摘要
China’s foreign--related tax system was established and developed in theprocess of deepening the reform and opening to the outside world begin-ning in 1979. Since the Third Plenary Session of the Eleventh CentralCommittee of the Chinese Communist Party, to meet the demands of thenew situation of opening to the outside world, several laws were promul-
出处
《经济研究参考》
1999年第30期20-28,共9页
Review of Economic Research