税收优惠政策是各国常用的减轻税收负担的措施,它具有引导资源合理配置,促进经济结构的调整,给企业提供宽松发展空间等作用。研发费用加计扣除政策就是其中之一,旨在推动我国相关领域的改造和创新,促进产业升级,提高企业市场竞争能力,正确把握研发费用加计扣除政策对企业的长足发展具有深远意义。本文从研发费用加计扣除的政策背景入手,系统分析了研发费用加计扣除政策对企业的推动作用。 Preferential taxation policies are commonly used by countries to reduce the burden of taxation, it has to guide the rational allocation of resources to promote the adjustment of economic structure, to provide enterprises with ample room for development. The addition of a deduction policy for R&D costs is one of them. It aims to promote the transformation and innovation of related fields in China, promote industrial upgrading, improve the market competitiveness of enterprises, and correctly grasp the deduction policy of R&D costs, which has far-reaching significance for the rapid development of enterprises. This article starts from the policy background of deducting R&D expenses, and systematically analyzes the impetus for R&D expenses plus deduction policy for enterprises.