我国小微企业增值税起征点的制度评估与优化路径——基于比例原则的分析

Diheng Xu

我国小微企业增值税起征点的制度评估与优化路径——基于比例原则的分析

Translated title of the contribution: Evaluation and Optimization Path of Value-Added Tax Threshold for Small and Low-Profit Enterprises in China--Analysis Based on the Principle of Proportionality

Diheng Xu

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-review

Translated title of the contribution	Evaluation and Optimization Path of Value-Added Tax Threshold for Small and Low-Profit Enterprises in China--Analysis Based on the Principle of Proportionality
Original language	Chinese (Simplified)
Title of host publication	税法解释与案例评注
Editors	Wei Xiong
Place of Publication	Beijing
Publisher	Beijing: Law Press
Volume	12
ISBN (Print)	978-7-5118-9037-5
Publication status	Published - Dec 2019

Cite this

@inbook{bd20f19f0e954a4ab48b4df3a87bc1ef,

title = "我国小微企业增值税起征点的制度评估与优化路径——基于比例原则的分析",

author = "Diheng Xu",

year = "2019",

month = dec,

language = "Chinese (Simplified)",

isbn = "978-7-5118-9037-5",

volume = "12",

editor = "Wei Xiong",

booktitle = "税法解释与案例评注",

publisher = "Beijing: Law Press",

}