The last section is mainly about tax accounting.
企业税务筹划研究第八章税务筹划与税务会计。
The First section discusses the effect conflict between priority tax claims and general claims.
首先论述了税收优先权与普通债权的效力位序。
Section three: The basal design that can perfect our country's excise tax system.
第二部分：我国消费税课征制度的评价。
Section three: The basal design that can perfect our country's excise tax system.
第二部分：我国消费税课征制度的评价。
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