财税误区之只有高新技术企业才可以享受研究开发费的加计扣除

来源：www.71-fuwu.com 发布时间：2016-6-13 9:50:09

企业所得税法及实施条例、国税发〔2008〕116号文件等文件，没有对享受研究开发费的加计扣除的企业的范围做限制，所以不是只有高新技术企业才可以享受研究开发费的加计扣除。

Enterprise income tax law and implementation regulations, tax [2008] 116 documents and other files, no to enjoy the scope of enterprise research and development expenses deduction limit, so it is not only high technology enterprise can enjoy spending on research and development and deduction.