis of the actual occurrence in accordance with the regulations; Intangible assets are amortized before tax at 150% of the cost of intangible assets. The specific scope of R&D expenses includes:
1. Personnel labor cost.
Salaries, basic old-age insurance, basic medical insurance, unemployment insurance, industrial injury insurance, maternity insurance and housing accumulation fund of personnel directly engaged in R&D activities, and labor expenses of external R&D personnel.
2. Direct input cost
(1) expenses of materials, fuel and power directly consumed by R&D activities.
(2) The expenses for developing and manufacturing molds and process equipment used for intermediate test and trial production of products do not constitute the expenses for purchasing samples, prototypes and general test methods for fixed assets, nor do they constitute the inspection expenses for trial production of products.
(3) Expenses for operation, maintenance, adjustment, inspection and repair of instruments and equipment used in R&D activities, and rental expenses for renting instruments and equipment used in R&D activities through operating lease.
3. Depreciation expense.
Depreciation expenses of instruments and equipment used in R&D activities.
4. Amortization of intangible assets.
Amortization expenses of software, patented and non-patented technologies (including licensing, proprietary technology, design and calculation methods, etc.). ) for R&D activities.
5. New product design fee, new process specification formulation fee, clinical trial fee for new drug development, and field trial fee for exploration and development technology.
6. Other related expenses
Other expenses directly related to R&D activities, such as technical books and reference materials, materials translation fees, expert consultation fees, high-tech R&D insurance fees, R&D results retrieval, analysis, evaluation, appraisal and acceptance fees, application fees, registration fees, agency fees, travel expenses, intellectual property conference fees, etc. The total amount of the expenses shall not exceed 65,438+00 of the total R&D expenses that can be increased or decreased.
7. The expenses incurred by enterprises entrusting external institutions or individuals to carry out R&D activities shall be included in the entrusting party's R&D expenses according to 80% of the actual expenses, and the deduction shall be calculated. The Trustee shall not make any additional deduction. The actual amount of commissioned external research and development expenses shall be determined in accordance with the principle of independent transaction.
If there is a relationship between the entrusting party and the entrusted party, the entrusted party shall provide the entrusting party with the detailed information of the R&D project cost.
The expenses incurred by enterprises entrusting overseas institutions or individuals to carry out R&D activities shall not be deducted.
9. For projects jointly developed with * * * * enterprises, the partners shall separately calculate and deduct their actual R&D expenses.
10. According to the actual situation of production, operation and scientific and technological development, the actual R&D expenses incurred by enterprise groups for projects with high technical requirements and large investment that need to be concentrated in R&D can be consistent with their rights and obligations.