1 You can enjoy the R&D expenses plus the deduction of this year's engineering quantity.
2. Independent research and development, cooperative research and development and centralized research and development (3+7+ 16+ 19+23+34)
3 (a) personnel labor costs (4+5+6)
4 1. Wages and salaries of personnel directly engaged in R&D activities
52 people directly engaged in R&D activities have five insurances and one gold.
63. Labor cost of external R&D personnel
(2) Direct input cost (8+9+10+1+12+13+15)
8 1.R&D activities directly consume materials.
92.R&D activities directly consume fuel.
103.R&D activities directly consume power costs.
1 14. Development and manufacturing expenses of molds and process equipment required for intermediate test and product trial production.
125. Purchase fees for samples, prototypes and general detection means that do not constitute fixed assets.
136. product trial production inspection fee
147. Expenses for operation, maintenance, adjustment, inspection and repair of instruments and equipment used in R&D activities.
158. Lease the rental fee of instruments and equipment used for R&D activities through operating lease.
16 (iii) Depreciation expense (17+ 18)
17 1.R&D depreciation expense of instruments used in activities.
182. Depreciation expense of equipment used in R&D activities
19 (iv) Amortization of intangible assets (20+2 1+22)
20 1. Software amortization expenses for R&D activities
2 12. Patent amortization expenses used in R&D activities
Amortization of non-patented technology (including licensing, proprietary technology, design and calculation methods, etc.). ) for R&D activities.
23 (5) New product design fees, etc. (24+25+26+27)
24 1. New product design fee
252. New technology adjustment fee
263 new drug development clinical trial fee
274 site test fee for exploration and development technology
28 (VI) Other related expenses (29+30+3 1+32+33)
29 1. Technical books and materials fee, materials translation fee, expert consultation fee and high-tech R&D insurance fee.
302 Search, analysis, appraisal, demonstration, appraisal, review, evaluation and acceptance of research and development achievements
3 13. Application fee, registration fee and agency fee for intellectual property rights
Employee welfare, supplementary endowment insurance and supplementary medical insurance.
Travel and conference expenses
34. (7) Other related expenses after adjustment of the quota.
Second, commissioned research and development (36+37+39)
36. Expenses incurred by entrusting domestic institutions or individuals to carry out R&D activities.
(2) Expenses incurred by entrusting overseas institutions to carry out R&D activities
Among them, it is allowed to increase the deducted expenses incurred by entrusting overseas institutions to carry out R&D activities.
(3) Expenses incurred by entrusting overseas individuals to carry out R&D activities
40 three. Subtotal of R&D Annual Expenditure (2+36×80%+38)
4 1 (i) Expense amount of this year
42 (II) Capitalized amount of this year
Four. Amortization amount of intangible assets formed this year
44. The amount of intangible assets formed in the previous year is amortized this year.
45 six. Total amount of R&D expenses allowed to be deducted (4 1+43+44)
46 minus: special income.
Seven. Amount of R&D expenses allowed to be deducted after deducting special income (45-46)
Minus 48: The sales R&D activities in that year directly formed the corresponding material parts (including parts) of the product.
49 minus: the carry-over amount of corresponding materials of products (including spare parts) directly formed by sales of R&D activities in the previous year.
Eight, 50 plus deduction ratio (%)5 1
Nine. Total deduction of R&D expenses this year (47-48-49)×5052
X. sales of R&D activities directly form the annual deduction after the corresponding material parts (including parts) of the product are carried forward (when 47-48-49≥0
bank = 0； When 47-48-49 < 0, this group = the absolute value of 47-48-49)
legal ground
Article 95 of the Enterprise Income Tax Law of People's Republic of China (PRC) clearly stipulates that the research and development expenses of enterprises refer to the research and development expenses incurred by enterprises for developing new technologies, new products and new processes. The addition and subtraction of this expense are usually divided into two situations: unformed intangible assets are included in the current profit and loss. Deduct 50% of R&D expenses on the basis of actual deduction according to regulations; Intangible assets shall be amortized at 150% of the cost of intangible assets, and the amortization period shall not be less than 10 years.