机译:中国统一企业所得税改革
School;
of;
Public;
Economics;
&;
Administration,;
Shanghai;
University;
of;
Finance;
and;
Economics,;
Shanghai;
200433,;
China;
School;
of;
Economics,;
Zhongnan;
University;
of;
Economics;
and;
Law,;
Wuhan;
430073,;
China;
所得税改革; 统一企业; 外商投资企业; 企业所得税; 可计算一般均衡; 税收制度; 资本存量; 动态模型;