实现消费地原则的增值税改革:政府间财政关系的破解之策
吕冰洋, 蔡红英, 崔茂权
The Distribution of Value-added Tax Reform to Achieve Consumption Principle: Solve the Problem of Intergovernmental Fiscal Relationship
LYU Bing-yang, CAI Hong-ying, CUI Mao-quan
中央财经大学学报 . 2015, (06): 3 -9 . 

Baidu
map