@article{韩淼_23,
author = {[韩淼,  杨龙见,  郭馨怡]},
title = {百年增值税:制度演进、实践反思与发展趋势},
publisher = {世界杯直播学报},
year = {2025},
journal = {世界杯直播学报},
volume = {0},
number = {9},
eid = {23},
pages = {23-43},
keywords = {增值税;发展现状;研究前沿;文献综述},
url = https://xbbjb.cufe.edu.cn/CN/abstract/article_7150.shtml
}