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["附件5"]
["“研发支出”辅助账汇总表（样式）"]
["纳税人识别号：",{"$nulls":10},"纳税人名称（盖章）：",{"$nulls":8},"20XX 年度",{"$nulls":19},"金额单位：元（列至角分）"]
["项目","序号","项目名称","项目编号","研发形式","资本化、费用化支出选项","项目实施状态选项","委托方与受托方是否存在关联关系选项","是否委托境外选项","研发成果","研发成果证书号","一、人员人工费用",null,null,"二、直接投入费用",{"$nulls":7},"三、折旧费用",null,"四、无形资产摊销",null,null,"五、新产品设计费等",null,null,null,"六、其他相关费用",null,null,null,"七、委托外部机构或个人进行研发活动所发生的费用","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）","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）","其他相关费用限额=序号8×10％/(1-10％)","九、当期费用化支出可加计扣除总额","当期资本化可加计扣除的研发费用率"]
[{"$nulls":11},"直接从事研发活动人员",null,"外聘研发人员的劳务费用","研发活动直接消耗",null,null,"用于中间试验和产品试制的模具、工艺装备开发及制造费","用于不构成固定资产的样品、样机及一般测试手段购置费","用于试制产品的检验费","用于研发活动的仪器、设备的运行维护、调整、检验、维修等费用","通过经营租赁方式租入的用于研发活动的仪器、设备租赁费","用于研发活动的仪器的折旧费","用于研发活动的设备的折旧费","用于研发活动的软件的摊销费用","用于研发活动的专利权的摊销费用","用于研发活动的非专利技术（包括许可证、专有技术、设计和计算方法等）的摊销费用","新产品设计费","新工艺规程制定费","新药研制的临床试验费","勘探开发技术的现场试验费"]
[{"$nulls":11},"工资薪金","五险一金",null,"材料","燃料","动力费用"]
["行次、序号",{"$nulls":10},"1.1","1.2","1.3","2.1","2.2","2.3","2.4","2.5","2.6","2.7","2.8","3.1","3.2","4.1","4.2","4.3","5.1","5.2","5.3","5.4","6.1","6.2","6.3","…",7,7.1,8,8.1,9,9.1]
[1,"期初余额",{"$nulls":37},"*","*"]
[2,"本期借方发生额",{"$nulls":37},"*","*"]
[3,"本期贷方发生额",{"$nulls":37},"*","*"]
[4,"其中：结转管理费用",{"$nulls":38},"*"]
[5,"结转无形资产",{"$nulls":37},"*","*"]
[6,"期末余额",{"$nulls":37},"*","*"]
["项目明细\n（填写项目贷方发生额）",1]
[null,2]
[null,3]
[null,"…"]
["法定代表人（签章）：",{"$nulls":17},"财务负责人："]
["填报说明："]
["1.本表属于年度财务会计报告附注之一，应当随同年度财务会计报告一并报送主管税务机关；"]
["2.本表是根据所有上年未完成及本年新设置的项目的“研发支出”辅助账汇总填报；"]
["3.根据项目编号，将“项目名称”、“项目编号”、“研发形式”、“资本化、费用化支出选项”、“项目实施状态选项”、“委托方与受托方是否存在关联关系选项”、“是否委托境外选项”和相关贷方发生额明细逐项目按序号一至七过入汇总表“项目明细”内。"]
["4.研发形式：《自主研发“研发支出”辅助账》“研发形式”填写为自主研发，《委托研发“研发支出”辅助账》“研发形式”填写为委托研发，《合作研发“研发支出”辅助账》“研发形式”填写为合作研发，《集中研发“研发支出”辅助账》“研发形式”填写为集中研发；"]
