Forms of enterprise R&D activities

　　Enterprise R&D activities are generally divided into independent R&D, commissioned R&D, cooperative R&D, centralized R&D and the combination of the above methods.
　　1. Independent research and development. It means that enterprises mainly rely on their own resources to independently carry out research and development, and have completely independent intellectual property rights in the main aspects of research and development projects.
　　2. Entrust research and development. Refers to the project developed by the entrusted unit or institution based on the entrustment of the enterprise. The enterprise obtains the results of the entrusted unit or institution in the form of payment.
　　3. Cooperative research and development. It means that the project-setting enterprise and other enterprises jointly invest capital, technology and manpower in different fields of the same project through the form of contract to jointly complete the R&D project.
　　4. Concentrate on research and development. Refers to the enterprise group according to the actual situation of production and operation and scientific and technological development, the high technical requirements, large amount of investment, it is difficult for a single enterprise to undertake independently, or the R&D power is concentrated in the enterprise group, and the enterprise group manages the R&D projects in a centralized way.
　　Different types of R&D activities have different requirements for the collection of R&D expenses, so enterprises should pay attention to the distinction when enjoying the preferential deduction.