中国科学院数学与系统科学研究院期刊网
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, (1): 93 -110 .  DOI: 10.12341/jssms23762