In the age of information economy, the deduction policy of enterprises’ R&D expenditure plays an important role in encouraging technology company to innovate and promoting the technology. However, with the deepening of policy implementation, the main subjects, science and technology department, tax department, and technology company, are having some problems, which has a negative impact on the implementation of the deduction policy.This paper reorganizes the main policy of enterprises’ R&D expenditure deduction and analyses the reality that “three party” are facing, then gives some advice to the regulation of R&D expenditure deduction policy. However, with the deepening of policy implementation, the main subjects, science and technology department, tax department , and technology company, are having some problems, which has a negative impact on the implementation of the deduction policy. This paper reorganizes the main policy of enterprises’ R & D expenditure deduction and analyzes the reality that “three party ” are facing, then give some advice to the regulation of R & D expenditure deduction policy.