享受研发费用加计扣除优惠政策，要注意哪些问题？

Group 1 - The article emphasizes the importance of understanding the differences between accounting income and tax income recognition, particularly in determining the main business activities of a company [3] - It clarifies that not all research and development (R&D) activities qualify for tax deductions, specifically excluding routine upgrades and direct applications of existing technologies [3] - The article states that failed R&D activities can still benefit from tax deductions, highlighting the supportive tax policies for innovation [3] Group 2 - It is noted that only personnel directly involved in R&D activities can have their wages and related costs deducted, and companies must accurately allocate costs between R&D and operational expenses [3] - The article outlines the specific types of personnel costs that qualify for tax deductions, including salaries, social insurance, and external R&D personnel fees [3] - Companies are advised to maintain proper records of personnel activities to ensure compliance with tax deduction policies [3]