加计扣除项目，例如：研究开发费用，在会计准则下，对于费用化部分，我们要

Additional deduction items, such as research and development expenses, under the accounting standards, for the expensed part, we need to be included in the current profit and loss, and the capitalized part is included in the intangible assets. Under enterprise income tax, if the actual R&D expenses incurred by the company in the development of R&D activities, and no intangible assets are formed and are included in the current profit and loss, on the basis of the actual deductions according to the regulations, then add 75% of the actual amount before tax Deduction; if intangible assets are formed, they shall be amortized before tax at 175% of the cost of intangible assets during the above period. This is conducive to the development of science and technology, and has an encouraging role for enterprises

Add-on deductions, such as research and development costs, under accounting standards, for the expense-based part, we shall include the current profit and loss, for the capitalization part, into the intangible assets. Under the enterprise income tax, if the actual research and development expenses incurred by an enterprise in the research and development activities are not included in the profit and loss of the current period, the actual amount of the amount incurred shall be deducted before tax on the basis of the actual deduction according to the provisions, and the formation of intangible assets shall be amortized before tax in accordance with 175% of the cost of intangible assets in the above-mentioned period. This is conducive to the development of science and technology, enterprises have an incentive and promote the role of

For example, under the accounting standards, for the expense part, we should include it in the current profit and loss, and for the capitalization part, it should be included in the intangible assets. Under the enterprise income tax, if the R & D expenses actually incurred in the R & D activities of the enterprise are not included in the current profit and loss, they shall be deducted before tax according to 75% of the actual amount on the basis of actual deduction according to the regulations; if the intangible assets are formed, they shall be amortized before tax according to 175% of the cost of the intangible assets in the above period. This is conducive to the development of science and technology and encourages and promotes enterprises<br>