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mei ri han chao e lei jin qi ye suo de shui zhi bi jiao yu jie jian
Author(s): 
Pages: 119-122
Year: Issue:  28
Journal: Finance and Accounting Monthly

Keyword:  超额累进企业所得税国际比较借鉴;
Abstract: 本文通过对美、日、韩三国企业所得税政策进行比较分析,总结美、日、韩三国超额累进企业所得税政策的异同与效应,进一步分析我国现行企业所得税制度存在的问题,以期能够为适时推出我国的超额累进企业所得税制提供借鉴。
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