近年来加计扣除政策的实施取得了有效成果,但从整体情况来看,政策的落实空间还很大,离企业的发展和国家各方的预期还有较大的差距。研究表明,这其中包括了政策配套规定不够统一和政策衔接需要时间的问题,也有包括了政策执行部门落实不到位和企业自身管理制约不善的问题。本文从企业研发费用加计扣除政策的实施现状入手,对目前存在的问题进行了分析并提出相应的解决对策。完善的解决对策为我国科研项目更好的发展,平衡中西部地区经济差异,为中小企业的茁壮成长起到了建设性的作用。 In recent years, the implementation of the policy of extra deduction has yielded effective results. However, from an overall perspective, there is still plenty of room for policy implementation and there is still a big gap between the development of enterprises and the expectations of all countries in the country. The study shows that this includes the issue of lack of uniform policies and time requirements for policy co-ordination, as well as the poor implementation of policy enforcement departments and poor management of enterprises. This article starts with the implementation status of the deduction policy of enterprises plus R & D expenses, analyzes the existing problems and puts forward corresponding solutions. A sound solution to this problem has played a constructive role in balancing the economic differences between the central and western regions for the better development of China’s scientific research projects and for the healthy growth of SMEs.