“营改增”改革对服务业企业发展的影响——基于增值税抵扣链条视角的实证研究
Publisher: 国家哲学社会科学学术期刊数据库
E-ISSN: 1672-9544|volume|9|22-31
ISSN: 1672-9544
Source: 地方财政研究, Vol.volume, Iss.9, 2016-01, pp. : 22-31
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Abstract