1.R&D activities refer to the systematic activities with clear objectives that enterprises continue to carry out in order to acquire new scientific and technological knowledge, creatively apply new scientific and technological knowledge, or substantially improve technologies, products (services) and processes.
2. R&D expenses should be deducted. Specifically, it includes personnel labor costs, direct input costs, depreciation costs, amortization of intangible assets, new product design costs, new process regulation formulation costs, clinical trial costs for new drug development, field trial costs for exploration and development technologies and other related costs, among which other related costs are deducted according to the quota. 1 19 takes the form of positive enumeration, and specifies the specific expenses that can be added and deducted from the above expenses. For example, personnel labor costs include wages and salaries of personnel directly engaged in R&D activities, basic endowment insurance, basic medical insurance, unemployment insurance, work injury insurance, maternity insurance and housing accumulation fund, as well as labor costs of external R&D personnel. It should be noted that employee welfare expenses, supplementary endowment insurance and supplementary medical insurance are not personnel labor expenses, and should be implemented in accordance with the Announcement of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning Pre-tax Deduction of R&D Expenses (20 108).