The third part, the paper divides into the influence tax payment preparation plan implementation's factor the objective external environment and the collection institution's human factor.
第三部分，论文把影响纳税筹划方案实施的因素分为客观的外部环境和征管机关的人为因素。
The third part, the paper divides into the influence tax payment preparation plan implementation's factor the objective external environment and the collection institution's human factor.
第三部分，论文把影响纳税筹划方案实施的因素分为客观的外部环境和征管机关的人为因素。
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