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《大而美法案》如何改写小型企业成功规则
唐纳德·特朗普签署的《大而美法案》(One Big Beautiful Bill Act,OBBBA)于2025年7月正式生效,其中多项重大变革直接惠及合格小型企业(QSBs)及其投资者,其关键举措在于完善合格小型企业股票(QSBS)相关规则。
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