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2019年USCPA考試已經(jīng)開始,為幫助廣大學(xué)員高效備考,正保會(huì)計(jì)網(wǎng)校USCPA教學(xué)老師特別為學(xué)員總結(jié)了《財(cái)務(wù)會(huì)計(jì)與報(bào)告》必考知識(shí)點(diǎn)Income Tax——遞延收入和遞延支出,以備全力迎接美國(guó)CPA考試。祝您在網(wǎng)校學(xué)習(xí)愉快!考試順利!
一、背景知識(shí):
稅前利潤(rùn)(earnings before income tax):按照US GAAP/IFRS計(jì)算出的稅前利潤(rùn)。
應(yīng)稅收入(taxable income):遵循美國(guó)稅法計(jì)算得出的應(yīng)當(dāng)繳納所得稅的收入,應(yīng)稅收入乘以企業(yè)適用稅率再扣除所得稅抵免項(xiàng)(income tax credit)即可得到本年應(yīng)交所得稅。
美國(guó)企業(yè)所得稅稅率為累進(jìn)稅率,即應(yīng)稅收入越高,對(duì)應(yīng)稅率就越高,考試中會(huì)直接給出適用稅率。
稅收抵免項(xiàng)(income tax credit)是能夠直接減免應(yīng)交所得稅的項(xiàng)目,即(taxable income × tax rate)-income tax credit=income tax payable。此概念在FAR考試中一般不做考察。
應(yīng)交所得稅(income tax payable):按照美國(guó)稅法計(jì)算出的企業(yè)本期應(yīng)交所得稅金額。
所得稅費(fèi)用(income tax expense):遵循US GAAP,計(jì)算出企業(yè)本期營(yíng)業(yè)利潤(rùn)對(duì)應(yīng)的應(yīng)發(fā)生所得稅金額,無論該所得稅是否在本年繳納。
由于稅法對(duì)于應(yīng)稅收入的確認(rèn)與GAAP/IFRS對(duì)于營(yíng)業(yè)利潤(rùn)的確認(rèn)方法和時(shí)點(diǎn)存在差異,因此income tax payable和income tax expense也存在著各種差異。
例:
① 企業(yè)為高管購(gòu)買的人壽保險(xiǎn),受益人為企業(yè)本身,如高管在保險(xiǎn)期內(nèi)去世,則該理賠金收入在財(cái)務(wù)上確認(rèn)為收入,在稅務(wù)上則是免稅的,不計(jì)入taxable income
② 企業(yè)分期付款銷售收入,財(cái)務(wù)上立刻確認(rèn)為收入,稅務(wù)上則在收到現(xiàn)金時(shí)方才確認(rèn)taxable income
了解稅務(wù)收入和財(cái)務(wù)收入之間的差異,并掌握相關(guān)會(huì)計(jì)核算,是所得稅會(huì)計(jì)部分的主要學(xué)習(xí)目標(biāo)。
二、具體知識(shí)點(diǎn)講解:
1. Overview
Accounting for income taxes involves both intraperiod and interperiod tax allocation.
