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白酒企业消费税纳税环节后移、下划地方影响 被引量:2

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摘要 文章以白酒企业为切入点,从企业纳税和政府征税两个角度着手,探析消费税纳税环节后移至批发环节或零售环节、消费税下划地方的政策出台对白酒企业和地方政府今后会产生的影响机制和正反面影响。
作者 刘越 段康佳
机构地区 浙江工商大学
出处 《纳税》 2020年第2期22-22,25,共2页 Tax Paying
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