征纳双方均无过错情形下不得征收税收滞纳金条款研究——以德发案和陈建伟案对比分析为视角Study on the Perfection of Tax Late Payment Penalty System under the Circumstances of No Fault on Both Sides of Tax Collection and Payment—From the Perspective of Comparative Analysis of Defa Case and Chen Jianwei Case
李 杰 下载量: 288 浏览量: 410
法学 Vol.11 No.5, September 5 2023, PDF, HTML, XML DOI:10.12677/OJLS.2023.115536 被引量