The Impact of the Policy of Pre-tax Deduction for R&D
Expenses on the Level of Cooperative Innovation Activities
of Enterprises: Theoretical Analysis and Empirical Test

AN Huizhi

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Journal of China Economics ›› 2025, Vol. 1 ›› Issue (13) : 164-188.

The Impact of the Policy of Pre-tax Deduction for R&D
Expenses on the Level of Cooperative Innovation Activities
of Enterprises: Theoretical Analysis and Empirical Test

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