Research on the Impact of Replacing Business Tax with VAT on Green Innovation of Enterprises: Tax Burden Effect and Division of Labor Effect

CHEN Yujun, YANG Ying, CHAI Jian, WANG Jiaoyan

Journal of Systems Science and Mathematical Sciences ›› 2025, Vol. 45 ›› Issue (1) : 93-110.

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Journal of Systems Science and Mathematical Sciences ›› 2025, Vol. 45 ›› Issue (1) : 93-110. DOI: 10.12341/jssms23762

Research on the Impact of Replacing Business Tax with VAT on Green Innovation of Enterprises: Tax Burden Effect and Division of Labor Effect

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{{article.zuoZheEn_L}}. {{article.title_en}}. Journal of Systems Science and Mathematical Sciences, 2025, 45(1): 93-110 https://doi.org/10.12341/jssms23762

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