	(1)	(2)	(3)
	sdsjb1	sdsjb2	sdsjb3
VARIABLES	修正VAS	进项额	本年进项税额
			
DDD	0.0373692**	-0.3980530**	-0.0361544**
	(2.228)	(-2.482)	(-2.229)
所得税减半征收政策Dummy	-0.0000228	0.0002765	-0.0001918***
	(-0.615)	(0.691)	(-3.674)
size_chain	-0.0147400***	0.8467003***	0.0911838***
	(-3.164)	(10.426)	(9.811)
age_chain	-0.0192083	0.2601499	0.0716504***
	(-1.299)	(1.254)	(3.181)
roa_chain	0.0240422	0.1314796	0.0755983
	(0.744)	(0.241)	(1.396)
lev_chain	-0.0748550***	-0.0716050	-0.0010020
	(-3.738)	(-0.397)	(-0.050)
固定资产比资产	-0.0478402	1.2763212*	0.0814919*
	(-1.134)	(1.934)	(1.677)
存货比资产	-0.1094258***	0.9797738***	0.1557475***
	(-3.528)	(2.623)	(3.289)
Constant	0.9307663***	-9.1561773***	-1.0851644***
	(13.513)	(-7.311)	(-7.652)
			
Observations	7,901	14,631	14,212
R-squared	0.541	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			
