TY - Journal of Beijing University of Posts and Telecommunications(Social Sciences Edition) A1 - LI Guanglong, TAN Qian T1 - Influence of VAT Credit Refunds on Enterprises’ Asset Structure Y1 - 2023-05-09 00:00:00.0 JF - Journal of Beijing University of Posts and Telecommunications(Social Sciences Edition) JO - Journal of Beijing University of Posts and Telecommunications(Social Sciences Edition) SP - 78 EP - 89 VL - 25 IS - 2 UR - {https://journalsk.bupt.edu.cn/EN/10.19722/j.cnki.1008-7729.2022.0152} N1 - 10.19722/j.cnki.1008-7729.2022.0152 ER -