降税减负背景下的中小企业税费负担再认识

汪海粟，曾维新

A Study of the Burdens on Small and Medium-sized Enterprises in the Context of Tax Reduction

WANG Haisu，ZENG Weixin

江汉学术 . 2017, (5): 21 -29 . DOI: 10.16388/j.cnki.cn42-1843/c.2017.05.003