去年,财政部、国家税务总局、科技部印发了《关于完善研究开发费用税前加计扣除政策的通知》(财税〔2015〕119号,以下简称“119号文”),自2016年1月1日起执行。对新的研究开发费优惠政策,征纳双方还存在一些认识上的误区。笔者针对16个方面的误区给出正解。误区1:所有企业均可以享受正解:根据119号文规定,本通知适用于会计核 Last year, the Ministry of Finance, the State Administration of Taxation and the Ministry of Science and Technology issued the “Notice on Improving the Total Deductible Policy of Research and Development Expenses (Cai Shui [2015] No. 119, hereinafter referred to as” No. 119 ") since 2016 January 1 from the implementation. For the new research and development fee preferential policies, there are still some misunderstandings on both sides. The author gives positive solutions to 16 misunderstandings. Myth # 1: All businesses can enjoy a positive solution: According to Circular 119, this notification applies to accounting