1. How to apply for patent subsidies 1. Units and individuals applying for provincial patent funding must submit the following materials to the Intellectual Property Office (Science and Technology Bureau) at the same level: (1) Patent Office of the State Intellectual Property Office A copy of the notice of acceptance of the patent application, and an original and a copy of the receipt for payment of the fee [the original shall be returned to the applicant after verification by the county-level Intellectual Property Office (Science and Technology Bureau); (2) For individual applications, the applicant must Submit a copy of your household registration book; (3) If you apply as a unit, you must submit a copy of the business license, registration certificate of a public institution or registration certificate of a legal society; (4) The applicant is a unit, and the original payment receipt has been reimbursed and recorded in the account If you apply for a foreign patent, you must provide a copy of the certificate issued by the unit and the fee payment receipt: (5) If you apply for a foreign patent, you must provide relevant materials represented by the foreign-related patent agency in our province. 2. The municipal and county intellectual property bureaus (science and technology bureaus), together with the financial departments at the same level, will review and summarize the funding projects in the region, and after the opinions are signed by the intellectual property bureaus and finance bureaus of each provincial municipality, they will prepare the city's "Declaration for Provincial Application" A "Summary Table of Level Patent Funding Projects" (see Attachment 2) shall be submitted to the Provincial Intellectual Property Office before May 30 of each year. 3. The Provincial Intellectual Property Office is responsible for reviewing the funding projects applied by each city, and releases funding funds in conjunction with the Provincial Department of Finance. 2. Can the cost of applying for a patent be included in research and development expenses? If it is still uncertain whether the application can be successful, it can be recorded as administrative expenses; if it is certain that the application can be successful, it can be recorded as intangible assets. Intangible assets refer to identifiable non-monetary assets without physical form owned or controlled by an enterprise. Intangible assets can be divided into broad and narrow senses. Intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investments, patent rights, trademark rights, etc., because they do not have physical entities, but are expressed as certain legal rights. or technology. However, in accounting, intangible assets are usually understood in a narrow sense, that is, patent rights, trademark rights, etc. are called intangible assets. 3. Contents and requirements of accounting for R&D expenses 1. Contents of accounting for R&D expenses In accounting, the items that can be included in R&D expenses mainly include: (1) Material, fuel and power costs directly consumed by R&D activities. (2) Labor costs such as wages, bonuses, allowances, subsidies, social insurance premiums, housing provident funds, etc. for the company’s current R&D personnel, as well as labor costs for external R&D personnel. (3) Depreciation or leasing fees for fixed assets such as instruments, equipment, and buildings used for research and development activities, as well as operation, maintenance, repair and other expenses for related fixed assets. (4) Amortization expenses of intangible assets such as software, patents, and non-patented technologies used in research and development activities. (5) Development and manufacturing fees for molds and process equipment used for intermediate testing and product trial production, equipment adjustment and inspection fees, purchase fees for samples, prototypes and general testing methods, inspection fees for trial production products, etc. (6) Demonstration, review, acceptance and evaluation of R&D results, as well as application fees, registration fees, agency fees and other fees for intellectual property rights. (7) Fees paid for entrusting or cooperating with other units or individuals to conduct research and development through outsourcing, cooperative research and development, etc. (8) Other expenses directly related to R&D activities, including technical book materials fees, data translation fees, conference fees, travel expenses, office expenses, foreign affairs expenses, R&D personnel training fees, training fees, expert consulting fees, and high-tech R&D insurance fees wait. It should be noted that after an enterprise obtains intellectual property rights in accordance with the law, intellectual property maintenance fees, litigation fees, agency fees, "anti-counterfeiting" and other related expenses incurred at home and abroad shall be expensed according to the actual expenses and shall not be included in R&D expenses. . 2. Specific accounting requirements: Enterprises should clarify the scope and standards of R&D expenditures, strictly review and approve procedures, and set up ledgers to collect and calculate R&D expenses according to R&D projects or units undertaking R&D tasks. All expenses incurred by the enterprise's R&D institution shall be included in R&D expense management, but if it also undertakes production tasks, R&D and production expenses must be reasonably divided, and R&D expenses shall be included in costs (expenses) according to the actual amount incurred. Enterprises should disclose financial information related to R&D expenses in accordance with regulations in their annual financial accounting reports, including the scale of R&D expenses and their proportion to sales revenue, the centralized collection and payment of R&D expenses, etc. At the same time, accounting firms should pay attention to the use and management of corporate R&D expenses when auditing corporate annual accounting statements.

For individuals and organizations who want to apply for patent subsidies, they only need to submit supporting materials for applying for patent subsidies in accordance with the standards stipulated by the state. The subsequent process cannot be controlled by the applicant. For those who meet the requirements, the Intellectual Property Office will have to wait until funds are released before distributing subsidies to individuals or enterprises. Therefore, applying for patent subsidies does not take a while. It can be dealt with.