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Taxation of cross-border e-commerce in China and suggestions on collection and management

Dong-A Journal of International Business Transactions Law
Abbr : IBT
2021, (35), pp.67-83
DOI :https://doi.org/10.31839/ibt.2021.10.35.67
Publisher : The Institute for Legal Studies Dong-A University
Research Area : International Commercial Transactions Law

CUI LONGZHE 1 JIN YULIANG 2

1 延边大学法学院
2 延边大学融合学院

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