研发费用可加计扣除研发活动判定研究

Judgment Research on Research & Development Expenses Weighted Deduction

研发费用加计扣除政策是推动企业技术创新的重要税收优惠措施之一。自2015年以来,政府相关部门出台了一系列的文件推动研发费用加计扣除政策的落实。文章将对政策文件中的要求进行梳理,并结合工作实际,提出研发活动是否适用研发费用加计扣除政策的相关判定方法,为相关企业提供一定参考。

The policy of research development（R D）expenses weighted deductions is one of the important tax incentives to promote technological innovation of enterprises.Since 2015,the relevant government departments have issued a series of documents to promote the implementation of the policy of RD expense weighted deduction.This paper sorted out the requirements in policy documents and put forward relevant judgment methods combined with the practical work for whether the RD activities conformed to the policy.It provided references for relevant enterprises.