“营改增”、企业议价能力与企业实际流转税税负——基于中国上市公司的实证研究

Publisher: 国家哲学社会科学学术期刊数据库

E-ISSN: 1002-8102|volume|11|14-26

ISSN: 1002-8102

Source: 财贸经济, Vol.volume, Iss.11, 2015-01, pp. : 14-26

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Abstract