The scope of additional deduction for R&D expenses includes 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 provident funds, as well as labor costs of external R&D personnel. Direct input costs, the cost of materials, fuel and power directly consumed by R&D activities. Depreciation expense, depreciation of instruments and equipment used for R&D activities. Amortization of intangible assets, amortization expense of software, patents and non-patented technologies used for R&D activities. Other related expenses.
Two, analyze the details
Wages, salaries, bonuses, allowances and subsidies of on-the-job directly engaged in R & D activities can be added and deducted, so the enterprise for the on-the-job directly engaged in R & D activities of the staff to charge or pay for the cost of the staff, although the amount of wages is closely related to the expenses, such as employee benefits, employee education expenses, labor union funds, pension insurance premiums, medical insurance premiums, unemployment insurance premiums, Social insurance premiums such as labor injury insurance premiums, maternity insurance premiums and housing provident fund are not deductible. In addition, it must be on-the-job personnel directly engaged in R&D activities, so even if it is directly engaged in R&D activities, but belongs to the off-the-job temporary external R&D personnel, or provides direct management and services for R&D activities, the wages, salaries, bonuses, allowances, subsidies, etc. of this part of the personnel are not allowed to be added and deducted.
Third, what are the other related expenses for the deduction of R&D expenses?
Other costs directly related to R & D activities, such as technical library fees, data translation fees, expert consulting fees, high-tech R & D insurance premiums, R & D results of the search, analysis, comments, demonstration, appraisal, evaluation, assessment, acceptance costs, intellectual property rights, application fees, registration fees, agency fees, travel expenses, conference fees, etc. The total amount of such costs shall not exceed the amount of deductible R & D expenses, but shall not exceed the total amount of deductible R & D expenses. The total amount of such expenses shall not exceed 10% of the total amount of deductible R&D expenses. The Ministry of Finance and the State Administration of Taxation of other costs.