“后营改增”时代中国税收返还制度改革方向探索——为税收返还制度正名

Publisher: 国家哲学社会科学学术期刊数据库

E-ISSN: 1009-2382|volume|2|27-30

ISSN: 1009-2382

Source: 现代经济探讨, Vol.volume, Iss.2, 2017-01, pp. : 27-30

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Abstract