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On the Predicament of Tax Collection and Management of E-commerce Operators and Their Legislative Perfection: Also on the Revision of the “Tax Collection and Administration Law”
Li Ciqiang
First published at: Oct 01, 2022
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doi:10.16538/j.cnki.jsufe.2022.05.008
Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 05, pp. 108 - 122
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