涉税名词一起学 | 研发费用加计扣除系列（2）哪些活动不适用税前加计扣除政策？

Group 1 - The article discusses the R&D expense super deduction policy, which allows companies to deduct a certain percentage of their R&D expenses from taxable income to encourage innovation and enhance technological competitiveness [2] - R&D expenses include costs related to research and development activities, such as labor, materials, and equipment depreciation [2] - The super deduction allows companies to increase the amount of R&D expenses that can be deducted, effectively reducing their taxable income and tax liability [2] Group 2 - Certain activities are not eligible for the R&D expense super deduction, including routine upgrades of products or services, direct application of existing research results, and market research [1] - Examples of ineligible activities include providing technical support for commercialized products, simple modifications to existing products or processes, and social sciences or humanities research [1] - The article emphasizes that market research expenses do not qualify for the R&D expense super deduction policy [1]