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Will End-of-Period Tax Credit for VAT Inhibit the Financialization of Entity Enterprises?
Huang Xianhuan, Yang Yujie
First published at: Jun 01, 2022
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doi:10.16538/j.cnki.jsufe.2022.03.003
Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 03, pp. 31 - 44
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