双主体税制模式
双主体税制模式-
论流转税和所得税的独特功能&双主体税制模式初探
On the unique functions of turnover tax and income tax
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第四部分对国际上税制结构趋同化向双主体税制发展趋势进行了思考，得出双主体税制结构模式是最稳定的态势的结论。
The fourth section concludes that the double-principal taxes system is the most stable mode after researching on the worldwide double-principal taxes system trend of tax structure .