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Methodology of separate VAT accounting in the absence of non-taxable transactions 在没有非应税交易的情况下单独核算增值税的方法
Налоги и налогообложение Pub Date : 2022-05-01 DOI: 10.7256/2454-065x.2022.5.38603
M. Bondarev, Valeriya Alekseevna Tipikina
{"title":"Methodology of separate VAT accounting in the absence of non-taxable transactions","authors":"M. Bondarev, Valeriya Alekseevna Tipikina","doi":"10.7256/2454-065x.2022.5.38603","DOIUrl":"https://doi.org/10.7256/2454-065x.2022.5.38603","url":null,"abstract":"\u0000 The problem of the lack of legislative certainty in the field of establishing the principles of separate accounting allowed us to determine the purpose of the article – the development of recommendations for separate VAT accounting based on the analysis of judicial practice. Achieving this goal required solving a number of tasks, including: formation of an understanding of the fundamental features of the division of operations into levels of synthetic and analytical accounting; formation of proposals on the most effective methodology for separate accounting based on judicial practice and the experience of economic activities of organizations from different sectors of the economy. The object of scientific work is a set of socio-economic relations arising in the process of applying VAT tax legislation. The subject of the study is the mechanism of separate accounting for value added tax. The novelty of the work consists in identifying problematic aspects of the functioning of the current tax legislation in the field of separate VAT accounting, as well as offering solutions to them. The main conclusions of the study can be considered the following. The absence in the tax legislation of the obligation to keep separate records when using different VAT rates does not exempt the taxpayer from the obligation to separate transactions and tax bases at different tax rates. This conclusion also applies to taxpayers who carry out operations to loans in cash, despite the fact that VAT is fully deductible when performing such operations. In addition, based on the methods of separate accounting considered in the work, it is worth noting that the accounting methodology, which implies the opening of additional sub-accounts to accounting accounts, is the most effective. It is based on the differentiation of accounts and sub-accounts of accounting, this will allow to collect the necessary information on synthetic accounting accounts on the operational requests of tax authorities.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"42 10","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131804724","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Modern trends in the development of small businesses taxing 现代小企业税收的发展趋势
Налоги и налогообложение Pub Date : 2022-05-01 DOI: 10.7256/2454-065x.2022.5.38403
A. Tikhonova, O. I. Borisov, Natal'ya Aleksandrovna Nazarova
{"title":"Modern trends in the development of small businesses taxing","authors":"A. Tikhonova, O. I. Borisov, Natal'ya Aleksandrovna Nazarova","doi":"10.7256/2454-065x.2022.5.38403","DOIUrl":"https://doi.org/10.7256/2454-065x.2022.5.38403","url":null,"abstract":"\u0000 The article is devoted to assessing the role and determining the directions of improving the efficiency of the tax administration system in order to develop the activities of small and medium-sized businesses and the development of individual entrepreneurial initiative in the Russian Federation as priorities of the national economy. The study includes two parts: the first is devoted to the identification of modern trends in the tax administration of small businesses, the second - the directions of their development. The research methodology includes general scientific and private scientific methods of cognition, including analysis and synthesis, induction and deduction, method of comparison, generalization, analysis of dynamic series, graphical method of data representation and visualization. The scientific novelty of the study consists in the comprehensive development of proposals to improve a number of mechanisms and tools for tax administration of small businesses, ensuring the effective implementation of state policy in the field of small and medium-sized business development, contributing to the activation of individual entrepreneurial initiative. The scope of application of the research' results: The Government of the Russian Federation, the Ministry of Finance of the Russian Federation and the Federal Tax Service, the Ministry of Economic Development of the Russian Federation, other interested public authorities and management bodies can use the results of the study in determining ways to develop tax administration in the Russian Federation in terms of stimulating the activities of small and medium-sized businesses.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133093673","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Development of tax tools to support entrepreneurial initiatives 开发税收工具以支持创业活动
Налоги и налогообложение Pub Date : 2022-05-01 DOI: 10.7256/2454-065x.2022.5.38392
Daniil Dmitrievich Krohmal
