Xinhua News Agency, Beijing, September 28th (Reporter Han Jie, Shen Cheng) The reporter learned from the Ministry of Finance and the National Leading Group for the Planning of Philosophy and Social Sciences on the 28th that in order to better promote the prosperity and development of philosophy and social sciences, China's newly revised Measures for the Management of Project Funds of the National Social Science Fund will expand the scope of labor expenses and cancel the restrictions on the proportion of personnel expenses such as labor expenses and expert consultation fees. In view of the fact that philosophy and social science research is a special spiritual labor, one of the highlights of this revision is to establish and improve the indirect cost compensation mechanism and scientific research incentive mechanism. The project funds are divided into direct expenses and indirect expenses, in which the direct expenses include data expenses, data collection expenses, conference expenses/travel expenses/international cooperation and exchange expenses, equipment expenses, expert consultation expenses, labor expenses, printing and publishing expenses and other expenses, and the indirect expenses are mainly used to compensate the existing instruments and equipment provided by the responsible unit for the project research, indirect expenses such as housing, water, electricity, gas and heating consumption, and related management expenses, so as to stimulate the performance expenditure of scientific researchers. Considering that the expenditure on research equipment for philosophy and social sciences is relatively small, it is clear that the indirect expenses shall be approved according to a certain proportion of the total project funds. The specific proportion is: 500,000 yuan and 30% of the following parts; More than 500 thousand yuan to 5 million yuan is 20%; The part exceeding 5 million yuan is 13%. The new method expands the scope of labor expenses. On the basis of graduate students and other personnel in school, postdoctoral fellows, visiting scholars, researchers and research assistants employed by the project will be added, and social insurance subsidies for employees employed by the project will be included in the scope of labor expenses. With reference to the average salary level of local scientific research and technical service personnel and the tasks undertaken in the project research, the service fee standard is defined. Cancel the restrictions on the proportion of personnel expenses such as labor fees and expert consultation fees.