“营改增”提高还是降低了服务业企业的技术创新意愿?——来自中国上市公司的实证
曹平, 王桂军
To Replace Business Tax with VAT' Increases or Reduces the Technological Innovation Willingness of Service Enterprises: An Empirical Study Based on Chinese Listed Companies
Cao Ping, Wang Guijun
南方经济
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2018, (6): 1
-24
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DOI: 10.19592/j.cnki.scje.351557