所得稅會(huì)計(jì)包含期內(nèi)所得稅分?jǐn)偅╥ntraperiod)與跨期所得稅分?jǐn)偅╥nterperiod)
1.1 Intraperiod Tax Allocation
所得稅會(huì)計(jì)中將同一期間的所得稅費(fèi)用(而不是該期間應(yīng)付所得稅)分?jǐn)傆谠撚谄陂g的損益及其他綜合收益構(gòu)成項(xiàng)目的程序(IDA+PUFER)。簡(jiǎn)單來說,就是計(jì)算每一個(gè)net income及OCI項(xiàng)目相關(guān)的所得稅費(fèi)用。
1.2 Comprehensive Interperiod Tax Allocation
跨期所得稅分?jǐn)偟哪康氖菍⒈酒趹?yīng)交所得稅和未來應(yīng)交所得稅與財(cái)務(wù)報(bào)表上已確認(rèn)事項(xiàng)匹配起來(matching principle)。實(shí)際上,就是指計(jì)算并確認(rèn)遞延所得稅資產(chǎn)與遞延所得稅負(fù)債。
>>Permanent Differences 永久性差異
Enter into pretax GAAP financial income calculation, but never enter into taxable income calculation, or vice versa (企業(yè)作為受益人的高管人壽保險(xiǎn)理賠收入)
永久性差異僅影響當(dāng)期所得稅,不影響以后年度
>>Temporary Differences 暫時(shí)性差異
Enter into pretax GAAP financial income calculation in a period before/after they enter into taxable income calculation(分期付款銷售收入)
Comprehensive Allocation (of income tax expense):The asset and liability method is required by GAAP (ie. record income tax payable or deferred tax asset/liability on the B/S)
考點(diǎn):
Asset and liability method 有時(shí)也稱為asset and liability approach或 balance sheet approach.
Deferred tax asset:遞延所得稅資產(chǎn),暫時(shí)性差異中能夠減少未來期間的應(yīng)交所得稅的金額。如:預(yù)收房租的影響
Deferred tax liability:遞延所得稅負(fù)債,暫時(shí)性差異中能夠增加未來期間的應(yīng)交所得稅的金額。如:分期付款銷售的影響
2. Permanent Differences
◆ No Deferred Taxes
◆ Creates difference in current year only
在某一會(huì)計(jì)期間,稅前會(huì)計(jì)利潤(rùn)與應(yīng)納稅所得之間由于計(jì)算口徑不同而形成的差異。這種差異在本期產(chǎn)生,不能在以后各期轉(zhuǎn)回,即不會(huì)影響未來期間所得稅的計(jì)算
Examples:
>>Tax-exempt interest income (municipal, state)
企業(yè)購(gòu)買地方政府債券的利息收入無需繳納聯(lián)邦所得稅
>>Life insurance proceeds on officer's key man policy
企業(yè)作為受益人的高管人壽保險(xiǎn)理賠所得免稅
>> Life insurance premiums when corporation is beneficiary
企業(yè)為高管購(gòu)買人壽保險(xiǎn),若受益人為企業(yè),則購(gòu)買該種保險(xiǎn)的費(fèi)用不能稅前抵扣
>> Certain penalties, fines, bribes, kickbacks, etc.
罰金,賄賂,回扣等支出不能稅前抵扣
>> Nondeductible portion of meal and entertainment expense
普通商業(yè)招待費(fèi)用僅有50%可以稅前抵扣
>> Dividends-received deduction for corporations
公司(Corporation)投資其他公司收到的股利中,可以有70% (持有被投資方股份少于20%),80% (持有被投資方股份占20%或以上,小于80%)或100%(持有被投資方股份達(dá)到80%或以上)免交所得稅
技巧:若在題目中見到 Fortune Global 500,Top 500的字樣,說明該企業(yè)是購(gòu)買了世界五百?gòu)?qiáng)企業(yè)的股票,占股量一定很小,收到股利免稅比例一定是70%
>> Excess percentage depletion over cost depletion
百分比折耗法下可抵扣折耗金額超過成本折耗法下可抵扣折耗金額的部分
3. Temporary Differences
Transactions That Cause Temporary Differences:
(Differences can be reversed in subsequent period)
① F/S income first, tax return income later
Tax income later = Future tax liability
(1)Installment sales
(2)Contractors accounting (% vs. completed)
(3)Equity method (undistributed dividends)
