	(1)	(2)	(3)
	b1	b2	b3
VARIABLES	客户销售额_十亿	进项额	本年进项税额
			
DDD	0.1059041***	-0.3980512**	-0.0361556**
	(3.208)	(-2.482)	(-2.229)
Size	0.0255251		
	(0.826)		
Lev	-0.0351002		
	(-0.475)		
ROA	0.1881338***		
	(18.337)		
FirmAge	-0.1841411		
	(-1.469)		
FIXED	0.0523254		
	(0.419)		
INV	-0.4078666**		
	(-2.521)		
Board	-0.0407755		
	(-0.418)		
Indep	-0.0020443		
	(-0.716)		
Dual	-0.0389491*		
	(-1.649)		
TOP1	0.0013154		
	(0.598)		
Big4	-0.2802787		
	(-1.047)		
size_chain		0.8466970***	0.0911871***
		(10.427)	(9.812)
age_chain		0.2601490	0.0716489***
		(1.254)	(3.181)
roa_chain		0.1315919	0.0754968
		(0.242)	(1.395)
lev_chain		-0.0716209	-0.0009872
		(-0.397)	(-0.049)
固定资产比资产		1.2763112*	0.0815017*
		(1.934)	(1.677)
存货比资产		0.9797384***	0.1557793***
		(2.623)	(3.290)
Constant	0.1785584	-9.1561233***	-1.0852147***
	(0.252)	(-7.312)	(-7.652)
			
Observations	9,389	14,631	14,212
R-squared	0.936	0.809	0.821
企业层面控制变量	YES	YES	YES
年份固定效应	YES	YES	YES
个体固定效应	YES	YES	YES
Robust t-statistics in parentheses			
*** p<0.01, ** p<0.05, * p<0.1			
