目前,随着企业研发费用加计扣除税收优惠政策的深入落实,政策对企业自主创新促进作用不断显现。为进一步提高企业研发管理人员、财务人员、研发人员对政策的知晓度,规范企业研发项目管理和研发费用的核算,上海市国家税务局、上海市地 At present, with the deepening implementation of preferential tax policies, excluding corporate taxpayers, R & D spending continues to emerge from the promotion of independent innovation of enterprises. In order to further improve the awareness of R & D managers, financial officers and R & D personnel about policies, and standardize R & D project management and R & D costs, the State Administration of Taxation in Shanghai, Shanghai Municipality