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。

youdao

The introduction of this rule further clarifies the debt in public law meaning attribute of tax and plays an important role in theory.

这一制度的引进，在我国税法上进一步明确了税收的公法之债的属性，具有重大的理论价值。

youdao

If you are subject to a rule, law, tax, penalty etc, you must obey the rule or pay an amount of money.

如果你需服从规章、法律、税、处罚等，你一定要遵守规则或者付一定数量的钱。

youdao

The Kremlin shows no sign of real reform, such as simplifying the tax code, establishing the rule of law in commercial transactions and allowing a genuinely open market for buying and selling land.

FORBES: Fact and Comment

Likewise in the Balkans--Serbian officials appear to be moving toward a rule of law and a rational, low-tax regime.

FORBES: Magazine Article

High-tax countries invariably lag be-hind low-tax countries. n Property rights and the rule of law.

FORBES: Fact and Comment