基于质量、数量和经济发展水平的耕地占用税征收标准研究
程子良, 孔祥斌, 张蕾娜, 史婧然, 程佳
Expropriation standards for arable land occupation tax in China based on arable land quality and quantity and economic development level
CHENG Ziliang, KONG Xiangbin, ZHANG Leina, SHI Jingran, CHENG Jia
资源科学
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2017, (1): 61
-73
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DOI: 10.18402/resci.2017.01.07
