The current unclear ways and scope of the collection of R&D expenses in high-tech enterprises, as well as the differences in the collection of R&D expenses in policies, have caused many enterprises to have a lot of confusion when identifying them. Huaxia Tyco ( techch.cn ) fingertip declaration as a professional policy service platform, the editor below will analyze the components of R&D expenses of high-tech enterprises from the collection of R&D expenses plus deductions, high-end R&D expenses, and accounting R&D expenses. The analysis and comparison are hoped to be helpful to the enterprises whose R&D expenses are recognized by high-tech enterprises.
(1) Personnel and labor costs:
1. R&D expenses recognized by high-tech enterprises:
Wages and salaries, basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums and housing provident funds for scientific and technical personnel in enterprises, as well as labor costs for external scientific and technical personnel.
2. Additional deductions for R&D expenses: wages and salaries, basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums and housing provident funds for personnel directly engaged in R&D activities, as well as labor costs for external R&D personnel . 3. Accounting regulations: the wages, bonuses, allowances, subsidies, social insurance premiums, housing provident fund and other labor costs of the company's in-service R&D personnel, as well as the labor costs of external R&D personnel.
4 Reminder: the scope of accounting is greater than the scope of taxation. The labor costs of high-tech enterprises are collected for scientific and technical personnel.
(2) Direct input costs:
1. R&D expenses of high-tech enterprises:
( 1 ) The cost of directly consumed materials, fuel and power.
( 2 ) The cost of molds, process equipment development and manufacturing used for intermediate test and product trial production, the purchase cost of samples, prototypes and general testing methods that do not constitute fixed assets, and the inspection fee of trial products.
( 3 ) The operation and maintenance, adjustment, inspection, testing, and maintenance costs of instruments and equipment used for research and development activities, as well as fixed asset lease fees for research and development activities rented through operating leases.
2. Additional deductions for R&D expenses:
( 1 ) The cost of materials, fuel and power directly consumed by R&D activities.
( 2 ) Expenses for the development and manufacturing of molds and process equipment used for intermediate tests and product trial production, purchase costs for samples, prototypes and general testing methods that do not constitute fixed assets, and inspection costs for trial production products.
( 3 ) The operation and maintenance, adjustment, inspection, and repair costs of instruments and equipment used for R&D activities, as well as equipment lease fees for R&D activities rented in through operating leases.
3. Accounting regulations:
( 1 ) The cost of materials, fuel and power directly consumed by R&D activities.
( 2 ) The cost of molds used for intermediate test and product trial production, process equipment development and manufacturing costs, the purchase cost of samples, prototypes and general testing methods, and the inspection fee of trial products.
4. Reminder: The housing rental fee is not included in the deduction scope.
(3) Depreciation expenses and long-term deferred expenses:
1. Collection of R&D expenses recognized by high-tech enterprises:
( 1 ) Depreciation expenses of instruments, equipment and buildings in use for research and development activities.
( 2 ) Long-term deferred expenses incurred in the process of reconstruction, modification, decoration and repair of R&D facilities.
2. Additional deductions for R&D expenses:
Depreciation expenses of instruments and equipment used for research and development activities .
3. Accounting regulations:
Depreciation expenses of fixed assets such as instruments, equipment, and houses used for research and development activities.
4. Reminder: House depreciation expenses are not included in the additional deduction scope.
(4) Amortization of intangible assets:
1. Collection of R&D expenses recognized by high-tech enterprises:
Amortization expenses of software, intellectual property, non-patent technology ( proprietary technology, license, design and calculation method, etc.) used for research and development activities .
2. Extra deduction of R&D expenses: amortization expenses of software, patent rights, non-patent technologies ( including licenses, proprietary technologies, design and calculation methods, etc.) used in R&D activities .
3. Accounting regulations: the amortization expenses of intangible assets such as software, patent rights, non-patent technology, etc. used for research activities.
(5) Design test and other expenses:
1. R&D expenses recognized by high-tech enterprises:
Eligible design expenses, equipment debugging expenses, and experiment expenses (including clinical experiment expenses for new drug development, field experiment expenses for exploration and development technologies, field experiment expenses, etc.).
2. Additional deductions for research and development expenses: new product design fees, new process regulations formulation fees, clinical trial fees for new drug development, and field trial fees for exploration and development technologies.
(6) Other expenses
1. R&D expenses of high-tech enterprises:
( 1 ) Other expenses directly related to research and development activities, including technical book data fees, data translation fees, expert consultation fees, high-tech research and development insurance fees, research and development results retrieval, demonstration, appraisal, review, inspection fees, intellectual property rights Application fee, registration fee, agency fee, travel fee, conference fee, communication fee, etc.
( 2 ) Generally, this cost shall not exceed 20% of the total research and development cost , unless otherwise specified.
2. Additional deductions for R&D expenses:
( 1 ) Other expenses directly related to research and development activities, such as technical book data fees, data translation fees, expert consultation fees, high-tech research and development insurance fees, research and development results retrieval, analysis, evaluation, demonstration, appraisal, review, evaluation, and acceptance Expenses, intellectual property application fees, registration fees, agency fees, travel expenses, conference fees, employee welfare fees, supplementary pension insurance premiums, and supplementary medical insurance premiums.
( 2 ) The total cost of this item shall not exceed 10% of the total deducted R&D cost .
3. Accounting regulations:
( 1 ) Other expenses directly related to R&D activities, including technical books and materials fees, data translation fees, conference fees, travel expenses, office expenses, foreign affairs expenses, research personnel training fees, training fees, expert consultation fees, high-tech research and development insurance Fees etc. ( 2 ) Demonstration, review, acceptance and evaluation of R&D achievements and application fees, registration fees, agency fees, etc. of intellectual property rights.
( 4 ) Reminder: There are proportional restrictions on the total amount of other related expenses in the extra deduction policy and the scope of high-tech research and development expenses.