后“营改增”时代增值税立法的税率结构探讨

Publisher: 国家哲学社会科学学术期刊数据库

E-ISSN: 1672-5956|31|6|85-91

ISSN: 1672-5956

Source: 山东工商学院学报, Vol.31, Iss.6, 2017-01, pp. : 85-91

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Abstract