XLS《Sheet1》

"附件6" "研发项目可加计扣除研究开发费用情况归集表",,

, "纳税人名称(盖章):",,

"纳税人识别号:" "20XX年度",,

,"金额单位:元(列至角分)" "序号","项目",,

"发生额" "1","

一、人员人工费用小计",,

"0",,

"1.

1","直接从事研发活动人员","工资薪金","0",,

"1.20000061035156",,

"五险一金","0",,

"1.30000122070313","外聘研发人员的劳务费用",,

"0",,

"2","

二、直接投入费用小计",,

"0",,

"2.10000122070312","研发活动直接消耗","材料","0",,

"2.2",,

"燃料","0",,

"2.3",,

"动力费用","0",,

"2.40000122070313","用于中间试验和产品试制的模具、工艺装备开发及制造费",,

"0",,

"2.5","用于不构成固定资产的样品、样机及一般测试手段购置费",,

"0",,

"2.60000244140625","用于试制产品的检验费",,

"0",,

"2.70000244140625","用于研发活动的仪器、设备的运行维护、调整、检验、维修等费用",,

"0",,

"2.80000244140625","通过经营租赁方式租入的用于研发活动的仪器、设备租赁费",,

"0",,

"3","

三、折旧费用小计",,

"0",,

"3.10000244140625","用于研发活动的仪器的折旧费",,

"0",,

"3.20000244140625","用于研发活动的设备的折旧费",,

"0",,

"4","

四、无形资产摊销小计",,

"0",,

"4.1","用于研发活动的软件的摊销费用",,

"0",,

"4.20000244140625","用于研发活动的专利权的摊销费用",,

"0",,

"4.30000244140625","用于研发活动的非专利技术(包括许可证、专有技术、设计和计算方法等)的摊销费用",,

"0",,

"5","

五、新产品设计费等小计",,

"0",,

"5.1","新产品设计费",,

"0",,

"5.2000048828125","新工艺规程制定费",,

"0",,

"5.3000048828125","新药研制的临床试验费",,

"0",,

"5.4000048828125","勘探开发技术的现场试验费",,

"0",,

"6","

六、其他相关费用小计",,

"0" "6.1000048828125",,

,"0" "6.2000048828125",,

,"0" "6.3000048828125",,

,"0" "…",,

,"0" "7","

七、委托外部机构或个人进行研发活动所发生的费用",,

"0" "7.1000048828125","其中:委托境外进行研发活动所发生的费用(包括存在关联关系的委托研发)",,

"0" "8","

八、允许加计扣除的研发费用中的第1至5类费用合计(1+2+3+4+5)",,

"0" "8.1000048828125","其他相关费用限额=序号8*10%/(1-10%)",,

"0" "9","

九、当期费用化支出可加计扣除总额",,

"0" "10","

十、研发项目形成无形资产当期摊销额",,

"10.1000048828125","其中:准予加计扣除的摊销额",,

"11","十

一、当期实际加计扣除总额(9+10.1)*50%",,

"0" "填表说明:",,

, "1.本表在企业所得税汇算清缴时随申报表一并报送;

",,

, "2.本表应当按照"研发支出"辅助账汇总表填报;

",,

, "3.序号1"

一、人员人工费用小计":等于序号1.1至1.3的合计;

",,

, "4.序号1.1"1.直接从事研发活动人员工资薪金":取自《"研发支出"辅助账汇总表》序号1.1第4行"结转管理费用";

",,

, "5.序号1.2"1.直接从事研发活动人员五险一金":取自《"研发支出"辅助账汇总表》序号1.2第4行"结转管理费用";

",,

, "6.序号1.3"2.外聘研发人员的劳务费用":取自《"研发支出"辅助账汇总表》序号1.3第4行"结转管理费用";