{"title":"Development of tax tools to support entrepreneurial initiatives","authors":"Daniil Dmitrievich Krohmal","doi":"10.7256/2454-065x.2022.5.38392","DOIUrl":"https://doi.org/10.7256/2454-065x.2022.5.38392","url":null,"abstract":"\u0000 The article considers ways of additional stimulation of entrepreneurial initiative in the Russian Federation. The use of tax tools to increase this kind of activity is justified. The relevance of the study is due to the instability of small and medium-sized businesses during the crisis periods of the economic cycle, while the importance of small and medium-sized businesses for the further economic development of the state is noted. To achieve the purpose of the study, the criteria of small and medium-sized businesses are presented, as well as a brief analysis of existing measures to support small and medium-sized businesses in the Russian Federation. Based on successful foreign experience, a system of preferential lending to small and medium-sized businesses through banking and tax cooperation has been proposed for implementation. The potential of application and development of such a system is reflected, as well as the advantages of its use for companies, banks and the state are listed. In addition, additional measures to optimize the simplified taxation system are presented. In particular, it is proposed to revise the criterion of the residual value of fixed assets by multiplying the limiter by the deflator coefficient annually and introducing a second limiter for the loss of the right to apply the simplified taxation system. The author notes the importance of such changes in the tax regime for small and medium-sized businesses in priority industries.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122265428","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Tax regulation of transactions with crypto assets in Russia and abroad 对俄罗斯和国外加密资产交易的税收监管
Налоги и налогообложение Pub Date : 2022-04-01 DOI: 10.7256/2454-065x.2022.4.38285
Anna Aleksandrovna Valova
{"title":"Tax regulation of transactions with crypto assets in Russia and abroad","authors":"Anna Aleksandrovna Valova","doi":"10.7256/2454-065x.2022.4.38285","DOIUrl":"https://doi.org/10.7256/2454-065x.2022.4.38285","url":null,"abstract":"\u0000 The article is devoted to the study of crypto assets as a specific category for tax purposes with the allocation of inherent features that affect tax regulation. The purpose of the article is to update the main approaches to taxation of transactions with crypto assets based on the experience of different countries, including Russia. To achieve this goal, the following tasks were set: to identify the features of crypto assets that allow considering crypto assets as a specific category for tax regulation purposes, to formulate theoretical approaches to taxation of crypto assets, to investigate practical experience and trends in taxation of transactions with such digital assets both in the international arena and in the Russian Federation; to identify the main problems in tax regulation transactions with crypto assets and suggest ways to solve them. As a result of the study, conclusions were drawn about the presence of specific characteristics of crypto assets (decentralization, a high degree of anonymity of transactions, the international nature of use, hybridity), which, together with the lag of regulatory legislation due to the rapid development of the crypto industry, complicate the tax regulation of transactions with this type of asset. It has been established that the absence of taxation rules for crypto assets in general does not mean that taxation is impossible and allows the application of tax rules established for similar categories of assets. The presence of special tax regulation of transactions with crypto assets allows both to influence the attractiveness of doing business in this area in certain jurisdictions, and to simplify regulation in this area by providing benefits to participants in crypto relations. The author revealed that a critical problem in this area is the difficulty of tax administration of transactions with crypto assets using traditional methods of tax control due to the difficulty of identifying the transactions, including due to the international nature of the use of crypto assets, which entails tax evasion of subjects of cryptocurrency transactions.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114350191","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Features of foreign tax policy in connection with the development of green technologies 与绿色技术发展相关的国外税收政策特征
Налоги и налогообложение Pub Date : 2022-04-01 DOI: 10.7256/2454-065x.2022.4.37951
M. Yumaev
{"title":"Features of foreign tax policy in connection with the development of green technologies","authors":"M. Yumaev","doi":"10.7256/2454-065x.2022.4.37951","DOIUrl":"https://doi.org/10.7256/2454-065x.2022.4.37951","url":null,"abstract":"\u0000 The subject of the research is the theory and methodology of taxation in connection with use of environmental objects aimed to reduce the negative impacts on it, approaches to determining the status of taxes levied when using the environment, trends in the development of the taxation system aimed to reduce negative impacts on various natural objects, means to stimulate the use of resource-saving and environmentally neutral technologies in foreign countries. Particular attention is paid to the development of environmental taxes abroad on the basis of approaches to reducing emissions developed within the framework of the Convention on Climate Change and subsequent decisions on reducing emissions of harmful substances at the international level. Research methods: observation; description; analysis and synthesis; logic; comparison. Research methodology: consideration of the theoretical principles of the taxation system with a negative impact on the environment; identification of the interrelationships of the elements of this system and the violation of interrelations; formation of theoretical conclusions for national interests based on the study of taxation practice. The main conclusions of the study are: 1) all the countries under study apply tax instruments aimed to reduce the negative impact on the environment, the specifics of the taxation systems are determined by the specifics of the resource potential and historical aspects; 2) the regime of cross-border carbon regulation is a form of struggle for the competitive advantages of European companies. The novelty of the study is: 1) the priority importance of the taxation system with regard to the environment, which has a cross-border and transnational character, is revealed; 2) the need to stimulate the introduction of technologies aimed at reducing greenhouse gas emissions and other harmful substances is proved; 3) the features of the implementation of the mechanism of cross-border carbon regulation in the Russian Federation in the current economic conditions are outlined.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"136 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115884215","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Assessment of regional measures of tax support for business in the context of the COVID-19 pandemic 评估2019冠状病毒病大流行背景下的区域税收支持企业措施
