(i) R&D expenses allowed to be added and deducted. Enterprises to carry out R & D activities in the actual incurred R & D costs, not formed intangible assets included in current profit and loss, in accordance with the provisions of the actual deduction basis, according to the actual amount of 50% of the current year, deducted from the current year's taxable income; the formation of intangible assets, according to the cost of intangible assets, 150% of the amortization of the cost of the pre-tax. The specific scope of R & D costs include:
1. Personnel labor costs. Wages and salaries of personnel directly engaged in R & D activities, basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, industrial injury insurance premiums, maternity insurance premiums and housing fund, as well as the labor costs of external R & D personnel.
2. Direct input costs.
(1) The cost of materials, fuel and power directly consumed by R&D activities.
(2) For intermediate tests and product trial production of molds, process equipment development and manufacturing costs, does not constitute a fixed asset samples, prototypes and general test means acquisition costs, test products inspection costs.
(3) Costs of operation and maintenance, adjustment, inspection and repair of instruments and equipment used for research and development activities, as well as leasing fees for instruments and equipment used for research and development activities leased through operating leases.
3. Depreciation expenses. Depreciation expense of instruments and equipment used for R&D activities.
4. Amortization of intangible assets. Amortization expense of software, patents, non-patented technologies (including licenses, know-how, designs and calculation methods, etc.) used for R&D activities.
5. Fees for new product design, development of new process protocols, clinical trials for new drug development, and field trials for exploration and development technologies.
6. Other related expenses. 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, deliberation, demonstration, appraisal, evaluation, assessment, acceptance costs, intellectual property rights, application fees, registration fees, agency fees, travel expenses, conference fees. The total amount of such expenses shall not exceed 10% of the total amount of R&D expenses that can be added and deducted.
7. Other expenses as stipulated by the Ministry of Finance and the State Administration of Taxation.
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