Can the fee for applying for a patent for appearance be deducted?

If the fee for applying for an appearance patent is used by the R&D research and development department, an additional deduction can be added. Additional deduction refers to the pre-tax deduction of enterprise expenditure items in accordance with the prescribed proportion, and then additional deduction is given. Bonus deduction includes the following four items: wages paid by enterprises to resettle the disabled, overseas research and development expenses entrusted by enterprises and pre-tax bonus deduction, research and development expenses of high-tech small and medium-sized enterprises and research and development expenses of general enterprises.