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我国应建立统一的公司所得课税制度
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Journal of Finance and Economics Vol. 20, Issue 07, pp. 37 - 39 (1994)
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刘扬新, 刘新军. 我国应建立统一的公司所得课税制度[J]. Journal of Finance and Economics, 1994, 20(7): 37–39. 
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1994, Issue 07
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