Finance & Economics of Xinjiang
Value Added Tax Retention and Refund, Financing Constraints, and Enterprise Labor Income Share—An Empirical Study Based on A-Share Listed Companies in China
WANG Qing, OUYANG Xi
Finance & Economics of Xinjiang . 2025, (1): 58 -69 .  DOI: 10.16716/j.cnki.65-1030/f.2025.01.006