消费税的功能定位与制度提升

向贤敏

The Functional Orientation and System Improvement of Consumption Tax

XIANG Xian-min

河北大学学报(哲学社会科学版) . 2019, (5): 97 -103 . DOI: 10.3969/j.issn.1005-6378.2019.05.014