@article{sywh2112457459102613505, title = {涉企法务中的程序创新保障税收实现与债务执行探究}, author = {陈丽霞}, journal = {商业文化}, year = {2025}, number = {19}, pages = {64--65}, issn = {1006-4117}, url = {https://journal.zazhitong.com/sywh/articles/2112457459102613505}, }