Pages: 70-76
Year: 2012 Issue:  13
Journal: Finance and Accounting Monthly
Keyword:  税务师; 执业资格考试; 居民企业; 特别纳税调整; 应纳税所得额; 企业借款; 扣缴义务人; 企业所得税; 房地产开发; 计税依据;