{
  "A107012": {
    "yffyjjkcyhmxbGrid": {
      "yffyjjkcyhmxbGridlb": [
        {
          "ewbhgjz": "jjkcxmsl",//二维表行关键字
          "ewbhxh": "1",//二维表行序号
          "ewbhmc": "本年可享受研发费用加计扣除项目数量",//二维表行名称
          "yfhdfyje": "1.00"//研发活动费用金额
        },
        {
          "ewbhgjz": "yffyje",
          "ewbhxh": "2",
          "ewbhmc": "一、自主研发、合作研发、集中研发（3+7+16+19+23+34）",
          "yfhdfyje": "2.00"
        },
        {
          "ewbhgjz": "ryrgje",
          "ewbhxh": "3",
          "ewbhmc": "（一）人员人工费用（4+5+6）",
          "yfhdfyje": "3.00"
        },
        {
          "ewbhgjz": "rygzxjje",
          "ewbhxh": "4",
          "ewbhmc": "1.直接从事研发活动人员工资薪金",
          "yfhdfyje": "4.00"
        },
        {
          "ewbhgjz": "rywxyjje",
          "ewbhxh": "5",
          "ewbhmc": "2.直接从事研发活动人员五险一金",
          "yfhdfyje": "5.00"
        },
        {
          "ewbhgjz": "rylwfyje",
          "ewbhxh": "6",
          "ewbhmc": "3.外聘研发人员的劳务费用",
          "yfhdfyje": "6.00"
        },
        {
          "ewbhgjz": "zjtrfyje",
          "ewbhxh": "7",
          "ewbhmc": "（二）直接投入费用（8+9+10+11+12+13+14+15）",
          "yfhdfyje": "7.00"
        },
        {
          "ewbhgjz": "zjxhnlje",
          "ewbhxh": "8",
          "ewbhmc": "1.研发活动直接消耗材料费用",
          "yfhdfyje": "8.00"
        },
        {
          "ewbhgjz": "zjxhrlje",
          "ewbhxh": "9",
          "ewbhmc": "2.研发活动直接消耗燃料费用",
          "yfhdfyje": "9.00"
        },
        {
          "ewbhgjz": "zjxhdlfyje",
          "ewbhxh": "10",
          "ewbhmc": "3.研发活动直接消耗动力费用",
          "yfhdfyje": "10.00"
        },
        {
          "ewbhgjz": "zjsycpje",
          "ewbhxh": "11",
          "ewbhmc": "4.用于中间试验和产品试制的模具、工艺装备开发及制造费",
          "yfhdfyje": "11.00"
        },
        {
          "ewbhgjz": "ybcssdgje",
          "ewbhxh": "12",
          "ewbhmc": "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",
          "yfhdfyje": "12.00"
        },
        {
          "ewbhgjz": "szcpjyfje",
          "ewbhxh": "13",
          "ewbhmc": "6.用于试制产品的检验费",
          "yfhdfyje": "13.00"
        },
        {
          "ewbhgjz": "sbwhfyje",
          "ewbhxh": "14",
          "ewbhmc": "7.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",
          "yfhdfyje": "14.00"
        },
        {
          "ewbhgjz": "sbzlfyje",
          "ewbhxh": "15",
          "ewbhmc": "8.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",
          "yfhdfyje": "15.00"
        },
        {
          "ewbhgjz": "zjfyje",
          "ewbhxh": "16",
          "ewbhmc": "（三）折旧费用（17+18）",
          "yfhdfyje": "16.00"
        },
        {
          "ewbhgjz": "yfhdyqje",
          "ewbhxh": "17",
          "ewbhmc": "1.用于研发活动的仪器的折旧费",
          "yfhdfyje": "17.00"
        },
        {
          "ewbhgjz": "yfhdsbzjje",
          "ewbhxh": "18",
          "ewbhmc": "2.用于研发活动的设备的折旧费",
          "yfhdfyje": "18.00"
        },
        {
          "ewbhgjz": "wxzctxje",
          "ewbhxh": "19",
          "ewbhmc": "（四）无形资产摊销（20+21+22）",
          "yfhdfyje": "19.00"
        },
        {
          "ewbhgjz": "yfhdrjtxje",
          "ewbhxh": "20",
          "ewbhmc": "1.用于研发活动的软件的摊销费用",
          "yfhdfyje": "20.00"
        },
        {
          "ewbhgjz": "yfhdzlqtje",
          "ewbhxh": "21",
          "ewbhmc": "2.用于研发活动的专利权的摊销费用",
          "yfhdfyje": "21.00"
        },
        {
          "ewbhgjz": "yfhdfzlje",
          "ewbhxh": "22",
          "ewbhmc": "3.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",
          "yfhdfyje": "22.00"
        },
        {
          "ewbhgjz": "xcpsjje",
          "ewbhxh": "23",
          "ewbhmc": "（五）新产品设计费等（24+25+26+27）",
          "yfhdfyje": "23.00"
        },
        {
          "ewbhgjz": "xcpsjfyje",
          "ewbhxh": "24",
          "ewbhmc": "1.新产品设计费",
          "yfhdfyje": "24.00"
        },
        {
          "ewbhgjz": "xgygczje",
          "ewbhxh": "25",
          "ewbhmc": "2.新工艺规程制定费",
          "yfhdfyje": "25.00"
        },
        {
          "ewbhgjz": "xyyzdlcsyfje",
          "ewbhxh": "26",
          "ewbhmc": "3.新药研制的临床试验费",
          "yfhdfyje": "26.00"
        },
