The expenses incurred by enterprises entrusting domestic and foreign institutions or individuals to carry out R&D activities shall be included in the R&D expenses of the entrusting party and deducted according to 80% of the actual expenses, and the entrusted party shall not deduct them separately.
The actual amount of R&D expenses incurred by entrusting external research shall be determined according to the principle of independent transaction. If there is a relationship between the entrusting party and the entrusted party, the entrusted party shall provide the entrusting party with the details of the actual R&D project expenses incurred in the R&D process.
The range of allowable increase and deduction of R&D expenses.
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.
The deduction ratio of R&D expenses incurred by entrusting domestic R&D expenses is the same as that incurred by entrusting overseas R&D expenses, which does not mean that entrusting domestic enterprises to conduct R&D cannot be deducted. When entrusting other enterprises to conduct R&D, they do not know much about the costs or expenses, so they can come to the website and consult professional teachers one by one.