国家推行了相关的加计扣除纳税政策,主要就是为了鼓励相关的产业链条能够积极的研发开创新的产品,以此促进行业的进步。铁路施工企业实际参与的工作内容比较繁琐,具体的工作任务也比较艰巨,在生产和开发的过程中能够积极的研发和创新才能够更加有利于工作质量的提升。关注铁路施工企业研发费用加计扣除纳税筹划工作,就是发展的重要途径,因此,本文针对于此展开相关研究。 The state has implemented the related extra tax deduction policy mainly in order to encourage the related industrial chain to actively develop and create new products in order to promote the progress of the industry. The actual work involved in railway construction enterprises is complicated and the specific tasks are also arduous. In the course of production and development, active R & D and innovation can be more conducive to the improvement of work quality. Paying attention to the R & D expenses of railway construction enterprises plus deducting tax payment planning work is an important way of development. Therefore, this paper will carry out related research.