["5.委托方与受托方是否存在关联关系选项：研发形式为“委托研发”填写“存在”或“不存在”，研发形式为“自主研发”、“合作研发”、“集中研发”不需填写本选项；"]
["6.是否委托境外选项：研发形式为“委托研发”的填写“委托境内”或“委托境外”，研发形式为“自主研发”、“合作研发”、“集中研发”不需填写本选项；"]
["7.研发成果和研发成果证书号：项目实施状态为“已完成”的填写研发成果和研发成果证书号，项目实施状态为“未完成”的研发成果和研发成果证书号不需填写本选项；"]
["8.序号7.1“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）”：\n(1)当“委托方与受托方是否存在关联关系选项”为不存在，且“是否委托境外选项”为委托境外时，序号7.1等于序号7；\n(2)当“委托方与受托方是否存在关联关系选项”为存在，且“是否委托境外选项”为委托境外时，序号7.1等于序号一至六的合计；"]
["9.序号9“九、当期费用化支出可加计扣除总额”：\n（1）当项目明细中“资本化、费用化支出选项”为费用化且“研发形式”为委托研发、“委托方与受托方是否存在关联关系选项”为存在时=[序号8+最小值（其他相关费用序号6合计,序号8.1）-序号7.1]×80%，其中，“最小值”是指其他相关费用序号6合计与序号8.1相比的孰小值（下同）；\n（2）当项目明细中“资本化、费用化支出选项”为费用化且“研发形式”为委托研发、“委托方与受托方是否存在关联关系选项”为不存在时=（序号7-序号7.1）×80%；\n（3）当项目明细中“资本化、费用化支出选项”为费用化且“研发形式”为自主研发、合作研发和集中研发时=序号8+最小值（其他相关费用序号6合计,序号8.1）；\n（4）其他情形不需填写本栏次；"]
["10.序号9.1“当期资本化可加计扣除的研发费用率”：\n（1）当项目明细中“资本化、费用化支出选项”为资本化且“项目实施状态选项”为已完成、“研发形式”为委托研发、“委托方与受托方是否存在关联关系选项”为存在时={[序号8+最小值（其他相关费用序号6合计,序号8.1)-序号7.1]×80%}/序号一至六的合计×100%；\n（2）当项目明细中“资本化、费用化支出选项”为资本化且“项目实施状态选项”为已完成、“研发形式”为委托研发、“委托方与受托方是否存在关联关系选项”为不存在时=[（序号7-序号7.1）×80%]/序号7×100%；\n（3）当项目明细中“资本化、费用化支出选项”为资本化且“项目实施状态选项”为已完成、“研发形式”为自主研发、合作研发和集中研发时=[序号8+最小值（其他相关费用序号6合计,序号8.1）]/序号一至六的合计×100%；\n（4）其他情形不需填写本栏次；\n（5）“当期资本化可加计扣除的研发费用率”应当记录在对应的无形资产明细账上，以便用于计算归集《研发项目可加计扣除研究开发费用情况归集表》序号10.1“其中：准予加计扣除的摊销额”；"]
["11.第1行“期初余额”：应当按照所有上年资本化支出未完成项目的“研发支出”辅助账期初借方余额对应费用明细项目的汇总额填报；"]
["12.第2行“本期借方发生额”：应当按照所有上年未完成、本年新设置的项目的“研发支出”辅助账借方发生额对应费用明细项目的汇总额填报；"]
["13.第3行“本期贷方发生额”：应当按照所有上年未完成、本年新设置的项目的“研发支出”辅助账贷方发生额对应费用明细项目的汇总额填报；"]
["14.第4行“其中：结转管理费用”：当“资本化、费用化支出选项”为费用化支出时，对应的项目明细合计，其中，对应的序号9“当期费用化支出可加计扣除总额”等于“资本化、费用化支出选项”为费用化支出行次的合计；"]
["15.第5行“其中：结转无形资产”：当“资本化、费用化支出选项”为资本化支出且“项目实施状态选项”为已完成时，对应的项目明细合计；"]
["16.第6行“期末余额”：应当按照所有本年末资本化支出未完成项目的“研发支出”辅助账期末借方余额对应费用明细项目的汇总额填报。"]

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