【收藏】冲减研发费用的特殊情况有哪些？收好这组图
http://file.tax100.com/o/202309/01/539_1693556119059.gif?width=750&size=4929605http://file.tax100.com/o/202309/01/423_1693556119655.png?width=750&size=188496
近年来，研发费用加计扣除政策持续优化完善，呈现出年年加力、步步扩围、层层递进的特点，对支持企业投入研发、鼓励科技创新起到重要作用。为帮助纳税人全方位学习了解相关政策规定，我们制作了“研发费用加计扣除政策系列图解”。今天带你了解：冲减研发费用的特殊情况↓
http://file.tax100.com/o/202309/01/631_1693556119881.jpg?width=856&size=40380
http://file.tax100.com/o/202309/01/421_1693556120029.jpg?width=856&size=116979
http://file.tax100.com/o/202309/01/487_1693556120203.jpg?width=856&size=127093
http://file.tax100.com/o/202309/01/903_1693556120387.jpg?width=856&size=190910
http://file.tax100.com/o/202309/01/791_1693556120754.png?width=640&size=856来源：国家税务总局http://file.tax100.com/o/202309/01/616_1693556120904.gif?width=750&size=7770680
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