从资源税“鸠占鹊巢”看税收法定的必要性--关于资源税费制度关系的再思考

Publisher: 国家哲学社会科学学术期刊数据库

E-ISSN: 1672-6995|28|3|8-12

ISSN: 1672-6995

Source: 中国国土资源经济, Vol.28, Iss.3, 2015-01, pp. : 8-12

Disclaimer: Any content in publications that violate the sovereignty, the constitution or regulations of the PRC is not accepted or approved by CNPIEC.

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Abstract