个人所得税制改革下征管问题透视——基于综合与分类相结合所得税制

Publisher: 国家哲学社会科学学术期刊数据库

E-ISSN: 1008-9306|19|1|14-19

ISSN: 1008-9306

Source: 山西财政税务专科学校学报, Vol.19, Iss.1, 2017-01, pp. : 14-19

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Abstract