Paper Publications
形式与实质之争:税法视域的检讨
Release time:2019-06-24 Hits:

Affiliation of Author(s):法学院

Journal:中国法学

Funded by:国家社科基金项目

Key Words:法律形式主义;实质课税;税收构成要件;税法解释;事实判定;

Abstract:法律形式主义;实质课税;税收构成要件;税法解释;事实判定;

Number of Words:290000

ISSN No.:11-1030/D

Translation or Not:no

Date of Publication:2018-04-09


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