Налоги и налогообложение Pub Date : 2022-04-01 DOI: 10.7256/2454-065x.2022.4.38563
Evgeniya Mikhailovna Popova, Guzel Mukhtarovna Guseinova, A. Goncharova
{"title":"Assessment of regional measures of tax support for business in the context of the COVID-19 pandemic","authors":"Evgeniya Mikhailovna Popova, Guzel Mukhtarovna Guseinova, A. Goncharova","doi":"10.7256/2454-065x.2022.4.38563","DOIUrl":"https://doi.org/10.7256/2454-065x.2022.4.38563","url":null,"abstract":"\u0000 The implementation of quarantine measures and the decline in economic activity in 2020 became an impetus for the implementation of a stimulating tax policy not only at the federal, but also at the subnational level. The article examines the experience of countercyclical fiscal policy in the OECD countries, highlights the factors of relatively modest tax support provided to small and medium-sized businesses at the subnational level. The object of the study is stimulating tax expenditures provided in accordance with the legislation of the Russian regions to support economic entities in the conditions of restrictive measures caused by the spread of a new coronavirus infection. The research methodology is based on the methods of formal logic, statistical and econometric analysis. The scientific novelty of this study consists in conducting a comprehensive analysis covering all subjects of the Russian Federation in which stimulating tax expenditures were actually provided, and assessing the regional tax policy implemented during the COVID-19 pandemic through the prism of key budget parameters and indicators of socio-economic development. The regional tax policy was carried out in conditions of large-scale fiscal support from the federal center and deterioration of the state of subnational finances due to the growth of deficit budgets. During the 2020 pandemic, the constituent entities of the Russian Federation provided tax benefits on taxes that account for a small share in the revenues of regional budgets. Since the main purpose of tax incentives was to solve liquidity problems and maintain employment, investment tax incentives for corporate income tax were not introduced in Russian regions. The study of the actual and forecast dynamics of GRP allowed us to conclude that the tax support measures implemented in the Russian subjects stimulated economic activity and helped to smooth out the negative consequences of the coronacrisis.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134012998","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Taxation of trade: current state, problems and prospects 贸易税收:现状、问题与展望
Налоги и налогообложение Pub Date : 2022-04-01 DOI: 10.7256/2454-065x.2022.4.38316
A. A. Savchenko
{"title":"Taxation of trade: current state, problems and prospects","authors":"A. A. Savchenko","doi":"10.7256/2454-065x.2022.4.38316","DOIUrl":"https://doi.org/10.7256/2454-065x.2022.4.38316","url":null,"abstract":"\u0000 In the modern world, the sphere of trade is one of the dominant spheres of economic activity. The subject of the study is the peculiarities of taxation of wholesale and retail trade entities, as well as the problems arising from these features. Despite the development of the industry in terms of taxation, there are problematic issues that are worth paying attention to for the further development and improvement of not only the taxation of a particular industry, but also the entire taxation system, as well as the stimulation and development of the industry by organizations. The research methodology consists of analysis, synthesis, deduction and modeling, tabular and graphical methods of data visualization. As a result of consideration of the main features of taxation of the trade industry, the main goal of the work was achieved – problems were identified and ways of improvement that can be applied in practice were proposed. In the author's research, several elements of novelty and practical significance can be identified: the systemic features of taxation of economic entities in the field of trade are identified and formulated based on the analysis of scientific literature and regulatory acts; the problems of taxation when trading with gift certificates, when applying discounts and margins are identified; directions for improving the taxation of trading companies aimed at concretization are proposed tax legislation and minimization of tax risks of all participants in tax legal relations.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131169778","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Tax tools for smoothing the negative consequences of the COVID-19 pandemic: foreign experience 缓解COVID-19大流行负面影响的税收工具:国外经验
Налоги и налогообложение Pub Date : 2022-04-01 DOI: 10.7256/2454-065x.2022.4.35490
Evgeniya Mikhailovna Popova, Guzel Mukhtarovna Guseinova
