The scope of R&D expenses includes labor expenses, direct input expenses, depreciation expenses, intangible assets expenses and other related expenses. Let's analyze it in turn:
1, labor cost
In the process of R&D, enterprises need to pay salaries, bonuses, allowances and subsidies to on-the-job R&D personnel, and the corresponding original vouchers are payrolls;
The original vouchers corresponding to the social insurance premium and housing accumulation fund of on-the-job R&D personnel are used as the corresponding payment vouchers.
If you still need to hire R&D personnel, you need to pay a certain service fee to the external R&D personnel, and the corresponding original vouchers are the contract and the service fee invoice.
2. Direct input cost
Raw materials directly consumed by R&D projects should be based on the material requisition (to be used in R&D projects) as the original voucher;
Indirect expenses such as fuel and power, with the cost allocation table as the original voucher;
The lease fee is based on the lease contract, invoice and distribution table (if it is specially used for research and development, the distribution table is not needed);
3. Depreciation expense
Depreciation expense refers to the depreciation expense of instruments and equipment used in R&D activities. Original voucher depreciation table and allocation table of fixed assets (if R&D is special, allocation table is not required)
4, the cost of intangible assets
Intangible assets cost refers to the amortization cost of software, patents and non-patented technologies (including licensing, proprietary technology, design and calculation methods, etc.). ) for R&D activities. The original vouchers are intangible assets amortization table and distribution table (if R&D is special, distribution table is not needed).
5. Other related expenses
Other expenses directly related to R&D activities, such as technical books and materials fees, materials translation fees, expert consultation fees, high-tech R&D insurance fees, R&D results retrieval, analysis, evaluation, demonstration, appraisal, evaluation and acceptance fees, application fees, registration fees, agency fees, travel expenses, conference fees, etc. Intellectual property rights. The total amount of the expenses shall not exceed 10% of the total amount of the deductible R&D expenses. The original documents are the corresponding contracts and invoices or financial bills.