研发费用申报别涨坑！人员、工时、类目易错点~

Core Viewpoint - The article emphasizes the importance of accurately categorizing and recording R&D personnel and expenses to ensure compliance with tax regulations, particularly regarding the allocation of costs between R&D and operational activities [4][6][12]. Group 1: R&D Personnel Definition - "Directly engaged R&D personnel" includes researchers, technical staff, and skilled workers involved in R&D, while administrative staff such as HR and clerks are excluded from this category [4][5]. - Personnel costs include salaries, social insurance, and labor costs for external R&D personnel [4][6]. Group 2: Cost Allocation and Recording - Companies must maintain accurate records of personnel activities, including time spent on R&D versus non-R&D tasks, to allocate costs appropriately [6][8]. - If personnel engage in both R&D and non-R&D activities, expenses must be allocated based on actual working hours, and unallocated costs cannot be deducted [6][8]. Group 3: Compliance and Documentation - Accurate documentation such as time logs, attendance records, and project logs is essential for verifying actual work situations [7][9]. - Companies must ensure that expenses categorized as R&D do not include items like enterprise annuities, which fall under "other related expenses" and must not exceed 10% of the total R&D expenses eligible for deduction [12].