Q：
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Which depreciation expenses included in the R&D expenses that can enjoy an extra tax deduction?
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A：
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Depreciation of instruments and equipment used for R&D activities.
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Q：
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Which amortisation expenses included in the R&D expenses that can enjoy an extra tax deduction?
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A：
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Amortization of software, patent rights and non-patented technologies (including licenses, know-how, design and calculation methods, etc) used in R&D activities.
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Q：
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What do other relevant expenses included in the R&D expenses that can enjoy an extra tax deduction refer to?
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A：
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Other expenses directly relate to R&D activities, such as technical books and materials fee, data translation fee, expert consultation fee, high-tech R&D insurance fee, R&D achievement retrieval, analysis, comment, demonstration, appraisal, evaluation and acceptance fee, intellectual property application fee, registration fee, agency fee, travel expense, conference fee, etc. The total amount of such expenses shall not exceed 10% of the total amount of R&D expenses that can be deducted with extra amount.
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Q：
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Whether the expenses incurred by the enterprise who entrusts external institutions or individuals to carry out R&D activities can be deducted with extra amount?
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A：
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The expenses incurred in the R&D activities entrusted by the enterprise to an external organization or individual shall be included in the R&D expenses of the entrusting party according to 80% of the actual amount of the expenses and shall be calculated for additional deduction. The entrusted party shall not make any additional deduction.
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Q：
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What principles should be followed to determine the actual amount of entrusted external R&D expenses?
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A：
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The arm’s length principle.
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FAQ
