税负转嫁能力对“营改增”政策效应的影响——基于现金—现金流敏感性视角的检验

Publisher: 国家哲学社会科学学术期刊数据库

E-ISSN: 1006-480x|volume|6|117-135

ISSN: 1006-480x

Source: 中国工业经济, Vol.volume, Iss.6, 2017-01, pp. : 117-135

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Abstract