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ye lun dui chan pin shui he zeng zhi shui de bi jiao yan jiu jian yu cong shu hai xia jin liang tong zhi shang que
Author(s): 
Pages: 42-44
Year: Issue:  7
Journal: Finance & Trade Economics

Keyword:  增值税税率产品税主体税种差别税率计税价格财贸经济课税对象收入水平比较研究税制;
Abstract: <正> 通过对产品税和增值税的对比分析,来研究我国流转税中主体税种的选择问题,对于指导我国税制改革实践确有重要意义。丛树海和夏锦良二同志的《产品税——增值税比较研究》(以下简称原文)一文载于《财贸经济》1991年第1期,原文对产品税和增值税的比较研究
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