The practice of auxiliary accounts for R&D expenses is as follows:
1. Instructions for filling in relevant projects
(1) Set R&D expenses according to projects for R&D expenses that enjoy super deduction The auxiliary account is used to collect research and development expenses that have been accounted for in accordance with the national financial accounting system and fall within the scope of pre-tax super deduction.
For a single R&D project involving multiple R&D forms, the R&D project only needs to establish one set of auxiliary accounts, and there is no need to set up separate auxiliary accounts for different R&D forms. For example: for a certain R&D project, part of it adopts the form of independent R&D and the other part adopts the form of entrusted R&D. The enterprise does not need to set up two sets of auxiliary accounts for independent R&D and entrusted R&D respectively. Expenditures that include two or more forms of R&D at the same time are unified. Gathered in a set of auxiliary accounts.
(2) Project number: Enterprises can number their own R&D projects and fill in this column accordingly. (3) Project name: Fill in the information based on the company’s R&D project plan or project resolution documents.
(4) Completion status: According to the project completion progress, select "Not Completed" or "Completed". Among them: for multi-year R&D projects that have not been completed by the end of the corresponding period, fill in "Unfinished"; for projects where the enterprise has confirmed that R&D has failed, fill in "Ended".
(5) Expenditure type: According to the accounting treatment, select "expense" or "capitalization". Among them: "Expenditure" means that R&D expenditures are directly included in the current profit and loss, and are deducted once in the year; "Capitalization" means that relevant R&D expenditures are included in the cost of intangible assets. After the research and development is successful, the intangible assets will be available for use. From now on, it will be deducted across years through installment amortization.
Need to explain: First, if a single R&D project involves two stages of expensed expenditures and capitalized expenditures, auxiliary accounts should be set up separately according to the expensed expenditures and capitalized expenditures.
Specific operation method: When the R&D project adopts the expense method in the early stage of research and development, fill in "expense" as the expenditure type, and set up the auxiliary account according to regulations. When the project enters the capitalization stage, select "Ended" for the completion status of the expense auxiliary account; at the same time, create a new auxiliary account for the project, select the expenditure type as "capitalization", and collect the capitalized expenditures of the project according to regulations .
Second, for multi-year R&D projects whose expenditure type is "capitalization", only one set of auxiliary accounts can be set up, and the relevant data will be filled in the summary table in the year in which the intangible assets are formed; if the enterprise uses its own accounting method, If you choose to set up a new auxiliary account every year, you can add the "Beginning Balance" line in the auxiliary account to realize the carryover of the capitalized amount in each year, and then fill in the relevant data in the summary table in the year in which intangible assets are formed.
(6) The relevant date, type, number, summary and other information in the voucher information: fill in the accounting voucher information for each R&D expense that can be deducted in addition. For enterprises that adopt accounting computerization, the detailed data exported through the software can be regarded as relevant voucher information and will not be filled in repeatedly.
(7) Amount recorded in accounting voucher: Fill in the amount calculated in accordance with the provisions of the national financial accounting system. Each accounting voucher corresponds to a line. If multiple different types of expenses are recorded on one accounting voucher, such as labor costs and other related expenses, they can be filled in on the same line, and there is no need to fill in separate lines. .
(8) Amount stipulated in the tax law: fill in the corresponding accounting voucher and the amount of research and development expenses that can be included in the scope of super deduction.
(9) Expense details (tax law regulations): Fill in the amount of R&D expenses within the scope of super deduction according to different expense types. If the same voucher involves the expenses of multiple R&D projects, fill them out after allocating them among different R&D projects according to a reasonable method. Reasonable methods are specifically determined by the enterprise based on the actual situation.
1. Personnel labor costs. When filling in accounting vouchers, personnel expenses that can be included in the scope of super deduction include: wages and salaries of personnel directly engaged in R&D activities, basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums and Housing provident fund, and labor costs for external R&D personnel.
Among them, for the equity incentive expenses of R&D personnel, if the employee is still engaged in R&D work in the year of pre-tax deduction, the amount that can be super deducted can be filled in this column; for this person If you are no longer engaged in R&D activities, you will no longer fill in this form for the part that should be attributed to R&D expenses, but directly fill in the "Personnel and Labor Expenses" column of the "Among: Other Matters" row of the "2021 Edition R&D Expenditure Auxiliary Account Summary Table".
2. Direct investment expenses. When filling in accounting vouchers, direct investment expenses that can be included in the scope of super deduction include: materials and power expenses directly consumed by research and development activities, mold and process equipment development and manufacturing expenses used for intermediate testing and product trial production, which do not constitute fixed costs. Purchase fees for assets’ samples and general testing means, inspection fees for trial products, operation, maintenance and repair fees for instruments and equipment used for R&D activities, as well as rental fees for instruments and equipment used for R&D rented through operating leases.
3. Depreciation expenses. When filling in accounting vouchers, depreciation expenses that can be included in the scope of super deduction specifically refer to the depreciation expenses of instruments and equipment used in research and development activities.
4. Amortization of intangible assets. When filling in the accounting vouchers, the amortization expenses of intangible assets that can be included in the scope of super deduction specifically refer to software, patents, non-patented technologies (including licenses, proprietary technologies, designs and calculation methods, etc.) used in research and development activities. Amortization expense.
5. New product design fees, etc. When filling in the accounting vouchers, new product design fees, new process protocol formulation fees, clinical trial fees for new drug development, and field test fees for exploration and development technology can be included in the scope of super deduction.
6. Other related expenses. When filling in accounting vouchers, other expenses directly related to R&D activities that can be included in the scope of super deduction include: technical book materials fees, data translation fees, expert consulting fees, high-tech R&D insurance premiums, retrieval and analysis of R&D results, Review, demonstration, appraisal, review, evaluation, acceptance fees, intellectual property application fees, registration fees, agency fees, travel expenses, conference fees, employee welfare fees, supplementary pension insurance premiums, supplementary medical insurance premiums.
7. Commissioned research and development expenses. When filling in the accounting voucher, entrusted research and development expenses that can be included in the scope of super deduction should be filled in specifically with the amount actually paid by the entrusting party to the entrusted party. For R&D projects that only involve one form of R&D, there is no need to fill in other columns.