Legal subjectivity:
Enterprise R&D expenses: (formerly "technology development expenses") refer to the enterprise's expenses incurred during the research and development of products, technologies, materials, processes, and standards. various expenses. "Several Opinions of the Ministry of Finance on Enterprises Strengthening the Financial Management of R&D Expenses" (Caiqi [2007] No. 194) sets out specific requirements for the financial management of enterprise R&D expenses. Article 1 of Caiqi [2007] No. 194 stipulates that enterprise R&D expenses include: materials, fuel and power expenses directly consumed by R&D activities. The wages, bonuses, allowances, subsidies, social insurance premiums, housing provident funds and other labor expenses for the company's current R&D personnel, as well as the labor expenses of external R&D personnel. Depreciation or leasing fees for instruments, equipment, buildings and other fixed assets used for R&D activities, as well as operation, maintenance, repair and other expenses for related fixed assets. Amortization expenses of intangible assets such as software, patents, and non-patented technologies used in research and development activities. Molds, process equipment development and manufacturing costs for intermediate testing and product trial production, equipment adjustment and inspection fees, purchase fees for samples, prototypes and general testing means, inspection fees for trial production products, etc. Demonstration, review, acceptance and evaluation of R&D results, as well as application fees, registration fees, agency fees and other fees for intellectual property rights. Fees paid for entrusting or cooperating with other units and individuals to conduct research and development through outsourcing, cooperative research and development, etc. Other expenses directly related to R&D activities include technical book materials fees, data translation fees, conference fees, travel expenses, office expenses, foreign affairs expenses, R&D personnel training fees, training fees, expert consulting fees, high-tech R&D insurance fees, etc. Labor cost is an account for aggregating costs. Like "production cost", it is collected according to the items that generate income. This account can have a balance at the end of the month. If the cost of providing labor services does not generate income, it does not need to be carried forward.