降低实体税负能否遏制制造业企业“脱实向虚”

徐超等

Whether the Reduction of the Real Tax Burden Can Curb the Manufacturing“Shifting from Real to Virtual”

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统计研究 . 2019, (6): 42 -53 . DOI: 10.19343/j.cnki.11-1302/c.2019.06.004