In the recognition of high-tech enterprises, the expenses for entrusting external research and development are also counted as enterprise R&D expenses. Entrusted external research and development expenses refer to the expenses incurred by an enterprise entrusting other institutions or individuals at home and abroad to carry out research and development activities (the results of research and development activities are owned by the entrusting enterprise and are closely related to the main business of the enterprise). The actual amount of entrusted external research and development expenses shall be determined in accordance with the arm's length principle, and 80% of the actual amount shall be included in the total R&D expenses of the entrusting party.
In addition, corporate R&D expenses also include the costs of materials, fuel and power directly consumed by R&D activities, the wages, bonuses, allowances, subsidies and other labor costs of the company’s current R&D personnel, as well as the labor costs of external R&D personnel. The depreciation or leasing fees of fixed assets such as instruments, equipment, and buildings used for R&D activities, the operation, maintenance, repair and other expenses of related fixed assets, and the amortization of intangible assets such as software, patent rights, non-patented technologies, etc. used for R&D activities Fees, as well as fees for demonstration, review, acceptance, and evaluation of R&D results, as well as application fees, registration fees, agency fees for intellectual property rights, etc.
The above content is for reference only. If you need more detailed information, please check the relevant regulations for high-tech enterprise certification or consult relevant professional institutions.