研发人员人工费用归集要注意啥？这个税案里面有答案丨留言回声

Core Viewpoint - The article discusses the compliance requirements for companies to accurately account for R&D expenses in order to benefit from tax deductions, highlighting common mistakes and clarifying the definitions of eligible personnel and expenses [3][4][5]. Group 1: Common Mistakes in R&D Expense Accounting - Mistake 1: Expanding the definition of R&D personnel to include non-research staff such as accounting and HR, which is not permissible [3][11]. - Mistake 2: Incorrectly allocating working hours for part-time R&D personnel, leading to inflated expense claims [6][10]. - Mistake 3: Including inappropriate expenses, such as corporate pension contributions, in R&D personnel costs [12][13]. Group 2: Definitions and Eligible Expenses - Directly engaged R&D personnel include researchers, technical staff, and auxiliary personnel who contribute to R&D activities [4][5]. - External R&D personnel are those contracted through labor agreements, while administrative staff do not qualify for R&D expense claims [5]. - Other related expenses eligible for deductions include costs for technical literature, consulting fees, and travel expenses, but must not exceed 10% of the total R&D expenses [13].