        {
          "ewbhgjz": "ktkfxcsyfje",
          "ewbhxh": "27",
          "ewbhmc": "4.勘探开发技术的现场试验费",
          "yfhdfyje": "27.00"
        },
        {
          "ewbhgjz": "qtxgfyje",
          "ewbhxh": "28",
          "ewbhmc": "（六）其他相关费用(29+30+31+32+33)",
          "yfhdfyje": "28.00"
        },
        {
          "ewbhgjz": "jszlzjgkje",
          "ewbhxh": "29",
          "ewbhmc": "1.技术图书资料费、资料翻译费、专家咨询费、高新科技研发保险费",
          "yfhdfyje": "29.00"
        },
        {
          "ewbhgjz": "yfcgjsysfyje",
          "ewbhxh": "30",
          "ewbhmc": "2.研发成果的检索、分析、评议、论证、鉴定、评审、评估、验收费用",
          "yfhdfyje": "30.00"
        },
        {
          "ewbhgjz": "zscqsqdlfyje",
          "ewbhxh": "31",
          "ewbhmc": "3.知识产权的申请费、注册费、代理费",
          "yfhdfyje": "31.00"
        },
        {
          "ewbhgjz": "zgbxfyje",
          "ewbhxh": "32",
          "ewbhmc": "4.职工福利费、补充养老保险费、补充医疗保险费",
          "yfhdfyje": "32.00"
        },
        {
          "ewbhgjz": "clhyfyje",
          "ewbhxh": "33",
          "ewbhmc": "5.差旅费、会议费",
          "yfhdfyje": "33.00"
        },
        {
          "ewbhgjz": "jxetzhqtje",
          "ewbhxh": "34",
          "ewbhmc": "（七）经限额调整后的其他相关费用",
          "yfhdfyje": "34.00"
        },
        {
          "ewbhgjz": "wtyfje",
          "ewbhxh": "35",
          "ewbhmc": "二、委托研发(36+37+39)",
          "yfhdfyje": "35.00"
        },
        {
          "ewbhgjz": "wtjnjgje",
          "ewbhxh": "36",
          "ewbhmc": "（一）委托境内机构或个人进行研发活动所发生的费用",
          "yfhdfyje": "36.00"
        },
        {
          "ewbhgjz": "wtwbjgje",
          "ewbhxh": "37",
          "ewbhmc": "（二）委托境外机构进行研发活动发生的费用",
          "yfhdfyje": "37.00"
        },
        {
          "ewbhgjz": "wtjwyfhdje",
          "ewbhxh": "38",
          "ewbhmc": "其中：允许加计扣除的委托境外机构进行研发活动发生的费用",
          "yfhdfyje": "38.00"
        },
        {
          "ewbhgjz": "wtjwgrje",
          "ewbhxh": "39",
          "ewbhmc": "（三）委托境外个人进行研发活动发生的费用",
          "yfhdfyje": "39.00"
        },
        {
          "ewbhgjz": "ndyffyxjje",
          "ewbhxh": "40",
          "ewbhmc": "三、年度研发费用小计(2+36×80%+38)",
          "yfhdfyje": "40.00"
        },
        {
          "ewbhgjz": "bnfyhjeje",
          "ewbhxh": "41",
          "ewbhmc": "（一）本年费用化金额",
          "yfhdfyje": "41.00"
        },
        {
          "ewbhgjz": "bnzbhjeje",
          "ewbhxh": "42",
          "ewbhmc": "（二）本年资本化金额",
          "yfhdfyje": "42.00"
        },
        {
          "ewbhgjz": "bnwxzctxeje",
          "ewbhxh": "43",
          "ewbhmc": "四、本年形成无形资产摊销额",
          "yfhdfyje": "43.00"
        },
        {
          "ewbhgjz": "yqndwxzcje",
          "ewbhxh": "44",
          "ewbhmc": "五、以前年度形成无形资产本年摊销额",
          "yfhdfyje": "44.00"
        },
        {
          "ewbhgjz": "yxkcyffyhjje",
          "ewbhxh": "45",
          "ewbhmc": "六、允许扣除的研发费用合计（41+43+44）",
          "yfhdfyje": "45.00"
        },
        {
          "ewbhgjz": "jtssrbfje",
          "ewbhxh": "46",
          "ewbhmc": "减：特殊收入部分",
          "yfhdfyje": "46.00"
        },
        {
          "ewbhgjz": "kcyffyjtssrje",
          "ewbhxh": "47",
          "ewbhmc": "七、允许扣除的研发费用抵减特殊收入后的金额(45-46)",
          "yfhdfyje": "47.00"
        },
        {
          "ewbhgjz": "dnxsyfhdzje",
          "ewbhxh": "48",
          "ewbhmc": "减：当年销售研发活动直接形成产品（包括组成部分）对应的材料部分",
          "yfhdfyje": "48.00"
        },
        {
          "ewbhgjz": "cpdyclbfje",
          "ewbhxh": "49",
          "ewbhmc": "减：以前年度销售研发活动直接形成产品（包括组成部分）对应材料部分结转金额",
          "yfhdfyje": "49.00"
        },
        {
          "ewbhgjz": "jjkcblje",
          "ewbhxh": "50",
          "ewbhmc": "八、加计扣除比例及计算方法",
          "yfhdfyje": "全年100%"//全年120%（集成电路和工业母机企业按120%加计扣除）
        },
        {
          "ewbhgjz": "bnyfjjkcje",
          "ewbhxh": "51",
          "ewbhmc": "九、本年研发费用加计扣除总额（47-48-49）×50",
          "yfhdfyje": "54.00"
        },
        {
          "ewbhgjz": "cpdycljzje",
          "ewbhxh": "52",
          "ewbhmc": "十、销售研发活动直接形成产品（包括组成部分）对应材料部分结转以后年度扣减金额（当47-48-49≥0，本行＝0；当47-48-49＜0，本行＝47-48-49的绝对值)",
          "yfhdfyje": "55.00"
        }
      ]
    }
  }
}