High-tech enterprise research and development expenses include:
(1) Personnel labor
The annual wages and salaries of personnel engaged in research and development activities (also called R&D personnel), Including basic salary, bonuses, allowances, subsidies, year-end salary increases, overtime wages and other expenses related to their tenure or employment.
(2) Direct investment
Raw materials and other related expenditures purchased by enterprises for the implementation of research and development projects. Such as: water and fuel (including gas and electricity) usage fees, etc.; used for intermediate testing and product trial production, purchase fees for molds, samples, prototypes and general testing methods that do not meet fixed asset standards, inspection fees for trial products, etc.; used for Simple maintenance fees for instruments and equipment for research and development activities; leasing fees for fixed assets rented under operating leases, etc.
(3) Depreciation expenses and long-term deferred expenses
Including the depreciation expenses of instruments and equipment purchased for the execution of research and development activities and buildings in use for research and development projects, including R&D Long-term deferred expenses incurred during facility alterations, modifications, renovations and repairs.
(4) Design expenses
Expenses incurred for the conception, development and manufacturing of new products and new processes, and the design of processes, technical specifications, and operating characteristics.
(5) Equipment debugging fees
Mainly include costs incurred in research and development activities during the tooling preparation process (such as developing production machines, molds and tools, changing production and quality control procedures, or develop new methods and standards, etc.).
Expenses incurred for routine tooling preparation and industrial engineering for large-scale batch and commercial production cannot be included.
(6) Amortization of intangible assets
Proprietary technology purchased for research and development activities (including patents, non-patented inventions, licenses, proprietary technology, designs and calculations amortization of expenses incurred (methods, etc.).
(7) Entrusted external research and development expenses
Refers to the fact that the enterprise entrusts other domestic enterprises, universities, research institutions, transformation institutes, technical professional service institutions and overseas institutions to conduct research and development activities Expenses incurred (the project results are owned by the enterprise and are closely related to the enterprise's main business). The amount incurred for entrusting external research and development expenses shall be determined in accordance with the arm's length principle.
During the certification process, 80% of the commissioned external research and development expenses will be included in the total R&D expenses.
(8) Other expenses
Refer to other expenses incurred in research and development activities, such as office expenses, communication fees, patent application and maintenance fees, high-tech R&D insurance premiums, etc. This fee generally shall not exceed 10% of the total research and development costs, unless otherwise specified.