摘要
国税系统与地方税系统的规范刍议上海市税务学会课题组ＤｉｓｃｕｓｓｉｏｎｏｎＳｔａｎｄａｒｄｉｚａｔｉｏｎｏｆＳｔａｔｅＴａｘａｎｄＬｏｃａｌＴｄｘ￥（ＴｈｅＲｅｓｅａｒｃｈＧｒｏｕｐｏｆＳｈａｎｇｋａｉＴａｘＡｃａｄｅｍｙ）ＭａｉｎＰｏｉｎｔｓ：ａ）...
ain Points:a)The meaning of standardizing state tax and local tax; b)The content, standard and principles for state tax and locaI tax;c)Some thoughts and measures for standardization of state tax and localtax。
出处
《财经研究》
CSSCI
北大核心
1994年第11期25-32,共8页
Journal of Finance and Economics
