增值税税案防范与税制设计的思考--兼论增值税征税范围、小规模纳税人管理的国际比较与借鉴
증치세세안방범여세제설계적사고--겸론증치세정세범위、소규모납세인관리적국제비교여차감
Value added tax case's prevention and thinking on tax system design--ON value added tax levy scope ,small scale taxpayer management's international comparison and reference