Abstract: Based on the latest findings on the R&D capitalization accounting and the reasonable estimation of the current investment of basic input (basic research & applied research) and experimental development, within the framework of SNA (2008), this paper uses BEA approach to estimate the different type R&D capital stock of 31 provinces in China from 2009 to 2016. The results show that 1) the R&D capital stock in each province shows a rapid growth trend, and the capital stock of basic input and experimental development also show upward trends; 2) there are significant differences in the capital stock of basic input and experimental development among east, central, west and northeast regions, and the characteristics of these differences are not similar; 3) the capital stock of basic input and experimental development are basically contributed by the eastern region, but the proportion of the capital stock of experimental development in the central and western regions has increased. The central and western regions have gradually changed the concept of economic development and attached importance to innovation-driven economic growth. This paper attempts to make up for the deficiency of the basic data of R&D capital stock by different type of R&D, which could appropriately supplement and improve the theory and methodology on R&D capitalization accounting.