“营改增”对现代服务业企业的财务效应——基于双重差分模型的检验

Publisher: 国家哲学社会科学学术期刊数据库

E-ISSN: 1003-2886|volume|10|11-17

ISSN: 1003-2886

Source: 会计研究, Vol.volume, Iss.10, 2017-01, pp. : 11-17

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Abstract