Research on the Effect of VAT Rate Reduction on Enterprise Performance and Investment Behavior: Enterprise Heterogeneity in the Process of Micro Transmission of VATRate Reduction

doi:10.19592/j.cnki.scje.381575

Liu Chaoyang, Liu Chenxu

South China Journal of Economics ›› 2021, Vol. 40 ›› Issue (7) : 55-71.

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South China Journal of Economics ›› 2021, Vol. 40 ›› Issue (7) : 55-71. DOI: 10.19592/j.cnki.scje.381575

Research on the Effect of VAT Rate Reduction on Enterprise Performance and Investment Behavior: Enterprise Heterogeneity in the Process of Micro Transmission of VATRate Reduction

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{{article.zuoZheEn_L}}. {{article.title_en}}[J]. {{journal.qiKanMingCheng_EN}}, 2021, 40(7): 55-71 https://doi.org/10.19592/j.cnki.scje.381575

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