世界经济
时间就是金钱:退税无纸化改革、行政负担与企业出口
梁平汉, 邹伟, 胡超
Paperless Reform of Tax Rebates, Administrative Burden and Firm Exports
Liang Pinghan, Zou Wei, Hu Chao
世界经济 . 2020, (10): 52 -73 .