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【With the same tag:【binding target of construction land】 Found 1 articles】
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| F301.0
The Land Finance Revenue under the “Business Tax to Value-added Tax Reform”: Constrains on the Planning Target of Construction Land
Wang Jian
,
Huang Jing
,
Wu Qun
Business Tax to Value-added Tax Reform(BTtoVAT)is the continuation and the fundamental measure of the structural tax cuts policy. On January 1, 2012, the pilot reform of BTtoVAT was init...
First published at: Jun 01, 2019
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ESI
doi:
10.16538/j.cnki.jfe.2019.06.002
Journal of Finance and Economics
, Vol. 45, Issue 06
, pp. 17 - 28
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Journal of Finance and Economics
Foreign Economics & Management
Journal of Shanghai University of Finance and Economics
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