在当前越来越激烈的竞争市场上,中小企业要发展,依靠的不仅仅是廉价的劳动力,或者加大生产规模,更重要的则是企业在技术、创新以及产品上的研发。而研发费用的加计扣除优惠政策,其实质就是鼓励中小企业的研发行为,减少中小企业的成本投资负担。本文通过论述研发费用加计扣除在中小企业中的重要性以及该政策在实施中存在的问题,提出了相应的解决对策,为中小企业的正常成长以及快速发展提供一定的理论依据和实践指导经验。 In today’s increasingly competitive market, small and medium-sized enterprises need to develop, rely not only on cheap labor, or increase the scale of production, more importantly, enterprises in technology, innovation and product development. R & D costs plus deduction of preferential policies, in essence, is to encourage SMEs R & D behavior and reduce the cost of SMEs investment burden. By discussing the importance of R & D expenses deduction in SMEs and the problems in the implementation of the policy, this paper puts forward corresponding solutions to provide some theoretical basis and practical guidance for the normal growth and rapid development of SMEs .