对于会计来说,如果没有税收问题,会计的“复杂程度将会惊人地降低”。美国著名会计学家亨德里克森在其《会计理论》中指出:“很多小企业的会计目的主要都是为了编制所得税申报表,甚至不少企业若不是为了纳税根本不会记账。即使对于大公司来说,收益的纳税亦是会计师的一个主要问题。”关于所得税会计的规范性研究成果主要体现在近半个世纪以来的所得税会计准则的制定与修订方面,这里不再予以阐明。而 For accounting purposes, the “complexity” of accounting will be dramatically reduced if there are no tax issues. The famous American accounting expert Hendrickson pointed out in his “Accounting Theory”: “The accounting purpose of many small enterprises is mainly for the purpose of compiling income tax returns, and even many enterprises do not keep accounts for tax purposes. For big companies, taxpayers’ income is also a major problem for accountants. ”The normative research on income tax accounting is mainly reflected in the formulation and revision of the income tax accounting standards for nearly half a century and will not be clarified here . and