中国“以税控烟”政策评价及改善方案——基于卷烟消费税税制的调整

Publisher: 国家哲学社会科学学术期刊数据库

E-ISSN: 2095-8900|volume|1|34-48

ISSN: 2095-8900

Source: 公共财政研究, Vol.volume, Iss.1, 2017-01, pp. : 34-48

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Abstract