Can the patent royalties paid by enterprises be used as research and development expenses when applying for high and new technology?

Of course. Included in the amortization of intangible assets [Amortization of intangible assets refers to the amortization of expenses incurred by proprietary technologies (including patented, non-patented inventions, licenses, proprietary technologies, design and calculation methods, etc.). ) Need to be purchased due to R&D activities].

Suggestion: It is best to allocate the patent to a specific project (or several projects) and try to amortize the cost when the project is completed. Because the R&D expenses in the declaration of high-tech enterprises are all incurred by the project, each expense should belong to a project. If the project has been completed and the expenses have not been amortized, it is not easy to fill in the "Expense List".