(1) According to the "Notice of the State Administration of Taxation on Issuing the "Administrative Measures for Pre-tax Deduction of Enterprise Research and Development Expenses (Trial)" (Guo Shui Fa [2008] No. 116), enterprises engaged in activities that meet the requirements When conducting R&D activities, the following expenditures incurred are allowed to be super-deducted in accordance with regulations when calculating taxable income:
1. New product design fees, new process specification development fees and expenses directly related to R&D activities Technical book material fees and material translation fees;
2. Material, fuel and power costs directly consumed in R&D activities;
3. Wages and salaries of on-the-job personnel directly engaged in R&D activities , bonuses, allowances, subsidies;
4. Depreciation or rental fees for instruments and equipment specifically used for R&D activities;
5. Software and patents specifically used for R&D activities Amortization expenses of intangible assets such as rights and non-patented technologies;
6. Development and manufacturing costs of molds and process equipment specifically used for intermediate testing and product trial production;
7. Exploration On-site test fees for development technology;
8. Demonstration, review, and acceptance fees for R&D results.
(2) According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Policy Issues Concerning the Pre-tax Super Deduction of Research and Development Expenses" (Caishui [2013] No. 70), starting from 2013, enterprises engaged in The following expenditures incurred by qualified R&D activities are also allowed to be deducted before tax:
1. The enterprise shall, in accordance with the scope and standards stipulated by the relevant competent departments of the State Council or the provincial people's government, for on-the-job 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 funds paid.
2. Expenses for operation, maintenance, adjustment, inspection, and repair of instruments and equipment specifically used for research and development activities.
3. Purchase fees for samples, prototypes and general testing methods that do not constitute fixed assets.
4. Clinical trial fees for new drug development.
5. Appraisal fees for research and development results.
(3) The following research and development expenses incurred by the enterprise are not allowed to be deducted before tax:
1. Fixed assets other than instruments and equipment specifically used for research and development activities (including depreciation, rental fees, etc. (houses, buildings);
2. Development and manufacturing expenses for molds and process equipment not specifically used for intermediate testing and product trial production, as well as instruments not specifically used for R&D activities , equipment operation and maintenance, adjustment, inspection, repair and other expenses;
3. Intellectual property application fees, registration fees, agency fees, etc.;
4. Not specifically used for research and development Amortization expenses of intangible assets such as active software, patent rights, non-patented technologies;
5. Conference fees, travel expenses, office expenses, foreign affairs expenses, R&D personnel training expenses, expert consulting fees, high-tech research and development Insurance expenses, etc.;
6. Expenses that are not allowed to be deducted before corporate income tax according to laws, administrative regulations and the State Administration of Taxation;
7. The enterprise has not established a special R&D institution or enterprise The R&D institution also undertakes production and operation tasks and the expenses are not clearly divided in accounting;
8. Research and development expenses incurred by the enterprise entrusted to engage in R&D activities;
9. The enterprise obtains special financial projects Appropriations are used for research and development expenditures incurred in research and development activities;
10. Other research and development expenses that do not meet the regulations.