1. Personnel labor costs: refers to the wages and salaries of personnel directly engaged in R&D activities, basic endowment insurance, basic medical insurance, unemployment insurance, industrial injury insurance, maternity insurance and housing accumulation fund, as well as the labor costs of external R&D personnel;
2. Direct input cost: refers to the cost of materials, fuel and power directly consumed by R&D activities;
3. Depreciation expense: refers to the depreciation expense of instruments and equipment used in R&D activities;
4. Amortization expenses of intangible assets: refers to the amortization expenses of software, patented and non-patented technologies used in R&D activities.
Second, analysis
State Taxation Administration of The People's Republic of China is the directly affiliated institution in charge of tax work in the State Council. Draft tax laws and regulations and formulate detailed rules for implementation; Put forward national tax policy suggestions and discuss and report with the Ministry of Finance, and formulate implementation measures. Participate in the study of macroeconomic policies, the division of tax rights between central and local governments, and put forward suggestions to improve the tax-sharing system; Study the overall level of tax burden and put forward suggestions on macro-control by tax means; Formulate tax business rules and regulations and supervise their implementation; Guide the local tax collection and management business.
Three. What are the institutional responsibilities of the Inland Revenue Department?
1. Draft tax laws and regulations and detailed rules for implementation, put forward suggestions on tax policies, report and issue them together with the Ministry of Finance, and formulate implementation measures;
2. Responsible for organizing the implementation of central tax, * * tax and fund collection management as stipulated by laws and regulations, and strive to collect all the receivables.
3. Participate in the study of macroeconomic policies, study the division of tax rights between the central and local governments, put forward suggestions on improving the tax-sharing system, study the overall level of tax revenue, and put forward suggestions on macro-control by means of taxation.