税收调控中落实税收法定原则的正当理由和法条授权立法路径新探

Publisher: 国家哲学社会科学学术期刊数据库

E-ISSN: 1003-448x|volume|3|83-87

ISSN: 1003-448x

Source: 税务研究, Vol.volume, Iss.3, 2015-01, pp. : 83-87

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Abstract