1. The meaning of research and development expenses for new technologies, new products and new processes:
The actual research and development expenses for new technologies, new products and new processes incurred by an enterprise refer to the research and development expenses incurred by the enterprise When developing new technologies, new products, and new processes with substantial reforms, they are used for basic research, applied research, experimental development, and related management and service expenses.
2. Generally includes:
1. Personnel wages, basic wages, bonuses, allowances, subsidies, year-end salary increases, overtime wages of personnel engaged in research and development activities, as well as their employment or other obligations. Other employment-related expenses.
2. Direct investment, raw materials and other related expenses purchased by enterprises for the implementation of research and development projects: water and fuel (including gas and electricity) usage fees, etc.; used for intermediate testing and product trial production cannot reach the fixed level. Purchase fees for asset-standard molds, samples, prototypes and general testing methods, inspection fees for trial products, etc.; simple maintenance fees for instruments and equipment used for research and development activities; rental fees for fixed assets rented in the form of operating leases, etc.
3. Depreciation expenses and long-term deferred expenses, including the depreciation expenses of instruments and equipment purchased for the execution of research and development activities and buildings in use for research and development projects, including the reconstruction, modification, decoration and renovation of R&D facilities. Long-term deferred expenses incurred during repairs.
4. Design costs are the costs incurred for the conception, development and manufacturing of new products and new processes, as well as the design of processes, technical specifications and operating characteristics.
5. Equipment debugging fees, including costs incurred in research and development activities during tooling preparation (such as developing and producing machines, molds and tools, changing production and quality control procedures, or formulating new methods and standards, etc.) .
6. Amortization of intangible assets, expenses incurred for proprietary technologies purchased for research and development activities (including patents, non-patented inventions, licenses, proprietary technologies, designs and calculation methods, etc.) Amortization.
7. Entrusted external research and development expenses refer to the actual expenses incurred by an enterprise entrusting other domestic enterprises, universities, research institutions, transformation institutes, technical professional service institutions and overseas institutions to conduct research and development activities.
8. Other expenses are other expenses incurred in research and development activities, such as office expenses, communication fees, patent application and maintenance fees, high-tech R&D insurance premiums, etc.
3. If the actual research and development expenses for new technologies, new products, and new processes incurred by the enterprise have not formed intangible assets and are included in the current profits and losses, on the basis of actual deductions in accordance with regulations, 150% of the research and development expenses will be % plus deduction; if an intangible asset is formed, it will be amortized at 150% of the cost of the intangible asset.