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The Effect of ‘to Replace Business Tax with VAT’ on the Indigenous Innovation of Manufacturing Enterprises: With Some Implications for Technical Introduction of Manufacturing Enterprises
Wang Guijun, Cao Ping
First published at: Mar 01, 2018
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doi:10.16538/j.cnki.jfe.2018.03.001
Journal of Finance and Economics, Vol. 44, Issue 03, pp. 4 - 19
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