@article{张嘉怡_3, author = {[张嘉怡]}, title = {有效创新激励还是有害税收竞争?——BEPS背景下“专利盒”政策的困境}, publisher = {中央财经大学学报}, year = {2015}, journal = {中央财经大学学报}, volume = {0}, number = {05}, eid = {3}, pages = {3-11}, keywords = {专利盒;BEPS;有害税收竞争;创新激励}, url = https://xbbjb.cufe.edu.cn/CN/abstract/article_5750.shtml }