The labor cost accounts for 20%, 15% and 13% of the deducted equipment purchase cost respectively.

The proportion of labor expenses approved by the Ministry of Education can be increased to no more than 20% of equipment purchase expenses minus direct expenses, 15% and 13%. In order to increase the incentive for researchers, the project undertaker can scientifically and reasonably arrange performance expenditure within the approved indirect cost ratio, and link it with the actual contribution of researchers in the project work.