研发费用税前加计扣除政策存在问题及对策
Publisher： 国家哲学社会科学学术期刊数据库
E-ISSN： 2095-1280|21|2|27-32
ISSN： 2095-1280
Source： 税收经济研究, Vol.21, Iss.2, 2016-01, pp. : 27-32
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Abstract