本文综述了新企业所得税法下,除非居民企业以外,企业都应该努力创造条件,使本企业尽可能充分利用研究开发费用加计扣除的税收优惠政策,以降低税务成本,减少不必要的税务负担,提高企业的竞争力。 This article reviews the new corporate income tax law, except for resident enterprises, enterprises should strive to create the conditions for the enterprise to make full use of R & D expenses plus tax deductions as much as possible to reduce tax costs and reduce unnecessary tax burden , Improve the competitiveness of enterprises.