{"title":"Tax tools for smoothing the negative consequences of the COVID-19 pandemic: foreign experience","authors":"Evgeniya Mikhailovna Popova, Guzel Mukhtarovna Guseinova","doi":"10.7256/2454-065x.2022.4.35490","DOIUrl":"https://doi.org/10.7256/2454-065x.2022.4.35490","url":null,"abstract":"\u0000 The COVID-19 pandemic has become a serious challenge for the entire world community. National governments were forced to introduce restrictive measures to prevent the spread of a new coronavirus infection. However, the self-isolation regime announced in many countries is one of the main factors of the recession into which the world economy has plunged. As a confirmation, the article presents the results of a study conducted by the International Monetary Fund. In connection with these events, anti-crisis programs were developed in many countries of the world, which provided for several packages of financial support measures for the population and businesses. One of the basic tools for implementing the approved economic recovery programs were tax measures, which are the subject of this study.   A review of the world practice of using tax instruments allowed us to distinguish two groups. The first group includes tax measures adapted to the new socio-economic realities, which, despite the reduction of the tax burden, are not tax expenditures. The second group includes tax expenses. The scientific novelty of the study lies in the fact that, based on the results of studying international experience, a classification of tax expenditures used to offset the negative consequences of the COVID-19 pandemic was developed. The purpose of the provision is selected as a classification feature. The conducted research allowed us to conclude that the most popular tax expenditures were such tax expenditures as the reduction (exemption) of indirect taxes on medical products and products of firms affected by the introduction of restrictive measures. In addition, tax expenditures in the form of tax deductions and credits for taxes on individual and corporate income have become widespread, encouraging taxpayers to direct savings to finance investments and activities of small and medium-sized businesses, special funds to combat COVID-19.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116822824","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Prospects for the administration of parafiscalities on the example of port fees 以港口费为例对地方行政管理的展望
Налоги и налогообложение Pub Date : 2022-03-01 DOI: 10.7256/2454-065x.2022.3.38238
E. Galchun, D. A. Kezlya, Ilya Vyacheslavovich Novichkov
{"title":"Prospects for the administration of parafiscalities on the example of port fees","authors":"E. Galchun, D. A. Kezlya, Ilya Vyacheslavovich Novichkov","doi":"10.7256/2454-065x.2022.3.38238","DOIUrl":"https://doi.org/10.7256/2454-065x.2022.3.38238","url":null,"abstract":"\u0000 On February 28, 2020, at a meeting of the Prime Minister of Russia with members of the Council of the Chamber of the Parliament, the problem of non-tax payments and the need to finalize and submit to the State Duma of the Russian Federation the draft law on mandatory payments having a quasi-tax character was again raised. To date, there are 167 types of non–tax payments paid by business entities, both credited to budgets of all levels, the so-called fiscal and parafiscal payments. This article is devoted to the study of the problems of regulation. Authors' goal is to evaluate possible solutions to the problem of administering parafiscal payments and identify the most optimal one. First of all, the paper notes the similarity of parafiscalities with taxes and fees on a number of grounds, and provides their comparative analysis. It is argued that the essential differences are non-access to the budget system, as well as the possibility of establishing at the subordinate level that the essence of the features are purely legal and do not affect the external perception on the part of payers. It is concluded that for the economic entities the current system is seen as double taxation of their activities. However, the paper criticizes not the very existence of parafiscalities, but the disunity of their regulation, the lack of unified mechanisms of state control, and the actual decodification of tax legislation. According to the author, it is necessary to strengthen state intervention in this area, as well as the creation of a separate federal law that would operate in parallel with the Tax Code. These measures will create new guarantees of the rights of taxpayers of parafiscalities, increase transparency and predictability of state regulation.\u0000","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123335214","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Foreign experience of taxation of financial investments of individuals 国外对个人金融投资征税的经验
Налоги и налогообложение Pub Date : 2022-03-01 DOI: 10.7256/2454-065x.2022.3.38119
A. Gileva
{"title":"Foreign experience of taxation of financial investments of individuals","authors":"A. Gileva","doi":"10.7256/2454-065x.2022.3.38119","DOIUrl":"https://doi.org/10.7256/2454-065x.2022.3.38119","url":null,"abstract":"The subject of research is foreign experience of taxation of financial assets of individuals. Annually investment activity of individuals gains momentum. That is why tax legislation should be adaptable and effective. With the as high as possible tax revenue individual taxation should not prevent the investment activity of individuals. For that government should create comfortable conditions for investment activity of individuals. In this work were reviewed the basic principles of calculation and payment of personal taxes in foreign countries. The methodology of the research includes analysis, synthesis, deduction and modeling. Reviewed the main advantages of foreign personal income taxation of investment activity, there was achieved the main goal – analysis of tax aspects which are potentially could be used in Russian tax legislation. Among the most effective ways of improvement of personal taxation of investment activity are expansion of criteria of tax residency, implementation of preferential tax rates for investments and establishment of capital gains taxation. Earlier the issue of foreign experience of personal income taxation was raised in articles of such authors as U.V. Malkova, K.I. Gizzatullina, A.G. Garifullina, E.T. Anisimova. Furthermore, the uniqueness of this article consists of detailed analysis of personal income taxation of financial investments of individuals.","PeriodicalId":167614,"journal":{"name":"Налоги и налогообложение","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125732631","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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