Enterprise R&D expenses (formerly "technology development expenses") refer to the expenses incurred by enterprises for researching and developing products, technologies, materials, processes and standards.
Article 1 of Caiqi [2007] 194 stipulates that enterprise R&D includes:
(1) expenses of materials, fuel and power directly consumed by R&D activities.
(2) Labor costs such as wages, bonuses, allowances, subsidies, social insurance premiums, housing accumulation funds, etc. of on-the-job R&D personnel in enterprises, as well as labor costs of external R&D personnel.
(3) Depreciation expenses or lease expenses of fixed assets such as instruments, equipment and houses used for R&D activities, and 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) mold development and manufacturing costs, process equipment costs, equipment adjustment and inspection costs, samples, prototypes and general testing means purchase costs, trial product inspection costs, etc.
(6) The expenses for demonstration, review, acceptance and evaluation of research and development achievements, as well as the application fee, registration fee and agency fee for intellectual property rights.
(7) Entrusting or cooperating with other units or individuals to pay for R&D by outsourcing or cooperating with R&D, etc.
(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.
How is the R&D fee calculated?
(1) If the enterprise is a small and medium-sized science and technology enterprise, the research and development expenses shall be deducted before tax according to 75% of the actual amount:
Caishui [2017] No.34 stipulates that if the actual R&D expenses incurred by small and medium-sized scientific and technological enterprises in R&D activities do not form intangible assets and are included in the current profits and losses, they shall be from 20 17 1 to 20 19 12 38. If intangible assets are formed, they shall be amortized before tax according to 175% of the cost of intangible assets in the above period.
(2) If the enterprise is a non-technological small and medium-sized enterprise, the R&D expenses shall be deducted before tax according to 50% of the actual amount: according to the provisions of Caishui [2015]19, for the enterprise to which the R&D expenses are added and deducted, the R&D expenses actually incurred in R&D activities will not form intangible assets. Intangible assets are amortized before tax at 150% of the cost of intangible assets.
What does the technology research and development fee include? Technology research and development expenses are mainly composed of direct material expenses and labor expenses, among which labor expenses include salaries, bonuses and social insurance for technicians. There are other expenses directly related to R&D, such as the operation and maintenance of fixed assets. The details have been compiled by Bian Xiao in the above article. Did you find it?