“营改增”前后增值税税收能力与税收努力的差异——基于区域与行业视角的实证分析 The Difference Between Tax Capacity and Tax Effort of Value Added Tax: Empirical Analysis Based on the Regional and Industry Perspective | |
刘金山; 罗钱 | |
2018 | |
卷号 | 31期号:2页码:5 |
关键词 | “营改增” 增值税 税收能力 税收努力 |
URL标识 | 查看原文 |
内容类型 | 期刊论文 |
URI标识 | http://www.corc.org.cn/handle/1471x/4628823 |
专题 | 暨南大学 |
作者单位 | 暨南大学经济学院,广东广州510632 |
推荐引用方式 GB/T 7714 | 刘金山,罗钱. “营改增”前后增值税税收能力与税收努力的差异——基于区域与行业视角的实证分析 The Difference Between Tax Capacity and Tax Effort of Value Added Tax: Empirical Analysis Based on the Regional and Industry Perspective[J],2018,31(2):5. |
APA | 刘金山,&罗钱.(2018).“营改增”前后增值税税收能力与税收努力的差异——基于区域与行业视角的实证分析 The Difference Between Tax Capacity and Tax Effort of Value Added Tax: Empirical Analysis Based on the Regional and Industry Perspective.,31(2),5. |
MLA | 刘金山,et al."“营改增”前后增值税税收能力与税收努力的差异——基于区域与行业视角的实证分析 The Difference Between Tax Capacity and Tax Effort of Value Added Tax: Empirical Analysis Based on the Regional and Industry Perspective".31.2(2018):5. |
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