企业研发费用加计扣除政策是国家鼓励科技创新的重要手段。我国的加计扣除税收优惠政策最早制定于1996年。2008年新企业所得税法实施,国家制定了相应的管理办法。此后,国家于2013年、2015年对此项政策进行了进一步优化,总体而言是扩大范围、简化程序,鼓励企业加大研发。本文拟就影响企业享受此项政策落实的因素进行分析,并提出相应的对策。 Corporate R & D spending plus deduction policy is the country to encourage scientific and technological innovation an important means. China’s preferential tax deduction plus policy was first formulated in 1996. In 2008, the new Enterprise Income Tax Law was implemented and the state formulated the corresponding management measures. Since then, the state has further optimized this policy in 2013 and 2015. Overall, the policy is to broaden the scope, simplify procedures and encourage enterprises to increase R & D. This article intends to analyze the factors that affect the implementation of this policy, and put forward corresponding countermeasures.