涉税名词一起学 | 研发费用加计扣除系列（3）哪些行业不能享受研发费用加计扣除

Core Viewpoint - The article discusses the industries that are not eligible for the R&D expense super deduction policy, highlighting that certain sectors, including the catering industry, are excluded from benefiting from this tax incentive [1][2]. Group 1: Ineligible Industries - The catering industry is listed as one of the sectors that cannot enjoy the R&D expense super deduction due to its classification in the negative list [2]. - Other industries that are also excluded include tobacco manufacturing, wholesale and retail, leasing and business services, accommodation and catering, real estate, and entertainment [2]. Group 2: Policy Implications - Even if a company in the excluded industries conducts R&D activities, it cannot benefit from the super deduction because of its industry classification [2].