“营改增”效用的税法评判:以税收正义为中心

Publisher: 国家哲学社会科学学术期刊数据库

E-ISSN: 1672-769x|13|2|84-89

ISSN: 1672-769x

Source: 时代法学, Vol.13, Iss.2, 2015-01, pp. : 84-89

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Abstract