How to collect R&D fees for high-tech enterprises? The range of R&D expenses is 1. Personnel service expenses include wages and salaries of enterprise scientific and technical personnel, basic endowment insurance, basic medical insurance, unemployment insurance, work injury insurance, maternity insurance and housing accumulation fund, as well as service expenses of external scientific and technical personnel. 2. Direct input costs Direct input costs refer to the related expenses actually incurred by enterprises for implementing research and development activities. Including:-direct consumption of materials, fuel and power costs; -Development and manufacturing expenses of molds and process equipment used for intermediate test and trial production of products, which do not constitute the purchase expenses of samples, prototypes and general test means of fixed assets, and the inspection expenses of trial production products; -Expenses for the operation, maintenance, adjustment, inspection, testing and repair of instruments and equipment used for R&D activities, as well as the rental expenses of fixed assets used for R&D activities through operating leases. 3. Depreciation expenses and long-term deferred expenses Depreciation expenses refer to the depreciation expenses of instruments, equipment and buildings used for research and development activities. Long-term prepaid expenses refer to long-term prepaid expenses incurred in the process of reconstruction, renovation, decoration and repair of R&D facilities. 4. Amortization expenses of intangible assets Amortization expenses of intangible assets refer to the amortization expenses of software, intellectual property rights and non-patented technologies (proprietary technology, licensing, design and calculation methods, etc.). ) for research and development activities. 5. Design fee Design fee refers to the expenses incurred in conceiving, developing and manufacturing new products and new processes, designing working procedures, technical specifications and procedures, and operating characteristics. Including the related expenses of creative design activities for obtaining innovative, creative and breakthrough products. 6. Equipment debugging fee and test fee refers to the expenses incurred in research and development activities in the process of tooling preparation, including the expenses incurred in developing special and special production machines, changing production and quality control procedures, or formulating new methods and standards. The expenses incurred by routine tooling preparation and industrial engineering in mass and commercial production cannot be included in the scope of collection. Test fees include clinical trial fees for new drug development, field trial fees for exploration and development technologies, and field trial fees. 7. Entrusting external R&D expenses Entrusting external R&D expenses refers to the expenses incurred when an enterprise entrusts other institutions or individuals at home and abroad to carry out R&D activities (the results of R&D activities are owned by the entrusted enterprise and are closely related to the main business of the enterprise). The actual amount of commissioned external research and development expenses shall be determined according to the principle of independent transaction, and 80% of the actual amount shall be included in the total R&D expenses of the entrusting party. 8. Other expenses Other expenses refer to other expenses directly related to R&D activities except the above expenses, including technical books and materials, materials translation fees, expert consultation fees, high-tech R&D insurance fees, R&D results retrieval, demonstration, evaluation, appraisal and acceptance fees, application fees, registration fees, agency fees, conference fees, travel expenses, intellectual property communication fees, etc. Unless otherwise specified, the expenses generally do not exceed 20% of the total R&D expenses. Two. Collection of R&D expenses The collection scope of R&D expenses includes: personnel labor expenses, direct input expenses, depreciation expenses and long-term amortization expenses, intangible assets amortization expenses, design expenses, equipment debugging and testing expenses, commissioned external research and development expenses and other expenses. That's how to charge R&D fees for high-tech enterprises. Enterprises that implement the Accounting Standards for Business Enterprises shall set up R&D expenditure accounts, and conduct detailed accounting of projects under the accounts of expenses and capitalized expenditures according to the name or registration number of R&D projects. There are three to five detailed accounts, such as R&D expenditure-expense expenditure -R&D-XXXX- personnel services.