研发激励型产业政策具有两面性吗——来自研发费用加计扣除政策的经验证据
粟立钟,张润达,王靖宇
Is there two Sides to R&D Incentive Industrial Policy:Empirical Evidence from the Deduction Policy for R&D Expenses
Su Lizhong,Zhang Runda,Wang Jingyu
科技进步与对策
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2022, (3): 118
-128
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DOI: 10.6049/kjjbydc.2021070075