研发费用加计扣除政策影响中小企业创新力的微观机制研究
张明志, 周祥玉, 张璐, 赵秋运
A study on the micro-level mechanisms of the impact of pretax additional deduction policy for R&D expenditure on SMEs’ innovative capacity
Zhang Mingzhi, Zhou Xiangyu, Zhang Lu, Zhao Qiuyun
科研管理
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2026, (6): 55
-65
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DOI: 10.19571/j.cnki.1000-2995.2026.06.006
