一、会计理论对所得税的影响1．现代所得税只有在会计理论发展到一定时期才得以产生现代所得税的产生有赖于工商业的繁荣、文化的普及、大量的资本积累和储蓄，也赖于准确无误地记帐、算帐，以成功地征收所得税。会计理论对所得税的产生作出了极大的贡献。（1）会计分期假设为 First, the impact of accounting theory on income tax 1. Modern income tax can only be generated when accounting theory develops to a certain period. The generation of modern income tax depends on the prosperity of industry and commerce, the popularization of culture, the accumulation of large amount of capital and the savings. It also depends on accurate accounting and settlement to be successfully levied Income tax. Accounting theory has made a great contribution to the income tax. (1) accounting period is assumed to be