产品研发能力和技术创新实力是衡量现代企业核心竞争力的重要指标,并直接关系到企业未来的可持续发展。我国税务总局于2008年发布了《企业研究开发费用税前扣除管理办法(试行)》,这一政策的实施不仅提高了我国企业研发投资的意识,也促使企业更好地利用税收优惠政策以增强自身的自主创新能力。本文将就研发费用加计扣除的相关政策和账务处理进行具体分析,并进而探讨科学落实该政策的相关对策。 Product research and development capabilities and technological innovation strength is an important measure of the core competitiveness of modern enterprises, and is directly related to the sustainable development of enterprises in the future. In 2008, China’s State Administration of Taxation issued Measures on Pre-tax Deduction of Enterprise R & D Expenses (Trial Implementation). The implementation of this policy not only enhanced the awareness of R & D investment in China but also encouraged enterprises to make better use of tax incentives to enhance Self-innovation capability. This article will conduct a detailed analysis on the relevant policies and accounting treatments for the deduction of research and development costs, and then explore the relevant countermeasures for the scientific implementation of the policy.