谢霖是我国第一位注册会计师,并开办了中国历史上第一家会计事务所——正则会计事务所。他于1905年留学日本明治大学攻读商科,获学士学位,后又被清政府授以商科举人。二十世纪初中国传统的簿记方式弊端百出,已不适用于日益进步社会的需要。谢霖回国后致力于引进西方复式记账法则,改良传统会计,面对社会需要不断推陈出新。1936年南京国民政府立法院通过所得税征收条例,条例中将所得税的征税主体分为三类,其中一类主要针对自由职业者,而在当时自由职业者并无相应的会计制度,既不利于征税者也不利于缴税者,面对这一窘境谢霖提出了自由职业者所得税会计制度。 Xie Lin is the first certified public accountant in China, and opened the first accounting firm in China’s history - the regular accounting firm. He studied at the Meiji University in Japan in 1905 and obtained a bachelor’s degree. Later, he was awarded a commercial lecture by the Qing government. At the beginning of the twentieth century, the traditional bookkeeping methods in China were far from perfect and they were no longer suitable for the needs of an increasingly progressive society. After returning to China, Xie Lin devoted himself to introducing the principle of double-entry bookkeeping in the West to improve traditional accounting, and constantly updated in the face of social needs. In 1936, the Legislative Yuan of Nanjing National Government passed the income tax collection regulations, which classified the tax collectors of income tax into three categories, one of which was mainly for freelancers. At that time, there was no corresponding accounting system for freelancers, which was not conducive to levy Tax is not conducive to tax payers, the face of this dilemma Xie Lin proposed a freelance income tax accounting system.