Journal of Chongqing Jiaotong University(Natural Science) ›› 1993, Vol. 12 ›› Issue (2): 9-15.
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Huang Chengfeng1, Xu Qingbin2
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黄承锋1, 许庆斌2
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Abstract: The taxation structure of highway transport industry is studied, and suitability between the policy and the industry is discussed as well.
Key words: tax allocation, taxation structure
摘要： 本文系统研究了公路运输业税收政策的税制结构及其对公路运输业的适应性。
关键词: 税制结构, 税收分配
Huang Chengfeng, Xu Qingbin. Studies on the Tax Policy of Highway Transport Industry (I)——Analyses About Taxation Structure[J]. Journal of Chongqing Jiaotong University(Natural Science), 1993, 12(2): 9-15.
黄承锋, 许庆斌. 公路运输业税收政策研究(上)——税制结构分析[J]. 重庆交通大学学报（自然科学版）, 1993, 12(2): 9-15.
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