税收立法理念在中国的适用与嬗变——以近代所得税的开征过程为线索
Publisher: 国家哲学社会科学学术期刊数据库
E-ISSN: 1003-448x|volume|12|95-100
ISSN: 1003-448x
Source: 税务研究, Vol.volume, Iss.12, 2016-01, pp. : 95-100
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Abstract