HUANG Yu-lin, ZHANG Liang, ZHOU Zhi-bo, HE Qi-bai
1.Chinese Communist Yuzhong District Committee of Chongqing, Chongqing 400015, China; 2. Fengdu County Local Tax Bureau of Chongqing, Chongqing Fengdu 408299, China; 3. School of Economics and Management, Southwestern University, Chongqing 400715, China; 4. College of Accounting, Chongqing University of Technology, Chongqing 400054, China黄玉林,张亮,周志波,何齐柏.我国环境保护税的实施:演化、困境与完善[J].西部论坛,2018,28(2):72-78
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