@article{LI Guanglong:78,
author = {[LI Guanglong,  TAN Qian]},
title = {Influence of VAT Credit Refunds on Enterprises’ Asset Structure},
publisher = {Journal of Beijing University of Posts and Telecommunications(Social Sciences Edition)},
year = {2023},
journal = {Journal of Beijing University of Posts and Telecommunications(Social Sciences Edition)},
volume = {25},
number = {2},
eid = {78},
pages = {78-89},
keywords = {VAT credit refunds; asset structure; DID model; VAT},
doi = https://journalsk.bupt.edu.cn/EN/10.19722/j.cnki.1008-7729.2022.0152
}