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 development and manufacturing expenses of molds and process equipment used for intermediate test and trial production of products do not constitute the purchase expenses of samples, prototypes and general test means of fixed assets, and the inspection expenses of trial production 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 materials fees, materials translation fees, expert consultation fees, high-tech R&D insurance fees, R&D results retrieval, analysis, evaluation, demonstration, appraisal, evaluation and acceptance fees, application fees, registration fees, agency fees, travel expenses, conference fees, etc. Intellectual property rights. The total amount of the expenses shall not exceed 10% of the total amount of the deductible R&D expenses.
7. Other expenses stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
2. According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to the Pre-tax Deduction Scope of R&D Expenses (State Taxation Administration of The People's Republic of China Announcement No.4017): "In order to further implement the preferential policy of pre-tax deduction of R&D expenses and effectively solve the problems existing in the process of policy implementation, According to the Notice of the Ministry of Finance to the Ministry of Science and Technology of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Improving the Pre-tax Plus Deduction Policy of R&D Expenses (Caishui [2015]19) and the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Issues Concerning the Pre-tax Plus Deduction Policy of R&D Expenses of Enterprises (State Taxation Administration of The People's Republic of China Announcement No.97+05), we hereby make a study on R&D expenses.
I. 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.
(1) The personnel directly engaged in R&D activities include researchers, technicians and auxiliary personnel. Researchers refer to professionals who are mainly engaged in research and development projects; Technical personnel refer to those who have technical knowledge and experience in one or more fields of engineering technology, natural science and life science, and participate in research and development under the guidance of researchers; Auxiliary personnel refer to technical personnel who participate in R&D activities. Foreign R&D personnel refer to researchers, technicians and auxiliary personnel who have signed employment agreements (contracts) with their own enterprises or labor dispatch enterprises and are temporarily employed.
The wages and salaries paid by the labor dispatch enterprise to the labor dispatch enterprise according to the agreement (contract) and the wages and salaries actually paid by the labor dispatch enterprise to the external R&D personnel belong to the labor expenses of the external R&D personnel.
(2) Wages and salaries include equity incentive expenses for R&D personnel, which can be deducted before tax according to regulations.
(III) If the personnel directly engaged in R&D activities and external R&D personnel are engaged in non-R&D activities at the same time, the enterprise shall make necessary records of their personnel activities, and allocate the actual related expenses between R&D expenses and production and operation expenses according to reasonable methods such as the actual working time ratio, and the undistributed expenses shall not be deducted.
Second, direct input cost.
Refers to the expenses of materials, fuel and power directly consumed in R&D activities; The development and manufacturing expenses of molds and process equipment used for intermediate test and trial production of products do not constitute the purchase expenses of samples, prototypes and general test means of fixed assets, and the inspection expenses of trial production products; Expenses for operation, maintenance, adjustment, inspection and repair of instruments and equipment used in R&D activities, and rental fees for instruments and equipment used in R&D activities through operating lease.
(1) If the instruments and equipment used for R&D activities are rented in the form of operating lease and used for non-R&D activities at the same time, the enterprise shall make necessary records on the use of the instruments and equipment, and allocate the actual rental expenses between the R&D expenses and the production and operation expenses according to reasonable methods such as the actual working hours ratio, and the undistributed expenses shall not be deducted.
(2) Where the products directly formed by the R&D activities of the enterprise or the products formed in the form of spare parts are sold to the outside world, the corresponding material expenses shall not be added and deducted from the R&D expenses.
If the product sales and the corresponding material expenses occur in different tax years, and the material expenses have been included in the R&D expenses, the R&D expenses of that year can be directly offset by the corresponding amount of material expenses in the sales year. If it is insufficient to offset, it will be carried forward to the next year to continue to offset.
Third, depreciation expense.
Refers to the depreciation expense of instruments and equipment used in R&D activities.
(1) If the instruments and equipment used for R&D activities are also used for non-R&D activities, the enterprise shall make necessary records on the use of the instruments and equipment, and allocate the actual depreciation expenses between the R&D expenses and the production and operation expenses according to reasonable methods such as the actual working hours ratio, and the undistributed expenses shall not be deducted.
(2) If the instruments and equipment used by enterprises for R&D activities comply with the provisions of the tax law and choose preferential policies for accelerated depreciation, the pre-tax deduction of depreciation shall be calculated when enjoying the pre-tax deduction policy of R&D expenses.
Four. Amortization expense of intangible assets
Refers to the amortization expenses of software, patented and non-patented technologies (including licensing, proprietary technology, design and calculation methods, etc.). ) for R&D activities.
(1) If the intangible assets used for R&D activities are also used for non-R&D activities, the enterprise shall make necessary records on the use of the intangible assets, and allocate the actual amortization expenses between the R&D expenses and the production and operation expenses according to reasonable methods such as the actual working hours ratio, and the undistributed expenses shall not be deducted.
(2) For intangible assets used in R&D activities, if the amortization period is shortened in accordance with the provisions of the tax law, the pre-tax deduction of amortization amount shall be calculated when enjoying the pre-tax deduction policy of R&D expenses.
Five, new product design fees, new technology fees, clinical trial fees for new drug development, field trial fees for exploration and development technology.
Refers to the various expenses incurred by enterprises in the process of new product design, formulation of new process regulations, clinical trials of new drug development and field trials of exploration and development technologies.
Other related expenses of intransitive verbs
Refers to other expenses directly related to R&D activities, such as technical books and reference materials, data translation fees, expert consultation fees, high-tech R&D insurance fees, R&D results retrieval, analysis, evaluation, demonstration, appraisal, evaluation and acceptance fees, application fees, registration fees, agency fees, travel expenses, conference fees, employee welfare fees, intellectual property supplementary pension insurance fees, supplementary medical insurance fees, etc.
The total amount of such expenses shall not exceed 10% of the total amount of deductible R&D expenses. "