《工业企业财务制度》规定企业的技术开发费列入管理费用。技术开发费是指企业使用非专利技术而支付的费用，具体是指企业研究开发新产品、新技术、新工艺所发生的新产品设计费、工艺规程制定费、设备调试费、原材料和半成品的试验费、技术图书资料费、未纳入国家计划的中... The “Financial Regulations of Industrial Enterprises” stipulates that the enterprises’ technical development expenses shall be included in the administrative expenses. Technology development fee refers to the fees paid by enterprises for using non-patented technology, which specifically refers to the expenses incurred by enterprises in research and development of new products, new technologies and new processes, such as new product design fees, process planning fees, equipment commissioning fees, raw materials and semi-finished products Test fees, technical books and information costs, not included in the national plan ...