企业异质性与加计扣除政策研发激励:来自中国高新技术企业的实证
张凯,吴松彬
Enterprise Heterogeneity and R&D Incentives of R&D Deduction Policy: an Empirical Study of HighTech Enterprises in China
科技进步与对策 . 2018, (17): 119 -124 .  DOI: 10.6049/kjjbydc.2017110251