R&D expenses can be through labor expenses, direct investment expenses, depreciation expenses, and intangible asset expenses.
1. Labor costs: During the research and development process, enterprises need to pay wages, bonuses, allowances, subsidies, social insurance premiums, housing provident funds and other labor costs for on-the-job R&D personnel. If they still need to hire R&D personnel, they A certain labor fee needs to be paid to external R&D personnel.
2. Direct input costs: Direct input costs include materials, fuel and power costs directly consumed by R&D activities.
3. Depreciation expenses: Depreciation expenses refer to the depreciation expenses of instruments and equipment used in research and development activities.
4. Cost of intangible assets: Cost of intangible assets refers to the amortization of software, patent rights, non-patented technology (including licenses, proprietary technology, design and calculation methods, etc.) used for research and development activities. Sales expenses, new product design fees, new process protocol formulation fees, clinical trial fees for new drug development, and field test fees for exploration and development technology.