跨境电商与企业税收遵从——来自跨境电子商务综合试验区的经验证据
卢盛峰, 苗润杰
Cross-Border E-Commerce and Corporate Tax Compliance Empirical Evidence from the Comprehensive Pilot Zones for Cross-Border E-Commerce
LU Sheng-feng, MIAO Run-jie
北京社会科学
.
2026, (8): 53
-67,106
.
DOI: 10.13262/j.bjsshkxy.bjshkx.20260805
