郭庆旺. 关于西方国家税制中几个英文术语的不同涵义浅释[J]. Foreign Economics & Management, 1986, 8(4): 42–43.
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Foreign Economics & Management
LiZengquan, Editor-in-Chief
ZhengChunrong, Vice Executive Editor-in-Chief
YinHuifang HeXiaogang LiuJianguo, Vice Editor-in-Chief