我单位为提高企业经济效益，加速企业科学技术进步，不断研究开发新产品、新技术、新工艺，造成开发费用逐年增长，在计算企业所得税时应如何扣除？ 答：根据国家税务总局国税发（１９９６）１５２号《关于促进企业技术进步有关税收问题的补充通知》规定： 一、企业研究开发新 My unit in order to improve the economic efficiency of enterprises and accelerate the progress of science and technology enterprises, and constantly research and development of new products, new technologies, new processes, resulting in the cost of development increases year by year, how to deduct the calculation of corporate income tax? A: According to the State Administration of Taxation Guo Shui Fa (1996) No. 152, “on the promotion of technological progress related to the issue of tax revenue supplement,” provides: First, corporate research and development of new