One is expense treatment, and R&D expenses that do not meet capitalization conditions are included in the current management expenses. One is capitalization, that is, R&D expenses that meet capitalization conditions are included in relevant intangible assets. This course accounts for the expenses incurred by enterprises in the process of research and development of intangible assets, and separately accounts for expenses and capitalized expenses according to research and development projects.
The second-level details of management expenses include: salary, employee welfare expenses, depreciation, office expenses, travel expenses, transportation expenses, insurance fees, rental fees, repair fees, consulting fees, lawyer fees, sewage charges, greening fees, amortization of low-value consumables, amortization of intangible assets, amortization of long-term deferred expenses, business entertainment expenses, trade union funds, employee education funds, social insurance fees, provident fund, labor insurance fees, etc.
Benefits of R&D fees
If the enterprise is a high-tech enterprise, after passing the special audit, 50% pre-tax deduction can be added at the time of year-end final settlement. If an enterprise has actual R&D products, it can declare relevant projects and get corresponding financial subsidies. R&D expenses are the auxiliary subsidiary ledger of the projects. That is, the original technology development fee refers to the expenses incurred by enterprises in the research and development of products, technologies, materials, processes and standards.
Depreciation expenses or rental expenses of fixed assets such as instruments, equipment and houses used for R&D activities, as well as operation, maintenance and repair expenses of related fixed assets. Amortization expenses of intangible assets such as software, patents and non-patented technologies used in R&D activities.