The utility model patent application fee can be included in other expenses of R&D expenses.
The applicable scope of R&D expenses is: (1) personnel labor expenses, (2) direct input expenses, (3) depreciation expenses and long-term deferred expenses, (4) amortization expenses of intangible assets, (5) design expenses, (6) equipment debugging expenses and testing expenses, (7) commissioned external research and development expenses, (8) other expenses; Other expenses refer to other expenses directly related to R&D activities except the above expenses, including technical books and materials, materials translation fees, expert consultation fees, high-tech R&D insurance fees, R&D results retrieval, demonstration, evaluation, appraisal and acceptance fees, intellectual property application fees, registration fees, agency fees, conference fees, travel expenses, communication fees, etc. Unless otherwise specified, the expenses generally do not exceed 20% of the total R&D expenses.
I hope the above interpretation can help you!