研发费用加计扣除政策改革促进了民营企业创新吗——基于2018年政策调整的实证研究
李源, 王阳, 罗浩泉, 陈斐然
Does the Reform of R&D Expenses Additional Deduction Policy Promote the Private Enterprises Innovation: Empirical Analysis Based on the 2018 Policy Adjustment
Li Yuan, Wang Yang, Luo Haoquan, Chen Feiran
南方经济
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2022, (7): 87
-102
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DOI: 10.19592/j.cnki.scje.400343
