What accounts should the salaries of new product R&D personnel be included in?
Answer: If an enterprise develops intangible assets on its own, the salaries of R&D personnel should first be included in the "R&D expenses" account,
< p>1. Those who do not meet the capitalization conditions during the research stage:Debit: R&D expenditures - expensed expenditures
Debit: employee benefits payable - wages
< p>At the end of the period, it is transferred to the "Administrative Expenses" account, debiting "Administrative Expenses", and crediting "R&D Expenditures - Expenditures"2. Those that meet the capitalization conditions during the development stage:
p>Debit: R&D expenditures--capitalized expenditures
Credit: employee benefits payable--salaries
When the intangible assets developed for research and development reach the intended use and form intangible assets, they constitute intangible assets. Cost of assets. Debit "Intangible Assets" and credit "R&D Expenditures - Capitalized Expenditures".
How to add additional deductions for new product R&D expenses?
Additional deductions for R&D expenses Deduction: On the basis of actual deductions in accordance with regulations, during the period from January 1, 2018 to December 31, 2020, 75% of the actual amount will be deducted before tax; if intangible assets are formed, the above During the period, 175% of the cost of intangible assets is amortized before tax.
The specific scope of R&D expenses includes:
Personnel expenses
Personnel directly engaged in R&D activities 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 funds, as well as labor costs for external R&D personnel.
Direct investment expenses
p>Materials, fuel and power costs directly consumed by R&D activities.
Molds, process equipment development and manufacturing costs used for intermediate testing and product trial production, samples, prototypes and equipment that do not constitute fixed assets Purchase fees for general testing methods, inspection fees for trial products.
Expenses for the operation and maintenance, adjustment, inspection, and repair of instruments and equipment used for R&D activities, as well as those rented through operating leases for R&D Rental fees for instruments and equipment for activities.
Depreciation expenses
Depreciation expenses for instruments and equipment used for research and development activities.
Amortization of intangible assets
Amortization expenses for software, patent rights, and non-patented technologies (including licenses, proprietary technologies, design and calculation methods, etc.) used for R&D activities.
New product design fees, new Process procedure development fees, clinical trial fees for new drug development, and field test fees for exploration and development technology.
Other related expenses
Other expenses directly related to R&D activities, such as technical books and materials Fees, data translation fees, expert consulting fees, high-tech R&D insurance fees, retrieval, analysis, review, demonstration, appraisal, review, evaluation, acceptance fees for R&D results, application fees, registration fees, agency fees for intellectual property rights, travel expenses, Conference fees, etc. The total amount of this expense shall not exceed 10% of the total R&D expenses that can be deducted.
Other expenses stipulated by the Ministry of Finance and the State Administration of Taxation.
New product R&D personnel What subjects should the salary be included in? If it is personnel expenditure attributable to R&D, it can be recorded in the R&D expenditure or capitalized expenditure respectively according to the progress of R&D, so that it can be deducted in the final calculation. Now it is added The ratio is 75%, which means that 175% of R&D expenditures can be deducted.