@article{sywh2112457461115879426,
  title = {研发费用加计扣除在中小企业中的实施难点与优化路径探究},
  author = {农欣梅},
  journal = {商业文化},
  year = {2025},
  number = {21},
  pages = {116--118},
  issn = {1006-4117},
  url = {https://journal.zazhitong.com/sywh/articles/2112457461115879426},
}