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会计与财务领域中有关税收实证研究述评

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摘要 本文对会计与财务领域的税收实证文章进行了回顾,建立了相关领域税收实证的研究框架,从企业决策、资产价格、会税差异以及税收中的政府角色等角度对相关国内外税收实证文献进行分析,并对增值税未来实证研究方向进行探讨。
作者 宋航
出处 《当代会计》 2016年第12期8-9,共2页 Contemporary Accounting
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