研究开发费用所得税前加计扣除无疑是企业可以享受的重要税收优惠政策,也是企业会计核算的难点。本文分析了研究开发费用所得税前加计扣除的政策要点,指出了企业申报风险及其应对措施。 Research and development costs before income tax deduction is undoubtedly an important tax incentives enterprises can enjoy, but also the difficulty of accounting. This paper analyzes the main points of policy deduction before income tax of research and development expenses, and points out the risk of enterprises reporting and its countermeasures.