1. new product design fees, new process New product design costs, new process development costs, as well as directly related to the R & D activities of the cost of technical books and materials, data translation costs;
2. Engaged in R & D activities directly consumed materials, fuel and power costs;
3. On-the-job directly engaged in the R & D activities of the staff's salaries, wages, bonuses, allowances, subsidies;
4. Instruments and equipment used exclusively for R & D activities of depreciation or rental costs;
5.
5. Amortization expenses of intangible assets such as software, patents, and non-patented technologies used exclusively for R&D activities;
6. Development and manufacturing costs of molds and process equipment used exclusively for intermediate tests and product trial production;
7. On-site testing costs of exploration and development technologies;
8. Costs of demonstrating, evaluating, and accepting R&D results.
(2) According to the "Notice of the Ministry of Finance and the State Administration of Taxation on the Policy Issues Concerning Pre-tax Deduction of Research and Development Expenses" (Cai Shui [2013] No. 70), starting from the year of 2013, the following expenditures incurred by the enterprises engaged in qualified research and development activities are also permitted to be deducted prior to tax:
1.The scope and standard of the expenses incurred for the purpose of the research and development of the enterprise in accordance with the scope and standard stipulated by relevant competent departments of the State Council or provincial-level people's governments. Basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, industrial injury insurance premiums, maternity insurance premiums, and housing provident fund paid by the enterprise in accordance with the scope and standard stipulated by the relevant competent department of the State Council or the provincial people's government for the on-the-job personnel who are directly engaged in R&D activities.
2. Expenses for the operation and maintenance, adjustment, inspection and repair of instruments and equipments dedicated to R&D activities.
3. Purchase costs of samples, prototypes and general testing means that do not constitute fixed assets.
4. Clinical trial fees for the development of new drugs.
5. Costs of appraisal of research and development results.
(C) the following research and development costs incurred by the enterprise shall not be deducted before tax:
1. In addition to instruments and equipment used exclusively for research and development activities other than the depreciation of fixed assets (including buildings, buildings), rental costs, etc.
2. Not specifically for intermediate testing and product trials of molds, process equipment development and manufacturing costs, as well as instruments and equipment used for research and development activities, and operation and maintenance costs. Costs of operation and maintenance, adjustment, inspection and repair of instruments and equipments not specifically used for R&D activities;
3. Intellectual property rights application fees, registration fees, agency fees, etc.
4. Amortization of intangible assets, such as software, patents, and non-patent technologies, not specifically used for R&D activities;
5. Conference fees, travel expenses, office expenses, foreign affairs expenses, R&D personnel training fees, experts' consulting fees, and high-tech R&D insurance expenses. Consulting fees, high-tech R & D insurance costs, etc.;
6. Laws, administrative regulations and the State Administration of Taxation regulations do not allow pre-tax deduction of enterprise income tax;
7. Enterprises have not set up specialized R & D institutions or enterprise R & D institutions at the same time to undertake the task of production and operation and the accounting is not clearly delineated costs;
8. Enterprises entrusted to engage in R & D activities occurring in the Research and development expenses;
9. Enterprises to obtain special financial allocations for research and development activities occurring research and development expenditures;
10. Other research and development costs do not meet the requirements.