1, personnel labor
The annual salary of personnel engaged in R&D activities (also known as R&D personnel) includes basic salary, bonus, allowance, subsidy, year-end salary increase, overtime pay and other expenses related to their posts or employment.
2. Direct investment
Raw materials and other related expenses purchased by enterprises for the implementation of R&D projects. Such as: water and fuel (including gas and electricity) use fees; The purchase cost of molds, samples, prototypes and general test methods used for intermediate test and product trial production that do not meet the standards of fixed assets, and the inspection cost of trial-produced products, etc. ; Simple maintenance fees for instruments and equipment used for R&D activities; Fixed assets rental fee from operating lease, etc.
3. Depreciation expenses and long-term deferred expenses
Including depreciation expenses of instruments and equipment purchased in R&D activities and buildings used in R&D projects, including long-term prepaid expenses incurred in the process of reconstruction, renovation, decoration and repair of R&D facilities.
4. Design cost
Expenses incurred in designing working procedures, technical specifications and operating characteristics for the conception, development and manufacture of new products and new processes.
5. Equipment debugging fee
It mainly includes the expenses incurred in R&D activities in the process of tooling preparation (such as developing production machines, molds and tools, changing production and quality control procedures, or formulating new methods and standards, etc.). ). The cost of conventional tool preparation and industrial engineering for mass production and commercial production cannot be included.
6. Amortization of intangible assets
Amortization of expenses incurred by proprietary technology (including patented, non-patented inventions, licenses, proprietary technology, design and calculation methods, etc.). ) It needs to be purchased for R&D activities.
7. Entrust external R&D expenses
Refers to the expenses incurred by an enterprise to entrust other domestic enterprises, universities, research institutions, transformation institutes, technical professional service institutions and overseas institutions to carry out research and development activities (the project results are owned by the enterprise and closely related to its main business). The amount of commissioned external research and development expenses shall be determined in accordance with the principle of independent transaction. In the process of identification, 80% of external R&D expenses are included in the total R&D expenses.
8. Other expenses
Other expenses incurred in R&D activities, such as office expenses, communication expenses, patent application maintenance fees, high-tech R&D insurance fees, etc. Unless otherwise specified, the expenses generally do not exceed 10% of the total R&D expenses.
Tips: The above information is for reference only.
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