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Consumption Tax Trends 2012

VAT/GST and Excise Rates, Trends and Administration Issues (Chinese version)
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Consumption Tax Trends

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OECD (2016), Consumption Tax Trends 2012: VAT/GST and Excise Rates, Trends and Administration Issues (Chinese version), Ministry of Finance of the People's Republic of China, Beijing, https://doi.org/10.1787/9789264257641-zh.
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