出售研发活动中形成的产品和废料时，研发费用加计扣除冲减要准确

Group 1 - The article discusses the importance of correctly handling R&D expenses for tax deductions, emphasizing that materials directly consumed in R&D activities must be deducted accordingly [3][5] - It highlights a specific case where a manufacturing company did not deduct the costs of materials that were either wasted or turned into products, raising concerns about compliance with tax regulations [3] - The article references the policy from the National Taxation Bureau regarding the scope of R&D expense deductions, indicating that companies must be aware of the requirements to avoid potential issues [5] Group 2 - The article provides an example of employee housing benefits that can be deducted from taxes, noting that there are specific limits and requirements for such deductions [9][10] - It explains that the maximum deductible amount for employee welfare expenses is capped at 14% of the total salary expenses, and companies must maintain accurate records to comply with tax regulations [11] - The article stresses the importance of setting up separate accounts for employee welfare expenses to ensure compliance and avoid penalties from tax authorities [11]