id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-6223	He, Xiaojie	VAT Retention and Tax Rebate and Enterprise Innovation	2023	6	.pdf	application/pdf	4557	193	38	This paper takes the release of the Ministry of Finance and the State Administration of Taxation 2018) No.70 of the Ministry of Taxation in 2018 as the research background to study the impact of the VAT rebate policy on enterprise innovation. The basic hypothesis The impact of VAT rebate policy on enterprise innovation mainly includes the following aspects:	cache/fbem-6223.pdf	txt/fbem-6223.txt