According to Article 1 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Issues Concerning Pre-tax Addition and Deduction of R&D Expenses (Announcement No.40 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 20 17), the personnel labor expenses. The wages paid by the labor dispatch enterprise to the labor dispatch enterprise according to the agreement (contract) and the wages actually paid by the labor dispatch enterprise to the external R&D personnel belong to the labor expenses of the external R&D personnel.