@article{史明霞_21,
author = {[史明霞]},
title = {后“营改增”时代增值税税率简并方案的选择},
publisher = {世界杯直播学报},
year = {2017},
journal = {世界杯直播学报},
volume = {0},
number = {4},
eid = {21},
pages = {21-29},
keywords = {<p>后&ldquo;营改增&rdquo;;税率简并;行业税负;产业结构</p>},
url = https://xbbjb.cufe.edu.cn/CN/abstract/article_6063.shtml
}