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<Type>Journal</Type>
<Language>zh-CHS</Language>
<Title>
<PrimaryTitle>
<Info Lang="zh-CHS"><![CDATA[中国企业所得税的有效税率差异研究——基于财务报表附注数据的分解]]></Info>
</PrimaryTitle>
</Title>
<Authors>
<Author>
<FullName>
<Info Lang="zh-CHS">刘志阔</Info>
</FullName>
</Author>
<Author>
<FullName>
<Info Lang="zh-CHS">汪殊逸</Info>
</FullName>
</Author>
<Author>
<FullName>
<Info Lang="zh-CHS">翁倩茹</Info>
</FullName>
</Author>
<Author>
<FullName>
<Info Lang="zh-CHS">赵小路</Info>
</FullName>
</Author>
</Authors>
<Media>
<Info Lang="zh-CHS"><![CDATA[经济科学]]></Info>
</Media>
<Year>2024</Year>
<Volume>46</Volume>
<Issue>02</Issue>
<PageScope>141 - 158</PageScope>
<DOI><![CDATA[10.12088/PKU.jjkx.2024.02.07]]></DOI>
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