我国直接税征管存在的问题及完善对策

宋凤轩，张亚凯

The Problems and Improving Countermeasures of Direct Tax Collection and Management in China

SONG Feng xuan, ZHANG Ya kai

河北大学学报(哲学社会科学版) . 2016, (4): 114 -122 . DOI: 10.3969/j.issn.1005-6378.2016.04.016