【图解】企业集团集中开发的研发费用分摊需要关注关联申报
http://file.tax100.com/o/202309/15/868_1694764526890.gif?width=750&size=4929605http://file.tax100.com/o/202309/15/459_1694764527490.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：企业集团集中开发的研发费用分摊需要关注关联申报↓
http://file.tax100.com/o/202309/15/158_1694764527571.jpg?width=856&size=49057
http://file.tax100.com/o/202309/15/827_1694764527738.jpg?width=856&size=74169
http://file.tax100.com/o/202309/15/351_1694764527869.jpg?width=856&size=69072
http://file.tax100.com/o/202309/15/104_1694764527941.jpg?width=856&size=74400
http://file.tax100.com/o/202309/15/321_1694764528125.png?width=640&size=856来源：国家税务总局http://file.tax100.com/o/202309/15/166_1694764528287.gif?width=750&size=7770680
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