第三、税法与国际通行企业会计准则“过度分离”，税法规定背离企业经营规律，增加了企业税收负担和奉行成本。
Thirdly, the "over-separation" between the national tax law and international business accounting rule result in enhancement of the burden of taxation and the executive cost.
分别对企业实际税收负担与企业规模及企业所处区域进行了相关性分析，旨在研究企业规模及所处区域对企业税收负担的影响。
Aiming to study the effect of enterprise's scale and location on actual tax burden, this paper analyzes the correlations between enterprise's scale as well as location and actual tax burden.
另一种观点虽然承认增值税将增加整体的税收负担，但是却辩解称可以避免对个人收入和企业收入征收更高的税负。
Another argument for the VAT concedes it will increase the overall tax burden but preclude higher taxes on personal income and corporate income.
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