企业处于亏损，研�费用加计扣除�额要不要先确认为递延所得税资产？后期弥补亏损时再做相应的冲减？知乎 Sketch Coloring Page

企业处于亏损，研�费用加计扣除�额要不要先确认为递延所得税资产？后期弥补亏损时再做相应的冲减？知乎 Template

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