“减税降费”对制造业间接税有效税率的影响研究——基于投入产出税收价格模型的分析
杨志安, 付正淦, 邱国庆
The Impact of “Tax Reduction and Fee Reduction” on the Effective Tax Rate of Indirect Tax in Manufacturing Industry: An Analysis Based on Tax Price Input-output Model
YANG Zhian, FU Zhenggan, QIU Guoqing
财经论丛 . 2022, (11): 32 -40 .