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wo guo shui shou li fa xian zhuang fen xi
Pages: 56-61
Year: Issue:  6
Journal: Taxation Research Journal

Keyword:  税收立法 立法质量 改革设想;
Abstract: 良法善治是实行依法治税的内在要求。本文分析了目前我国转型时期税收立法存在的主要问题,提出应进一步重视和加强税收立法工作,提高税收立法质量。
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