F811.2
本文对中日两国的税制结构进行比较分析,找出我国目前税制结构中存在的缺陷和问题,并提出改善的意见和建议。
Through the contrastive analysis between Chinese and Japanese tax strucures, this paper intends to point out the problems in Chinese tax structures and put forward some suggestions to solve them.
危利.中日税制结构的比较分析[J].重庆大学学报社会科学版,1999,5(2).