After the two reforms, the distance had been enlarged between the system of enterprise income tax and the accounting structure, which strengthened the difficulty of tax's calculation and collection.

经历两次大变革后，企业所得税制与会计制度差距拉大，增加了税款计算与征收的难度。

youdao

Article 5 a special accounting structure equipped with professional accounting personnel shall be set up for the finance and accounting work.

第五条、设置专门的财务会计机构。配备具有一定水平的专职财务会计人员，进行财务会计工作。

youdao

Article 5 a special accounting structure equipped with professional accounting personnel shall be set up for the finance and accounting work.

第五条、设置专门的财务会计机构。配备具有一定水平的专职财务会计人员，进行财务会计工作。

youdao