3028 
2401增值税留抵退税政策是当前经济环境下，政府为减轻企业资金压力、带动扩大有效投资、着力稳定宏观经济大盘而做出的重要举措，因而科学评估留抵退税政策的经济效应对进一步优化税收优惠政策具有重要意义。文章基于2013—2021年中国
增值税留抵退税的就业创造效应
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参考文献
摘要
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刘贯春, 吴佳其, 叶永卫, 等. 增值税留抵退税的就业创造效应[J]. 财经研究, 2023, 49(11): 19-33.
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