{
  "title": "财政部 税务总局关于进一步完善研发费用税前加计扣除政策的公告",
  "category": "国家级/财税文件",
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  "size_bytes": 1846,
  "doc_no": "财政部",
  "effective_date": "2023-03-26",
  "status": "",
  "level": "财税文件",
  "source_url": "http://fgk.chinatax.gov.cn/zcfgk/c102416/c5201978/content.html",
  "updated": "2026-08-29T18:52:28"
}