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  1. 040 経済学部
  2. 20 紀要
  3. 02 新潟大学経済論集
  4. 第104号
  1. 0 資料タイプ別
  2. 03 紀要論文

消費税法における簡易仕入税額控除制度の問題と限界 : 人件費アプローチに基づく特例措置の提言

http://hdl.handle.net/10191/49873
0c2cd8e5-193f-4235-aede-21bded6b04a6
名前 / ファイル ライセンス アクション
104_77-115.pdf 104_77-115.pdf (1.3 MB)
Item type 紀要論文 / Departmental Bulletin Paper(1)
公開日 2018-04-18
タイトル
タイトル 消費税法における簡易仕入税額控除制度の問題と限界 : 人件費アプローチに基づく特例措置の提言
タイトル
言語 en
タイトル 消費税法における簡易仕入税額控除制度の問題と限界 : 人件費アプローチに基づく特例措置の提言
言語
言語 jpn
資源タイプ
資源 http://purl.org/coar/resource_type/c_6501
タイプ departmental bulletin paper
その他のタイトル
その他のタイトル Problems and Limitations of Simplified Input Tax Credit System in Consumption Tax Law : A Proposal for Special Measures Based on Labor Costs Approach
著者 藤巻, 一男

× 藤巻, 一男

WEKO 158293

藤巻, 一男

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著者別名
識別子
識別子 158294
識別子Scheme WEKO
姓名
姓名 Fujimaki, Kazuo
書誌情報 新潟大学経済論集
en : 新潟大学経済論集

巻 104, p. 77-115, 発行日 2018-03
出版者
出版者 新潟大学経済学会
ISSN
収録物識別子タイプ ISSN
収録物識別子 02861569
書誌レコードID
収録物識別子タイプ NCID
収録物識別子 AN00183269
著者版フラグ
値 publisher
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