比较法视野下我国电子商务税收立法的实现路径

谢聪敏;吴国章

Implementation path of tax legislation of e-commerce in China from the perspective of comparative law

XIE Cong-min;WU Guo-zhang

. 2015, (1): 87 -91 . DOI: 10.7688/j.issn.1674-0823.2015.01.15