TY - Journal of Guizhou University of Finance and Economics A1 - GAO Yan, YANG Zai-gui, WANG Bin T1 - The Adjustment Paths of Pension Contribution Rate and Comprehensive Tax Rate and the Reform of Individual Account Y1 - 2017-03-15 JF - Journal of Guizhou University of Finance and Economics JO - Journal of Guizhou University of Finance and Economics SP - 10 EP - 20 VL - 35 IS - 02 UR - https://gcxb.gufe.edu.cn N1 - ER -