以直接税为主体的地方税制体系建设研究——基于“营改增”的背景

Publisher: 国家哲学社会科学学术期刊数据库

E-ISSN: 1671-0622|volume|13|63-67

ISSN: 1671-0622

Source: 财政监督, Vol.volume, Iss.13, 2016-01, pp. : 63-67

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Abstract