Core Viewpoint - The article provides a comprehensive interpretation of the "other related expenses" in the context of the current R&D expense super-deduction policy, aiming to help companies accurately understand the policy and comply with the super-deduction benefits [1]. Definition of Scope - "Other related expenses" refer to costs directly associated with R&D activities, including fees for technical literature, translation, expert consultation, high-tech R&D insurance, evaluation and acceptance of R&D results, intellectual property application and registration fees, travel and conference expenses, employee welfare, and supplementary insurance costs [3]. Policy Regulations - According to the notice from the Ministry of Finance, State Administration of Taxation, and Ministry of Science and Technology, the deductible portion of "other related expenses" cannot exceed 10% of the total deductible R&D expenses. Since 2021, companies conducting multiple R&D projects in a tax year are required to calculate the limit for "other related expenses" uniformly across all projects instead of separately for each project [5]. Example Calculation - For the fiscal year 2025, Company A undertakes two R&D projects, A and B, with total personnel costs of 88,000 and 840,000 respectively, and other related expenses of 12,000 and 80,000. The limit for "other related expenses" is calculated as (88 + 84) / (1 - 10%) × 10% = 19.11 million, which is less than the actual incurred amount of 20,000. Therefore, the allowable super-deduction for other related expenses is 19.11 million, leading to a total deductible R&D expense of 191.11 million [8]. Steps for Capitalized Projects - The treatment of "other related expenses" for capitalized projects involves four steps: 1. Calculate the limit based on all expense projects and completed capitalized R&D projects. 2. Determine the deductible amount by comparing the limit with the actual incurred amount. 3. Calculate the allocation ratio by dividing the deductible amount by the total actual incurred "other related expenses." 4. Allocate the deductible "other related expenses" to each capitalized project based on the calculated ratio, which will be amortized in future years along with other deductible R&D expenses [9].