
The Service Level, Actual Tax Burden and the Effect of Policy of the Replacing Business Tax with Value Added Tax Policy: Evidence from the Microcosmic Perspective
Hui Lili, Xie Huobao
South China Journal of Economics ›› 2017, Vol. 36 ›› Issue (5) : 83-101.
The Service Level, Actual Tax Burden and the Effect of Policy of the Replacing Business Tax with Value Added Tax Policy: Evidence from the Microcosmic Perspective
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