增值税法的设计:基于税收负担的公平分配

Publisher: 国家哲学社会科学学术期刊数据库

E-ISSN: 1009-6728|39|5|47-64

ISSN: 1009-6728

Source: 环球法律评论, Vol.39, Iss.5, 2017-01, pp. : 47-64

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Abstract