涉税名词一起学 | 研发费用加计扣除系列（4）实行核定征收的企业能享受研发费用加计扣除吗？

Group 1 - The article discusses whether enterprises under the approved taxation method can enjoy the additional deduction for R&D expenses [1] - According to the policy, enterprises that implement the approved taxation method are not eligible for the additional deduction for R&D expenses [1] - The relevant notification specifies that the policy applies to resident enterprises with sound accounting practices that implement account-based taxation and can accurately collect R&D expenses [1]