从我国会计师事务所现状来看,注册会计师行业在税收方面的优惠政策,除了税法中规定,新办的且独立核算的从事咨询业(如科技、法律、会计、审计、税务等)的企业或经营单位,自开办之日起第一年至第二年免征所得税外,已很难找出其他优惠措施。会计师事务所在所得税方面的税负过重, Judging from the status quo of accounting firms in our country, the preferential tax policies of certified public accountants industry, in addition to the tax law, newly established and independently audited companies engaged in the consulting industry (such as science and technology, law, accounting, auditing, taxation, etc.) or Business units, from the first day of operation to the second year of exemption from income tax, it has been difficult to identify other incentives. Accounting firms in the income tax burden is too heavy,