Hello, the R&D expenses recognized by high-tech enterprises this year mainly include the following:
1. Personnel and labor
Personnel and labor are engaged in research and development activities The annual wages and salaries of personnel (also called R&D personnel), including basic salary, bonuses, allowances, subsidies, year-end salary increases, overtime wages and other expenses related to their employment or employment.
2. Direct investment
Direct investment refers to 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 of molds, samples, prototypes and general testing methods that do not meet fixed asset standards, purchase fees, 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. In actual work, corporate research and development activities often require necessary scientific experiments. The expenditures incurred on chemicals and experimental animals used in experiments are typical direct investments.
3. Depreciation expenses and long-term deferred expenses
This item includes the depreciation expenses of instruments and equipment purchased for the implementation of research and development activities and the buildings in use for research and development projects, including Long-term deferred expenses incurred during the renovation, modification, renovation and repair of R&D facilities.
IV. Design costs
Design costs are the costs incurred for the conception, development and manufacturing of new products and new processes, as well as the design of processes, technical specifications and operating characteristics.
5. Equipment debugging fees
Equipment debugging fees mainly include expenses incurred in research and development activities during tooling preparation (such as developing and producing machines, molds and tools, changing production and quality control procedures, or the development of new methods and standards, etc.). Expenses incurred for routine tooling preparation and industrial engineering for large-scale batch and commercial production cannot be included.
VI. Amortization of intangible assets
Proprietary technology purchased for research and development activities (including patents, non-patented inventions, licenses, proprietary technology, designs and calculation methods etc.) amortization of expenses incurred. This provision is basically consistent with the amortization expenses of intangible assets such as software, patent rights, and non-patented technologies used for research and development activities as stipulated in Cai Qi [2007] No. 194.
7. Entrusted external research and development expenses
Entrusted external research and development expenses refer to the expenses entrusted by the enterprise to other domestic enterprises, universities, research institutions, converted institutes, technical professional service institutions and overseas institutions. Expenses incurred in conducting research and development activities (the project results are owned by the enterprise and are closely related to the enterprise's main business). In order to avoid interference from related-party transactions, the amount of commissioned external research and development expenses should be determined in accordance with the principle of independent transactions.
8. Other expenses
These are 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 20% of the total research and development costs, unless otherwise specified.
I hope this answer can help you and hope you will adopt it~~