研发费用加计扣除政策是什么、扣多少、谁能享？

Group 1 - The article discusses the R&D expense deduction policy for enterprises, highlighting that companies can deduct 120% of actual R&D expenses incurred from January 1, 2023, to December 31, 2027, if these expenses do not form intangible assets [4] - For R&D expenses that form intangible assets, companies can amortize 220% of the intangible asset cost during the same period [4] - The policy applies to resident enterprises with sound accounting practices that can accurately allocate R&D expenses, while certain industries, such as tobacco manufacturing and real estate, are excluded from this deduction [4][4] Group 2 - The article clarifies that companies can claim 80% of the actual expenses incurred for R&D activities conducted by external domestic institutions or individuals [4] - For R&D activities conducted abroad (excluding individuals), companies can also claim 80% of the actual expenses, provided that the total does not exceed two-thirds of the eligible domestic R&D expenses [4] - Collaborative R&D projects allow each party to calculate their respective R&D expenses for deduction purposes [4]