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减税政策效应分析及完善 被引量:4

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摘要 2009年至今,我国出台并实施了营改增、"1+4+6"^(1)等一系列结构性减税政策,减税力度空前加大。本文通过选取部分减税政策进行调研,研究分析目前减税政策的效果,指出其中存在的问题并提出进一步完善的建议。
作者 姜敏
出处 《税务研究》 CSSCI 北大核心 2018年第6期109-112,共4页
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