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广东省消费支出、资本、劳动收入的有效税率测算 被引量:1

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摘要 文章以研究区域经济实际税负为目的,创建了区域经济有效税率的核算体系,对近年来广东省各项有效进行核算。结果表明,广东省消费支出有效税率高于国家同期税率,资本收入有效税率与国家同期税率基本持平,而劳务收入有效税率则略高于国家同期税率。
作者 陈旭佳
机构地区 暨南大学
出处 《商场现代化》 北大核心 2007年第10X期1-3,共3页
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