The specific scope of R&D expenses allowed to be added and deducted includes:
(1) Personnel labor cost.
(2) Direct input cost.
(3) depreciation expense.
(4) Amortization expenses of intangible assets.
(five) new product design fees, new technology regulations fees, new drug development clinical trial fees, exploration and development technology field test fees.
(6) Other related expenses.
Analysis details:
Wages, salaries, bonuses, allowances and subsidies of employees directly engaged in R&D activities can be deducted. Therefore, although the fees charged or paid by enterprises for employees directly engaged in R&D activities are closely related to wages, such as employee welfare funds, employee education funds, trade union funds, pension insurance, medical insurance, unemployment insurance, work injury insurance, etc.
Social insurance premiums such as maternity insurance premiums and housing accumulation funds cannot be deducted. In addition, they must be on-the-job personnel directly engaged in R&D activities, so even those directly engaged in R&D activities belong to non-on-the-job temporary external R&D personnel.
Or the wages, salaries, bonuses, allowances, subsidies, etc. of personnel who provide direct management and services for research and development activities. These people cannot be deducted.
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. 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.