划重点：关于研发费加计扣除，这几个知识点请收好！
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政策依据
1.《财政部 税务总局关于进一步完善研发费用税前加计扣除政策的公告》(2021年第13号)
2.《财政部 国家税务总局 科技部关于完善研究开发费用税前加计扣除政策的通知》(财税〔2015〕119号)
3.《国家税务总局关于研发费用税前加计扣除归集范围有关问题的公告》(国家税务总局公告2017年第40号)
4.《财政部 税务总局关于延长部分税收优惠政策执行期限的公告》(2021年第6号)
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?小规模纳税人增值税免税月销售额提高至15万，相关附加费减免政策是否随之调整？
?企业所得税这些项目可以税前扣除，扣除标准看这里→
? 好消息！部分减负稳岗扩就业政策将延长至年底
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来源：新疆税务
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