The scope of the super deduction for R&D expenses includes personnel costs, wages and salaries of personnel directly engaged in R&D activities, basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums and housing Provident fund, and labor costs for external R&D personnel. Direct investment costs include materials, fuel and power costs directly consumed by R&D activities. Depreciation expenses, depreciation expenses of instruments and equipment used for research and development activities. Amortization of intangible assets, amortization expenses of software, patents, and non-patented technologies used in research and development activities. Other related expenses.
2. Analysis details
The wages, salaries, bonuses, allowances and subsidies of those who are directly engaged in R&D activities can be deducted in addition. Therefore, the enterprise shall list the employees who are directly engaged in R&D activities on the job. Expenses paid or paid that are closely related to wages, such as employee welfare fees, employee education funds, trade union funds, pension insurance premiums, medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums and other social insurance premiums and housing Provident fund and other three fees, five insurances, and one fund cannot be deducted in addition. In addition, they must be employees who are directly engaged in R&D activities. Therefore, even if they are directly engaged in R&D activities, they are non-employed temporary external R&D personnel, or personnel who provide direct management and services for R&D activities. Wages, salaries, bonuses, allowances, subsidies, etc. cannot be deducted additionally.
3. What other related expenses are subject to super deduction of R&D expenses?
Other expenses directly related to R&D activities, such as technical book materials fees, data translation fees, expert consulting fees, high-tech R&D insurance premiums, retrieval, analysis, evaluation, demonstration, appraisal, and review of R&D results , evaluation, acceptance fees, intellectual property application fees, registration fees, agency fees, travel expenses, conference fees, etc. The total amount of this expense shall not exceed 10% of the total amount of R&D expenses that can be super-deducted. Other fees prescribed by the Ministry of Finance and the State Administration of Taxation.