@article{吕冰洋_3,
author = {[吕冰洋,  蔡红英,  崔茂权]},
title = {实现消费地原则的增值税改革:政府间财政关系的破解之策},
publisher = {中央财经大学学报},
year = {2015},
journal = {中央财经大学学报},
volume = {0},
number = {06},
eid = {3},
pages = {3-9},
keywords = {增值税;零售税;消费地原则;地方税},
url = https://xbbjb.cufe.edu.cn/CN/abstract/article_5765.shtml
}