F812.42
本文从我国现行税制体系的实际出发,论述了强化中央税地位和职能的必要性,并提出构造中央税制体系的设想和措施。
From the reality of our country's present tax system, this paper discusses the necessities of enforcing the status and functions of the central tax, and then proposes tentative ideas and measures of constructing the central tax system
易剑虹.从税收职能角度研究我国中央税体系构造[J].重庆大学学报社会科学版,1997,3(4).
