(1) Material, fuel and power costs directly consumed by R&D activities.
(2) Development and manufacturing fees for molds and process equipment used for intermediate testing and product trial production, purchase fees for samples, prototypes and general testing methods that do not constitute fixed assets, and inspection fees for trial production products.
(3) Operation, maintenance, adjustment, inspection, repair and other expenses for instruments and equipment used for R&D activities, as well as the rental fees for instruments and equipment rented for R&D activities through operating leases.
"Accounting Standards for Business Enterprises No. 6 - Intangible Assets" standardizes the recognition, measurement, recording and reporting methods of enterprise R&D expenses from an accounting perspective; "Enterprise Income Tax Law of the People's Republic of China" "From the perspective of tax law, it regulates the collection, amortization and deduction of corporate R&D expenses from corporate taxable income.
Extended information
Other related expenses: other expenses directly related to R&D activities, such as technical book materials fees, data translation fees, expert consulting fees, and high-tech R&D insurance premiums.
Retrieval, analysis, review, demonstration, identification, review, evaluation, and acceptance fees for R&D results, application fees, registration fees, agency fees for intellectual property rights, travel expenses, conference fees, etc. The total amount of this expense shall not exceed 10% of the total R&D expenses that can be super-deducted.
Baidu Encyclopedia-R&D expenses