In order to meet the requirements of high-tech enterprises to determine the proportion of R&D expenses, enterprises need to charge the following fees: materials, fuel and power expenses directly consumed by R&D activities. Development and manufacturing expenses of molds and equipment used for intermediate test and trial production of products, equipment adjustment and inspection expenses, expenses of purchasing samples, prototypes and general test means, inspection expenses of trial production products, etc. Wages, bonuses, allowances, subsidies, social insurance premiums, housing accumulation funds and other labor costs of on-the-job R&D personnel in enterprises and labor costs of external R&D personnel. Demonstration, evaluation, acceptance and evaluation of research and development achievements, as well as application fees, registration fees or agency fees for intellectual property rights within a certain period of time. Depreciation expenses or rental expenses of fixed assets such as instruments, equipment and houses used by enterprises for research and development, as well as operation, maintenance and repair expenses of fixed assets. Fees paid by entrusting other units, individuals or related institutions to cooperate in research and development through outsourcing and cooperative research and development. Amortization expenses of intangible assets such as software, patents and non-patented technologies used by enterprises in R&D activities. The expenses incurred by enterprises in the process of R&D include technical books, materials translation, meetings or travel expenses, as well as various office foreign affairs or R&D personnel training, expert consultation and other expenses.