1. government subsidies: the government can provide subsidies for R&D expenses, support R&D activities of enterprises, improve their R&D capabilities and promote scientific and technological progress;
2. Tax incentives: The government can provide tax incentives to reduce the burden of R&D expenses of enterprises and encourage enterprises to invest more funds in R&D activities.
The conditions of R&D expenses include:
1.R&D expenditure must be legal and have a clear R&D purpose;
2.R&D expenses must be reasonable and conform to the company's financial policies;
3.R&D expenses must have clear expenditure records to facilitate audit;
4. The expenditure of R&D must have a clear purpose to facilitate the audit;
5.R&D expenses must have clear expenditure standards to facilitate audit;
6, R&D expenses must have a clear spending time, in order to facilitate the audit;
7, research and development expenses must have a clear amount of expenditure, in order to facilitate the audit;
8, research and development expenses must have a clear expenditure results, in order to facilitate the audit.
Proof materials of R&D expenses include: R&D expenditure vouchers, payment vouchers, cash expenditure vouchers, labor expense reimbursement vouchers, registration fees and patent fees.
R&D expense management policy:
1, R&D expense accounting: Enterprises should establish a scientific R&D expense accounting system, regularly account R&D expenses, and ensure the rational use of R&D expenses;
2.R&D expense control: Enterprises should establish an effective R&D expense control mechanism and regularly review R&D expenses to ensure the rational use of R&D expenses.
To sum up, R&D expenses refer to the expenses paid for the research and development of a project, and also refer to the subject of "R&D expenditure".
Legal basis:
"People's Republic of China (PRC) tax collection and management law" article 1.
This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.
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This law is applicable to the collection and management of various taxes collected by tax authorities according to law.