理论界在对“会计应当向谁提供信息，为何提供信息，提供什么信息，以及以何种方式提供信息”等问题进行讨论时，着重点大都在证券市场、投资者以及股东上。其实，在会计实务中，会计信息将引起的税收后果己成为企业主管人员、企业会计人员最关心的问题之一。一、正确认识税收 When theorists discuss issues such as “whom should the accountants provide, why they provide information, what information they provide and how they should be provided”, the focus is mostly on the stock market, investors and shareholders. In fact, in accounting practice, the tax consequences that accounting information will cause have become one of the most concerned issues for business executives and corporate accountants. First, a correct understanding of tax revenue