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ye lun liu zhuan shui shui fu de fu dan zhe jian yu liang wen xian tong zhi shang que
Author(s): 
Pages: 28-29
Year: Issue:  5
Journal: Taxation Research Journal

Keyword:  流转税税负生产型增值税征税对象消费者生产者消费品商品交换价值市场提供价值理论外部成本;
Abstract: 也论流转税税负的负担者─—兼与梁文贤同志商榷简锐拜读了梁文贤同志《流转税究竟由谁负担的思考》(见《税务研究》1994年第1期,以下简称《思考》)一文后,对文中“流转税从本质上说,从而转税设计的目的看,在商品经济、等价交换的条件下,它是由生产者负担的”...
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