中国科学院数学与系统科学研究院期刊网
VAT rate and the optimization of enterprise asset allocation from the perspective of VAT input tax credit
LI Jiaming, LI Yibo, LIU Yulin
Systems Engineering - Theory & Practice . 2024, (3): 1034 -1052 .  DOI: 10.12011/SETP2022-2953