No, they are not research and development expenses.
The range of R&D expenses allowed to be added and deducted includes:
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 expenses for developing and manufacturing molds and process equipment used for intermediate test and trial production of products do not constitute the expenses for purchasing samples, prototypes and general test methods for fixed assets, nor do they constitute the inspection expenses for trial production of 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 reference materials, materials translation fees, expert consultation fees, high-tech R&D insurance fees, R&D results retrieval, analysis, evaluation, appraisal and acceptance fees, application fees, registration fees, agency fees, travel expenses, intellectual property conference fees, etc. The total amount of the expenses shall not exceed 65,438+00 of the total R&D expenses that can be increased or decreased.
7. Other expenses stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Which enterprises can enjoy R&D expenses plus deduction? Which industries can enjoy bonus deduction?
I. Execution period of 75% plus deduction
If the actual R&D expenses incurred by an enterprise in R&D activities are not included in the current profits and losses, they shall be deducted before tax on the basis of actual deduction according to regulations, from 20 18 1 to 20201231; If intangible assets are formed, they shall be amortized before tax according to 175% of the cost of intangible assets in the above period. (Caishui [2065438+08] No.99)
2. Which enterprises can enjoy R&D expenses plus deduction?
R&D expenses plus deduction is suitable for resident enterprises with sound financial accounting and accurate R&D expenses collection. The following three types of enterprises cannot enjoy additional deduction:
First, non-resident enterprises.
The second is to approve the collection of enterprises.
Third, financial accounting is not perfect, and R&D expenses cannot be accurately collected.
3. Which industries can enjoy additional deduction?
1. Tobacco manufacturing.
2. Accommodation and catering.
3. Wholesale and retail trade.
4. Real estate industry.
5. Leasing and business services.
6. Entertainment circle.
7. Other industries specified by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
The above industries are subject to the National Economic Industry Classification and Code (GB/4754-20 1 1) and updated accordingly.
Does the deduction of R&D expenses include water and electricity? When dealing with the deduction of R&D expenses, the finance department must make clear the relevant scope, such as utilities, telephone charges and other miscellaneous expenses, which do not belong to R&D expenses. If R&D expenses are included, it is naturally inappropriate, and the relevant standards should be clarified when making pre-tax deduction.