“研发费用加计扣除”政策在当前引起了广泛的社会关注,但是,真正能对此理解透彻的人却为数不多。那么,政府制定这项政策的出发点是什么?如果该政策完全得以落实,企业到底能从中获得多少利益?税收的减免是否会对国家财政收入造成很大的影响?我们对此到底又该抱何种态度? The R & D Expenditure plus Deduction policy has caused widespread social concern at present, but few people really understand it well. So, what is the starting point for the government to formulate this policy? If the policy is fully implemented, how much benefit can the enterprise obtain from it? Will the tax relief have a great impact on the national revenue? And what should we do about this? Attitude?