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试谈实施分税制后地方税体系的建设
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Journal of Finance and Economics Vol. 21, Issue 06, pp. 33 - 35 (1995)
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彭志华. 试谈实施分税制后地方税体系的建设[J]. Journal of Finance and Economics, 1995, 21(6): 33–35. 
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1995, Issue 06
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