When calculating the design fee of non-standard equipment, the following aspects should be considered:
1, scientifically and reasonably define non-standard equipment. Usually, according to the technical requirements of the equipment put forward by the designer, the equipment that the equipment supplier can purchase directly is the standard equipment. Non-standard equipment refers to a single equipment that is not standardized, not included in the production standards, cannot be directly purchased in the market, needs to be specially designed by designers, and is specially processed and manufactured by the equipment manufacturer according to the design drawings.
2. Non-standard equipment should be single equipment with certain functions. In principle, the components that make up a single device do not belong to the category of non-standard devices. There are many kinds of non-standard equipment, and the range of non-standard equipment in different industries is not the same, so it should be distinguished according to relevant regulations.
The expenses incurred by expanding information enterprises in researching new technologies shall be handled in the following ways:
(a) the expenses required for scientific research institutions, laboratories or test bases within the enterprise, including personnel salaries, various research and test expenses and recurrent expenses, shall be charged in the enterprise management fees. In accordance with the provisions of the profit retention measures, it should be included in the funds of scientific research institutions with profit retention, which shall be solved by the general production development fund and shall not be charged in the enterprise management fees.
(two) the domestic technology transfer fee, if both parties agree to pay it in one lump sum, shall be charged in the enterprise management fee; If the one-time payment amount is large, it can be amortized by installments; If the agreement is based on a certain proportion of output or profit, it should be paid in the increased profit of the product after adopting the new technology.
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