1. Personnel labor cost.
Salaries, basic old-age insurance, basic medical insurance, unemployment insurance, industrial injury insurance, maternity insurance and housing accumulation fund of personnel directly engaged in R&D activities, and labor expenses of external R&D personnel.
2. Direct input cost.
(1) expenses of materials, fuel and power directly consumed by R&D activities.
(2) The development and manufacturing expenses of molds and process equipment used for intermediate test and trial production of products do not constitute the purchase expenses of samples, prototypes and general test means of fixed assets, and the inspection expenses of trial production products.
(3) Expenses for operation, maintenance, adjustment, inspection and repair of instruments and equipment used in R&D activities, and rental expenses for renting instruments and equipment used in R&D activities through operating lease.
3. Depreciation expense.
Depreciation expenses of instruments and equipment used in R&D activities.
4. Amortization of intangible assets.
Amortization expenses of software, patented and non-patented technologies (including licensing, proprietary technology, design and calculation methods, etc.). ) for R&D activities.
5. New product design fee, new process specification formulation fee, clinical trial fee for new drug development, and field trial fee for exploration and development technology.
6. Other related expenses.
Other expenses directly related to R&D activities, such as technical books and materials fees, materials translation fees, expert consultation fees, high-tech R&D insurance fees, R&D results retrieval, analysis, evaluation, demonstration, appraisal, evaluation and acceptance fees, application fees, registration fees, agency fees, travel expenses, conference fees, etc. Intellectual property rights. The total amount of the expenses shall not exceed 10% of the total amount of the deductible R&D expenses.
Extended data:
According to the Notice on Improving the Pre-tax Plus Deduction Policy for R&D Expenses (Caishui [2015]19No.) (2) The following activities are not applicable to the pre-tax plus deduction policy.
1. Regular upgrade of enterprise products (services).
2. Direct application of scientific research achievements, such as direct adoption of open new technologies, materials, devices, products, services or knowledge.
3. Technical support activities provided by enterprises for customers after commercialization.
4. Repeated or simple changes to existing products, services, technologies, materials or technological processes.
5. Market research, efficiency survey or management research.
6 as an industrial (service) process or routine quality control, test analysis and maintenance.
7. Research in social sciences, arts or humanities.
Baidu Encyclopedia-Notice on Improving the Pre-tax Deduction Policy for R&D Expenses