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随着工业社会的快速发展,冶金行业进步的势头也正盛,冶金企业如何利用研发费加计扣除税收优惠政策,关乎其自身的成本问题,值得注意。本文从阐述研发费加计扣除税收优惠政策概念入手,进一步介绍了企业研发费用的内容和范围,最后探讨了冶金企业正确利用研发费用加计扣除税收优惠政策的措施。
With the rapid development of industrial society, the progress of the metallurgical industry is also gaining momentum. It is worth noting how metallurgical enterprises make use of the R & D fee plus deductions for tax incentives in relation to their own costs. This article starts from the deduction of the concept of preferential tax policy for R & D expenses, further introduces the content and scope of enterprise R & D expenses, and finally discusses the measures that the metallurgical enterprises use the R & D expenses plus tax deduction policies.