VAT Revenue Attribution, Tax Refund Burden-Bearing Mechanism and the Destination Principle

Geng Chun, Liu yi

Journal of Peking University (Philosophy and Social Sciences) ›› 2022, Vol. 59 ›› Issue (5) : 119-127.

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Journal of Peking University (Philosophy and Social Sciences) ›› 2022, Vol. 59 ›› Issue (5) : 119-127.
State Governance System

VAT Revenue Attribution, Tax Refund Burden-Bearing Mechanism and the Destination Principle

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{{article.zuoZheEn_L}}. {{article.title_en}}[J]. {{journal.qiKanMingCheng_EN}}, 2022, 59(5): 119-127

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