固定资产加速折旧和研发费用加计扣除是近年来最重要的税收优惠政策,对促进企业技术改造、落实创新驱动发展战略,推动“双创”具有重要意义。加速折旧和加计扣除可以叠加享受,即企业的固定资产符合研发条件的,其加速折旧额可以加计扣除,优惠力度相当大,但须区分不同情况,避免税务风险。一、加计扣除的加速折旧额计算《国家税务总局关于固定资产加速折旧税收政策有关问题的公告》(国家税务总局公告2014年第64号,以下简称“64号公告”)第二条第三款规定:“企业专门用于研发活动的仪器、设备已享受上述优惠政策的, Accelerated depreciation of fixed assets and R & D spending plus deduction is the most important tax incentives in recent years, to promote technological transformation of enterprises, the implementation of innovation-driven development strategy to promote ”double create “ is of great significance. Accelerated depreciation and extra deduction can be added to enjoy that the fixed assets of enterprises meet the conditions of research and development, the accelerated depreciation amount can be deducted, the preferential treatment is quite large, but to distinguish between different situations and avoid tax risks. First, the total deduction of accelerated depreciation calculated ”State Administration of Taxation on Fixed Assets Depreciation and Taxation Policy Issues Related Announcement“ (State Administration of Taxation Announcement 2014 No. 64, hereinafter referred to as ”No. 64 Notice“) Article 2 The third paragraph: ”Enterprises specialized in research and development activities of equipment, equipment have enjoyed the above preferential policies,