LIU, Ling; GUO, Xiang. Research on Tax Planning of R&D Expenses in Pharmaceutical Manufacturing Industry. Frontiers in Economics and Management, [S. l.], v. 7, n. 3, p. 103–110, 2026. DOI: 10.6981/FEM.202603_7(3).0009. Disponível em: https://fieam.org/index.php/ojs/article/view/211. Acesso em: 2 apr. 2026.