国家税务总局近日印发的《关于进一步做好企业研究开发费用税前加计扣除政策贯彻落实工作的通知》(税总函[2016]685号,以下简称“685号文”),要求贯彻中央经济工作会议有关精神,切实在2017年1月1日至5月31日企业所得税汇算清缴中做好研究开发费用税前加计扣除税收优惠政策(以下简称“加计扣除优惠政策”)落实工作。国家税务总局关于研发费加计扣除的政策主要 Circular of the State Administration of Taxation on Printing and Distributing the Circular on Further Implementing the Policy of Adding Deductions before Taxes for Research and Development Expenses (Tax General Office [2016] No. 685, hereinafter referred to as “No. 685 Document”) issued by the State Administration of Taxation recently, Central Economic Work Conference on the spirit of earnestly in the January 1, 2017 to May 31 in the final settlement of corporate income tax to do a good job in research and development costs tax deduction before tax deduction (hereinafter referred to as ") To implement the work. State Administration of Taxation, R & D expenses plus deduction of the main policy