It also recommends the legality method to govern malignant tax competition , regularize tax expenditure and avoid the risk of contingent liabilities.

 
  • 分析了國內惡性稅收競爭對我國或有債務(wù)的影響,提出了治理國內惡性稅收競爭,規范稅收支出,規避或有債務(wù)風(fēng)險的法制化手段。
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