@article{sywh2112457472138510338,
  title = {财政税收制度改革对中小企业的影响分析},
  author = {郑丽萍},
  journal = {商业文化},
  year = {2026},
  number = {4},
  pages = {101--105},
  issn = {1006-4117},
  url = {https://journal.zazhitong.com/sywh/articles/2112457472138510338},
}