现今各国为了支持创新技术的发展,纷纷出台了一系列的支持政策,其中税收政策的支持力度尤为明显。在我国新的企业所得税法也根据社会的需要进行了不断调整,对高科技企业的研发费用进行了一定的税务支持,在所得税前采取了加计扣除的方法,促进企业研发。本文通过分析国家税法对研发费用加计扣除的会计新要求,探讨企业研发费用加计扣除的税务处理和准确处理研发费用的策略。 Nowadays, in order to support the development of innovative technologies, all countries have issued a series of supportive policies, among which the support of taxation policies is especially obvious. In our country, the new Enterprise Income Tax Law has also been constantly adjusted according to the needs of society. We have made some tax support for the R & D expenses of high-tech enterprises, and adopted a method of extra deduction before income tax to promote R & D of enterprises. This paper analyzes the new accounting requirements of the state tax law on the deduction of R & D expenses, and discusses the strategy of deducting the tax treatment and accurate handling of the R & D costs of the enterprise R & D expenses.