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[34]张源.我国生产型增值税的转型分析.会计之友.2005（2）. P36-37.
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Pre One:[35]张源.内外资企业所得税制改革浅议.岭南学刊.2005（5）. P71-73.
Next One:[33]张源.增值税纳税人身份的税务筹划.财会通讯.2005（7）. P30-31.
