As document 1 16 stipulates that "depreciation expenses or rental expenses of instruments and equipment specially used for R&D activities" can be deducted, on the one hand, even the instruments and equipment used for R&D activities by enterprises cannot be deducted, but the expenses (including period expenses and capitalization expenses) of these instruments and equipment used for maintenance, repair, transformation and modification cannot be deducted; On the other hand, depreciation expenses and rental expenses of fixed assets other than instruments and equipment used by enterprises in R&D activities, as well as expenses such as maintenance, repair, renovation and modification (including period expenses and capitalization expenses) cannot be added and deducted, such as houses, buildings and automobiles used in R&D activities; In addition, the depreciation expenses and rental expenses of instruments and equipment used for R&D activities and general production, as well as the expenses of maintenance, repair, transformation and modification, cannot be added or deducted because they are not special.
The document number 1 16 stipulates that "the development and manufacturing expenses of molds and process equipment specially used for intermediate test and product trial production" can be added and deducted. Therefore, the expenses of equipment adjustment and inspection for intermediate test and product trial production, the purchase expenses of samples, prototypes and general test means, and the inspection expenses of trial-produced products cannot be added and deducted. According to the document number 1 16, the "acceptance fee for demonstration and evaluation of R&D achievements" can be deducted. Therefore, R&D achievement evaluation and intellectual property application fees, registration fees, agency fees and other fees cannot be added and deducted.