一组图了解：享受研发费用加计扣除政策的时点
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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：享受研发费用加计扣除政策的时点↓
http://file.tax100.com/o/202310/13/243_1697179822823.jpg?width=856&size=40489
http://file.tax100.com/o/202310/13/983_1697179822997.jpg?width=856&size=100944
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http://file.tax100.com/o/202310/13/250_1697179823310.jpg?width=856&size=61420
http://file.tax100.com/o/202310/13/953_1697179823527.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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