	(1)	(2)	(3)
	xgmnsr1	xgmnsr2	xgmnsr3
VARIABLES	修正VAS	进项额	本年进项税额
			
DDD	0.0369406**	-0.3906053**	-0.0367680**
	(2.190)	(-2.485)	(-2.257)
size_chain	-0.0134999***	0.8434457***	0.0922151***
	(-2.842)	(10.228)	(9.822)
age_chain	-0.0165293	0.2792510	0.0723188***
	(-1.098)	(1.329)	(3.159)
roa_chain	0.0285144	0.1055927	0.0763103
	(0.878)	(0.188)	(1.393)
lev_chain	-0.0788205***	-0.0649844	-0.0024844
	(-3.923)	(-0.359)	(-0.124)
固定资产比资产	-0.0216803	1.1604531*	0.0800308
	(-0.505)	(1.669)	(1.576)
存货比资产	-0.1104324***	0.9526829**	0.1557728***
	(-3.541)	(2.531)	(3.260)
Constant	0.9103755***	-9.1087111***	-1.0939848***
	(13.001)	(-7.174)	(-7.630)
			
Observations	7,736	14,377	14,047
R-squared	0.541	0.810	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			
