增值税改革能带动服务业升级吗?来自新质生产力实现路径的检验
胡晓东, 杨艺斐, 黎宇霞
Can the Value-added Tax Reform Promote the Upgrading of Service Industry? Test from the Realization Path of New Quality Productivity
HU Xiaodong, YANG Yifei, LI Yuxia
财经论丛 . 2025, (4): 41 -51 .