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
Science Research Management . 2026, (6): 55 -65 .  DOI: 10.19571/j.cnki.1000-2995.2026.06.006

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