Based on a large panel data set, we present the stylized facts of rural taxation in China and propose a general theoretical framework in understanding these facts.
本文根据一项基于大样本、跨年度的实证研究的结果，对中国农村的税费问题进行理论性概括。
Based on a large panel data set, we present the stylized facts of rural taxation in China and propose a general theoretical framework in understanding these facts.
本文根据一项基于大样本、跨年度的实证研究的结果，对中国农村的税费问题进行理论性概括。
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