..............page:35-37,53
“Waning” Tax and “Waxing” Fee
zhang yue ling 1; zhou li 2 [wt5; 5 bx](1. dept. of business administration; shandong univ. of science & technology; tai an 271019; china; 2. financial dept.; shandong univ. of science & technology (ji nan section); ji nan 250031; china)
..............page:27-29
..............page:8-9,34