Resident enterprises with safe accounting, audit collection and accurate collection of R&D expenses.

2. What are the R&D expenses that can be deducted?

Personnel labor costs: salaries, five insurances and one gold for staff directly involved in research and development, and external personnel can also be employed.

Direct input cost: In the process of R&D, there will inevitably be input materials, fuel and power, maintenance and repair costs for using instruments, and rental costs for renting out used instruments and equipment through operating lease.

depreciation expense

Amortization of intangible assets: patent right, non-patent technology of software

"Three new" fees, field test fees for exploration and development technologies; New products, new processes, expenses in the process of developing new drugs.

Other related expenses: the cost of translating some technical books in the process of research and development, the cost of appraisal consultation, the cost of later registration as a patent right, etc.

3. Only two pieces of information need to be submitted:

1), enterprise income tax preference record form

2), R&D project establishment documents