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.

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。

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Separation of accounting and tax leads to permanent difference and timing difference;

财务与税收的分离导致了永久性差异和时间性差异的产生；

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Separation of accounting and tax leads to permanent difference and timing difference;

财务与税收的分离导致了永久性差异和时间性差异的产生；

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