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地方政府企业所得税减免的博弈分析 被引量:1

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摘要 通过两地区税收减免的博弈分析,认为企业所得税的减免,虽然违反了现行税法,但在客观上有利于效率的提高,因此,可将企业所得税分为中央税与地方税两部分,授予地方政府对地方企业所得税税率进行调整的权力。
作者 郑春荣
出处 《经济问题》 CSSCI 北大核心 2007年第11期35-36,共2页 On Economic Problems
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参考文献4

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二级参考文献35

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