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tax-research

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Use when targeting 《税务研究》(Taxation Research — 中国税务杂志社主办的税务学术月刊, 在线投约稿系统 tg.ctax.org.cn) or deciding whether a Chinese tax/public-finance manuscript fits this venue. Encodes the journal's fit, framing, abstract/keyword/citation house style, official-submission re-check, and desk-reject heuristics.

Chinese-SocialScience-Journal-Skills/skills/tax-research/SKILL.md

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# 《税务研究》投稿（tax-research）

## 期刊定位

《税务研究》由**中国税务杂志社主办**，是税务领域的学术**月刊**。覆盖税制改革与税收优惠、税收征管与数字税务、企业避税与纳税遵从、国际税收、地方税体系与税收治理。本刊兼收**税收理论、税制政策与实务、规范实证**，相对纯经济学刊更看重税收制度背景的准确性与政策落点，适合面向税务部门与财税决策读者的研究。

这个 skill 是**定位 / 选刊 / 改写框架**工具，不替代该刊最新官方投稿须知。正式投稿前必须重新核对官网、采编系统或编辑部发布的最新模板。

## 触发时机

- 用户明确说目标期刊是《税务研究》或 Taxation Research
- 稿件主题接近本刊，但不确定问题意识、方法强度和读者对象是否匹配
- 需要把一篇通用中文财税稿改写成《税务研究》更容易接受的叙事
- 投稿前需要列出本刊高频拒稿风险和改投方向
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