@booklet {2626,
	title = {税收逃避及其规制},
	journal = {税务研究},
	year = {2002},
	pages = {38-43},
	keywords = {税收逃避;纳税义务;税收筹划;相关主体;避税行为;纳税人;税法规制;逃税行为;转让定价;中华人民共和国},
	isbn = {1003-448X},
	author = {张守文}
}