② Tax return income first, F/S income later
Tax income first = Prepaid tax benefit (asset)
(1) Prepaid rent *
(2)Prepaid interest*
(3)Prepaid royalties*
* — The IRC uses the term "prepaid," GAAP uses the term "unearned"
③ F/S expense first, tax return expense later
Tax deduct later = Future tax benefit (asset)
(1)Bad debt expense (allowance vs. direct write off)
(2) Estimated liability / warranty expense
(3)Start-up expenses
④ Tax return expense first, F/S expense later
Tax deduct first = Future tax liability
(1) Depreciation expense
(2)Amortization of franchise
(3)Prepaid expenses (cash basis for tax)
Passkey:
▲ DTL→Future taxable income > Future financial accounting income
▲ DTA→Future taxable income < Future financial accounting income
4. Uncertain Tax Positions
不確定的稅務(wù)狀況:企業(yè)在經(jīng)營(yíng)過程中為了避稅,經(jīng)常會(huì)采取一系列以試圖避稅為目的的措施,由于申報(bào)納稅比企業(yè)內(nèi)部會(huì)計(jì)處理更加滯后,且采取此類措施的企業(yè)會(huì)傾向于認(rèn)為該措施能夠成功減免所得稅,故而這些措施首先會(huì)影響企業(yè)的日常賬務(wù)處理和財(cái)務(wù)報(bào)告,之后再影響納稅申報(bào)單。
然而,企業(yè)所采取的避稅措施有可能會(huì)被稅務(wù)局或稅務(wù)法院裁定為不合理避稅措施,這種可能性會(huì)使企業(yè)面臨巨額的稅款補(bǔ)繳甚至罰款,也就是說,如果不能正確的在財(cái)務(wù)報(bào)表上反映企業(yè)避稅措施失敗的可能性和相關(guān)的金額,就可能導(dǎo)致一些潛在的稅務(wù)負(fù)債不被列報(bào)。
由于某些避稅活動(dòng)的實(shí)際效果是未知且不確定的,這些避稅活動(dòng)會(huì)使企業(yè)提交的納稅申報(bào)表處于一個(gè)不確定的稅務(wù)狀況(Uncertain Tax Positions),這種不確定的狀況,可能會(huì)給企業(yè)帶來稅務(wù)方面的負(fù)債。
因此,為了避免不確定稅務(wù)狀況不被記錄導(dǎo)致財(cái)務(wù)報(bào)表使用者的決策受到影響,US GAAP規(guī)定,企業(yè)必須在它們的財(cái)務(wù)報(bào)表上記錄不確定稅收狀況導(dǎo)致的或有損失。
Two-Step Approach:
Step 1: Recognition of the Tax Benefit
Step 2: Measurement of the Tax Benefit
Step 1: Recognition of the Tax Benefit
>>Test “More-Likely-Than-Not”> 50%
>>Test Failed — do not recognize tax benefit
評(píng)估該減稅項(xiàng)目被稅務(wù)局認(rèn)可(sustain)的可能性
Step 2: Measurement of the Tax Benefit
>>Recognize the largest amount of tax benefit that has a greater than 50 percent likelihood.
>>If the tax position is based on clear and unambiguous tax law, recognize the full benefit.
估計(jì)減稅項(xiàng)目至終能夠抵減稅款的金額
5. Enacted Tax Rate
在計(jì)算DTA 和DTL的時(shí)候,企業(yè)需要預(yù)估以后年度的稅率,至終預(yù)計(jì)出的適用稅率就是Enacted Tax Rate.
6. Balance Sheet Presentation
Under U.S. GAAP, all DTL and DTA must be netted and presented as one amount (a net non-current asset or a net non-current liability), unless the DTL and DTA are attributable to different tax-paying components of the entity or to different tax jurisdictions.
2019年正保會(huì)計(jì)網(wǎng)校美國(guó)CPA以強(qiáng)大的師資隊(duì)伍,精準(zhǔn)的U.S.CPA題庫,專業(yè)的考務(wù)服務(wù)為您的USCPA考試之旅保駕護(hù)航!點(diǎn)擊下方申請(qǐng)按鈕,快來進(jìn)行免費(fèi)預(yù)評(píng)估吧。
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