国地税合并与企业债务融资——基于税收征管独立性视角
叶永卫, 云锋, 邵传林
The Merger of National Tax Bureaus-Local Tax Bureaus and Corporate Debt Financing: Based on the Perspective of Independence of Tax Collection and Administration
Ye Yongwei, Yun Feng, Shao Chuanlin
南方经济
.
2022, (9): 18
-35
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DOI: 10.19592/j.cnki.scje.391956
