在新会计准则下,国家推出了一系列研究开发费用加计扣除等优惠政策,本文从无形资产研发支出的会计处理出发,分析了研发支出的税务处理,对研发支出的税务筹划运用进行了探讨。 Under the new accounting standards, the state has introduced a series of preferential policies such as deduction of research and development costs plus deduction. Based on the accounting treatment of research and development expenditures for intangible assets, this paper analyzes the tax treatment of research and development expenditures and explores the tax planning and utilization of research and development expenditures .