我国企业所得税税收努力程度及其影响因素的实证研究——基于随机前沿分析方法(SFA)

Publisher: 国家哲学社会科学学术期刊数据库

E-ISSN: 1004-4833|32|2|98-107

ISSN: 1004-4833

Source: 审计与经济研究, Vol.32, Iss.2, 2017-01, pp. : 98-107

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Abstract