TY - Journal of Guizhou University of Finance and Economics A1 - WANG Wen-jian T1 - VAT Sharing, Fiscal Efforts and Local Tax Revenue—Hypothesis and test based on experience Y1 - 2022-09-15 JF - Journal of Guizhou University of Finance and Economics JO - Journal of Guizhou University of Finance and Economics SP - 23 EP - 31 VL - 40 IS - 05 UR - https://gcxb.gufe.edu.cn N1 - ER -