[1]李素芳.论依法行政是推行费改税的有效途径[J].济南大学学报,2001,{4}(03):65-67.

LI Su fang. Performing the Government’s Right by Law Is an Efficient Way to Carry Out“Fee into Tax”[J]. Journal of University of Jinan(Social Science Edition), 2001,(3):65-67.

[1]李素芳.论依法行政是推行费改税的有效途径[J].济南大学学报,2001,{4}(03):65-67. DOI：

LI Su fang. Performing the Government’s Right by Law Is an Efficient Way to Carry Out“Fee into Tax”[J]. Journal of University of Jinan(Social Science Edition), 2001,(3):65-67. DOI：