R&D investment is related to the innovation capabilities and market competitiveness of software companies. Therefore, relevant parties have stipulated the R&D investment intensity standards for software companies, requiring that R&D expenditures on software technologies and products account for 8% of the company’s annual software revenue. above.
Article 1 of Caiqi [2007] No. 194 stipulates that enterprise R&D expenses attributable to software R&D investment include:
(1) Materials, fuel and power directly consumed by R&D activities cost.
(2) Labor expenses such as wages, bonuses, allowances, subsidies, social insurance premiums, housing provident funds, etc. for the company’s on-the-job R&D personnel, as well as labor expenses for external R&D personnel.
(3) Depreciation or leasing fees for instruments, equipment, buildings and other fixed assets used for research and development activities, as well as operation, maintenance, repair and other expenses for related fixed assets.
(4) Amortization expenses of intangible assets such as software, patents, and non-patented technologies used in research and development activities.
(5) Development and manufacturing fees for molds and process equipment used for intermediate testing and product trial production, equipment adjustment and inspection fees, purchase fees for samples, prototypes and general testing means, inspection fees for trial production products, etc.
(6) The demonstration, review, acceptance and evaluation of research and development results, as well as the application fees, registration fees, agency fees and other fees for intellectual property rights.
(7) Fees paid for entrusting or cooperating with other units or individuals to conduct research and development through outsourcing, cooperative research and development, etc.
(8) Other expenses directly related to R&D activities, including technical book materials fees, data translation fees, conference fees, travel expenses, office expenses, foreign affairs expenses, R&D personnel training fees, training fees, and expert consultation fees, high-tech R&D insurance fees, etc.