不可承受之重:税收核定的反避税功能之反思以《税收征管法》第35条第(6)项为起点的探讨

Publisher: 国家哲学社会科学学术期刊数据库

E-ISSN: 1002-4875|volume|6|1546-1565

ISSN: 1002-4875

Source: 中外法学, Vol.volume, Iss.6, 2017-01, pp. : 1546-1565

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Abstract