一组图带你了解：研发费用的费用化或资本化处理方面的规定
http://file.tax100.com/o/202309/15/999_1694763016608.gif?width=640&size=54665http://file.tax100.com/o/202309/15/187_1694763016750.jpg?width=1080&size=37638
http://file.tax100.com/o/202309/15/316_1694763016894.png?width=187&size=21069
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：研发费用的费用化或资本化处理方面的规定↓
http://file.tax100.com/o/202309/15/541_1694763016953.jpg?width=856&size=42667
http://file.tax100.com/o/202309/15/663_1694763017082.jpg?width=856&size=65143
http://file.tax100.com/o/202309/15/152_1694763017269.jpg?width=856&size=130668
http://file.tax100.com/o/202309/15/640_1694763017378.jpg?width=856&size=132532
http://file.tax100.com/o/202309/15/419_1694763017596.jpg?width=856&size=113184
http://file.tax100.com/o/202309/15/403_1694763017780.jpg?width=856&size=51738
http://file.tax100.com/o/202309/15/389_1694763017988.png?width=640&size=566
来源：国家税务总局
编发：纳税服务和税收宣传中心
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