1. The expenses of materials, fuel and power directly consumed by R&D activities.
2. The wages, bonuses, allowances, subsidies, social insurance premiums, housing accumulation funds and other labor costs of on-the-job R&D personnel and the labor costs of external R&D personnel.
3. 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.
4. Amortization expenses of intangible assets such as software, patents and non-patented technologies used in R&D activities.
5. Development and manufacturing expenses of molds and process equipment used for intermediate test and product trial production, equipment adjustment and inspection expenses, purchase expenses of samples, prototypes and general test means, inspection expenses of trial production products, etc.
6. demonstration, review, acceptance and evaluation of research and development achievements, as well as application fees, registration fees and agency fees for intellectual property rights.
7. expenses paid by entrusting or cooperating with other units or individuals to carry out research and development through outsourcing and cooperative research and development.
8. Other expenses directly related to R&D activities, including technical books and materials, materials translation fees, conference fees, travel expenses, office expenses, foreign affairs fees, R&D personnel training fees, training fees, expert consultation fees, high-tech R&D insurance fees, etc.