@article{oai:osu.repo.nii.ac.jp:00001838, author = {呉, 恵萍 and WU, Huiping}, issue = {3}, journal = {大阪産業大学経済論集, Osaka Sangyo University journal of economics}, month = {Jun}, pages = {171--197}, title = {個人所得税の日中比較研究 : 今後の中国所得税の改革に向けて}, volume = {17}, year = {2016} }