对于纳税人取得的财政性资金,且拨付文件明确将该笔资金用于研究开发项目的,企业是否有权自行选择将该笔收入作为征税收入或不征税收入?假设选择作为征税收入处理并缴纳了企业所得税,那么,作为征税收入的财政性资金用于研发支出能否在企业所得税前加计扣除?笔者结合相关政策法规,对财政性资金用于研发支出如何扣除问题谈一点个人的看法。一、不征税收入用于支出所形成的费用,不得在 For the taxpayers to obtain the financial funds, and the allocation documents clearly the funds for research and development projects, whether the enterprise has the right to choose to use the income as taxable income or non-taxable income? Hypothetical choice as a tax revenue Processing and paying corporate income tax, then, as a tax revenue for the fiscal funds for research and development expenditures can be deducted before the corporate income tax? I combined with relevant policies and regulations, the fiscal funds for research and development spending deduction Personal opinion First, the non-tax revenue for the expenses incurred by the expenses shall not be