【问答】税费政策热点问答（第八期）
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自2023年1月1日起，企业开展研发活动中实际发生的研发费用，未形成无形资产计入当期损益的，在按规定据实扣除的基础上，再按照实际发生额的在税前加计扣除；形成无形资产的，按照无形资产成本的在税前摊销。
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企业在7月份预缴申报第2季度（按季预缴）企业所得税时，不能享受研发费用加计扣除政策，只能在10月份预缴申报第3季度（按季预缴）或汇算清缴企业所得税时申报享受。
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企业预缴申报第2季度或第3季度企业所得税时，选择享受研发费用加计扣除优惠政策，企业应根据享受加计扣除优惠的研发费用情况（上半年或前三季度）填写《研发费用加计扣除优惠明细表》（A107012），并将《研发费用加计扣除优惠明细表》（A107012）与规定的其他资料一并留存备查。
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失败的研发活动所发生的研发费用可享受税前加计扣除政策。
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企业在一个纳税年度内同时开展多项研发活动的，应按照每一研发项目分别计算“其他相关费用”限额。
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不适用研发费用税前加计扣除政策的行业有
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企业取得作为不征税收入处理的财政性资金用于研发活动所形成的费用或无形资产，可以按照规定享受研发费用加计扣除政策。
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微信号｜衡水税务
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往期回顾
【问答】税费政策热点问答（第七期）
【问答】税费政策热点问答（第六期）
【问答】税费政策热点问答（第五期）
【问答】税费政策热点问答（第四期）
【问答】税费政策热点问答（第三期）
【问答】税费政策热点问答（第二期）
【问答】税费政策热点问答（第一期）
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