What are the requirements for the proportion of each breakdown of R&D expenses
Answer: There are requirements for the following two expenses:
1. Commissioned external research and development expenses
Refers to the expenses incurred by an enterprise entrusting other domestic enterprises, universities, research institutions, transformation institutes, technical professional service institutions and overseas institutions to carry out research and development activities (the project results are owned by the enterprise and are related to the enterprise's main business) Closely related). The amount of entrusted external research and development expenses shall be determined in accordance with the arm's length principle.
During the identification process, 80% of the amount of entrusted external research and development expenses shall be included in the total R&D expenses.
2. Other expenses
Other expenses incurred for research and development activities, such as office expenses, communication fees, patent application and maintenance fees, high-tech R&D insurance premiums, etc. This expense generally shall not exceed 10% of the total research and development expenses, unless otherwise specified.
What does the scope of enterprise R&D expenses include?
(1) Personnel labor expenses: personnel directly engaged in R&D activities Wages and salaries, basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums and housing provident funds, as well as labor costs for external R&D personnel.
(2) Direct investment costs : Material, fuel and power costs directly consumed by R&D activities; development and manufacturing costs of molds and process equipment used for intermediate testing and product trial production; purchase costs of samples, prototypes and general testing methods that do not constitute fixed assets, and inspection fees for trial production products ; Operation, maintenance, adjustment, inspection, repair and other expenses of instruments and equipment used for R&D activities, as well as the rental fees of instruments and equipment rented for R&D activities through operating leases.
(3) Depreciation expenses: depreciation expenses of instruments and equipment used for R&D activities.
(4) Amortization of intangible assets: software, patent rights, non-patented technologies (including licenses, proprietary technologies) used for R&D activities technology, design and calculation methods, etc.).
(5) New product design fees, etc.: new product design fees, new process protocol formulation fees, clinical trial fees for new drug development, exploration and development technology On-site test fees.
(6) Other related expenses: other expenses directly related to R&D activities, such as technical book materials fees, data translation fees, expert consulting fees, high-tech R&D insurance premiums, R&D results Search, analysis, review, demonstration, identification, review, evaluation, acceptance fees, intellectual property application fees, registration fees, agency fees, travel expenses, conference fees, etc. The total amount of this fee shall not exceed 10% of the total research and development expenses.< /p>
(7) Other expenses stipulated by the Ministry of Finance and the State Administration of Taxation.
What are the requirements for the proportion of each detail of R&D expenses? The author has sorted out the relevant policy content and divided those with proportional restrictions. The two expense details are explained to you above. It is worth noting that the proportion of the amount recorded in other expenses cannot exceed 10% of the total R&D expenses, so the classification and skills in accounting are also worthy of accountants' attention and learning.