涉税名词一起学 | 研发费用加计扣除系列（5）外聘研发人员的劳务费用可以申报研发费用加计扣除吗？

Core Viewpoint - The article discusses the eligibility of labor costs for external R&D personnel to be claimed as an additional deduction for R&D expenses, emphasizing that these costs fall under personnel labor expenses. Group 1: R&D Expense Deductions - Labor costs for external R&D personnel can be included in the personnel labor expenses for R&D expense deductions [1] - Personnel labor expenses specifically include salaries, unemployment insurance, basic pension insurance, work injury insurance, basic medical insurance, maternity insurance, and housing provident fund [1]