“营改增”对行业理论税负的影响与抵扣因素研究 ——基于浙江省投入产出数据的分析

A Study of the Influence of “Replace the Business Tax with a Value-added Tax” on Theoretical Tax Burden and Deduction Factors——An Analysis based on the Input-output Data in Zhejiang Province

王茜萌1，周伟峰2

商业研究 . 2017, (5): 75 -83 .