	(1)	(2)	(3)	(4)	(5)	(6)
VARIABLES	Imput_VAT	Omput_VAT	VAT_burden	Imput_VAT	Omput_VAT	VAT_burden
						
DID	-0.0223467***	-0.0174160***	0.0101921*	-0.0124650***	-0.0173370***	-0.0042828
	(-3.970)	(-6.548)	(1.949)	(-3.398)	(-6.738)	(-1.548)
Size	0.0015281	0.0006117	-0.0022633	0.0037118	-0.0016945	-0.0049976
	(0.324)	(0.494)	(-0.503)	(0.883)	(-0.588)	(-1.334)
Lev	0.0075003	-0.0037248	-0.0088775	-0.0015826	0.0016224	0.0049268
	(0.783)	(-1.189)	(-0.986)	(-0.166)	(0.353)	(0.600)
FirmAge	-0.0116036	-0.0135527	-0.0309467*	-0.0270308*	-0.0095363	0.0025257
	(-0.587)	(-1.323)	(-1.861)	(-1.682)	(-0.902)	(0.185)
PR	-0.0174488***	0.0000009	0.0088710***	-0.0153971***	-0.0020410	0.0078660***
	(-5.675)	(0.001)	(3.184)	(-5.719)	(-1.399)	(3.271)
Employee	0.0011645	-0.0001295	-0.0034415	-0.0010255	-0.0033377*	-0.0006990
	(0.383)	(-0.096)	(-1.203)	(-0.386)	(-1.772)	(-0.286)
FIXED	-0.0045085	-0.0151507	-0.0415135	-0.0272256**	-0.0051246	0.0055483
	(-0.162)	(-1.388)	(-1.610)	(-2.003)	(-0.663)	(0.438)
Constant	0.1166847	0.1506490***	0.1535512**	0.1419903**	0.1975329***	0.0810016
	(1.594)	(5.102)	(2.258)	(2.017)	(3.805)	(1.232)
						
Observations	4,573	4,573	4,573	5,162	5,162	5,162
R-squared	0.187	0.194	0.066	0.147	0.220	0.044
Number of firm_id	1,035	1,035	1,035	1,153	1,153	1,153
年份固定效应	YES	YES	YES	YES	YES	YES
个体固定效应	YES	YES	YES	YES	YES	YES
Robust t-statistics in parentheses						
*** p<0.01, ** p<0.05, * p<0.1						
