	(1)	(2)	(3)
	jsjf1	jsjf2	jsjf3
VARIABLES	修正VAS	进项额	本年进项税额
			
DDD	0.0345302**	-0.3010548**	-0.0344704**
	(2.071)	(-1.975)	(-2.111)
支付税费_亿元	-0.0107562***	0.5339140***	0.0089464
	(-3.660)	(6.586)	(1.120)
size_chain	-0.0142060***	0.8048066***	0.0904840***
	(-3.060)	(10.084)	(9.741)
age_chain	-0.0218891	0.4191212**	0.0743312***
	(-1.474)	(2.061)	(3.271)
roa_chain	0.0243672	0.1862672	0.0759582
	(0.755)	(0.345)	(1.406)
lev_chain	-0.0761853***	-0.0049088	0.0000244
	(-3.811)	(-0.028)	(0.001)
固定资产比资产	-0.0525634	1.3584542**	0.0831305*
	(-1.246)	(2.129)	(1.706)
存货比资产	-0.1069609***	0.9404644**	0.1550186***
	(-3.455)	(2.577)	(3.287)
Constant	0.9343491***	-9.2044568***	-1.0860452***
	(13.600)	(-7.457)	(-7.656)
			
Observations	7,901	14,631	14,212
R-squared	0.542	0.813	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			
