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2019年美國注冊會計師(AICPA)考試正在緊張進行中,今天你學(xué)習(xí)了嗎?
為幫助廣大學(xué)員高效備考,正保會計網(wǎng)校AICPA教學(xué)老師特別為學(xué)員總結(jié)了《財務(wù)會計與報告》高頻考點Income Tax——遞延收入和遞延支出,以備全力迎接AICPA考試。祝您在網(wǎng)校學(xué)習(xí)愉快!考試順利!
丨背景知識:
稅前利潤(earnings before income tax):按照US GAAP/IFRS計算出的稅前利潤。
應(yīng)稅收入(taxable income):遵循美國稅法計算得出的應(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(income tax credit)即可得到本年應(yīng)交所得稅。
美國企業(yè)所得稅稅率為累進稅率,即應(yīng)稅收入越高,對應(yīng)稅率就越高,考試中會直接給出適用稅率。
稅收抵免項(income tax credit)是能夠直接減免應(yīng)交所得稅的項目,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):按照美國稅法計算出的企業(yè)本期應(yīng)交所得稅金額。
所得稅費用(income tax expense):遵循US GAAP,計算出企業(yè)本期營業(yè)利潤對應(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。
由于稅法對于應(yīng)稅收入的確認與GAAP/IFRS對于營業(yè)利潤的確認方法和時點存在差異,因此income tax payable和income tax expense也存在著各種差異。
例:
① 企業(yè)為高管購買的人壽保險,受益人為企業(yè)本身,如高管在保險期內(nèi)去世,則該理賠金收入在財務(wù)上確認為收入,在稅務(wù)上則是免稅的,不計入taxable income
② 企業(yè)分期付款銷售收入,財務(wù)上立刻確認為收入,稅務(wù)上則在收到現(xiàn)金時方才確認taxable income
了解稅務(wù)收入和財務(wù)收入之間的差異,并掌握相關(guān)會計核算,是所得稅會計部分的主要學(xué)習(xí)目標。
具體知識點講解:
1. Overview
Accounting for income taxes involves both intraperiod and interperiod tax allocation.
所得稅會計包含期內(nèi)所得稅分攤(intraperiod)與跨期所得稅分攤(interperiod)
1.1 Intraperiod Tax Allocation
所得稅會計中將同一期間的所得稅費用(而不是該期間應(yīng)付所得稅)分攤于該于期間的損益及其他綜合收益構(gòu)成項目的程序(IDA+PUFER)。簡單來說,就是計算每一個net income及OCI項目相關(guān)的所得稅費用。
1.2 Comprehensive Interperiod Tax Allocation
跨期所得稅分攤的目的是將本期應(yīng)交所得稅和未來應(yīng)交所得稅與財務(wù)報表上已確認事項匹配起來(matching principle)。實際上,就是指計算并確認遞延所得稅資產(chǎn)與遞延所得稅負債。
>>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:Asset and liability method 有時也稱為asset and liability approach或 balance sheet approach
Deferred tax asset:遞延所得稅資產(chǎn),暫時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:遞延所得稅負債,暫時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
在某一會計期間,稅前會計利潤與應(yīng)納稅所得之間由于計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,即不會影響未來期間所得稅的計算
Examples:
>>Tax-exempt interest income (municipal, state)
企業(yè)購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理賠所得免稅
>> Life insurance premiums when corporation is beneficiary
企業(yè)為高管購買人壽保險,若受益人為企業(yè),則購買該種保險的費用不能稅前抵扣
>> 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)是購買了世界五百強企業(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
2. 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 accountingincome
4. Uncertain Tax Positions
不確定的稅務(wù)狀況:企業(yè)在經(jīng)營過程中為了避稅,經(jīng)常會采取一系列以試圖避稅為目的的措施,由于申報納稅比企業(yè)內(nèi)部會計處理更加滯后,且采取此類措施的企業(yè)會傾向于認為該措施能夠成功減免所得稅,故而這些措施首先會影響企業(yè)的日常賬務(wù)處理和財務(wù)報告,之后再影響納稅申報單。
然而,企業(yè)所采取的避稅措施有可能會被稅務(wù)局或稅務(wù)法院裁定為不合理避稅措施,這種可能性會使企業(yè)面臨巨額的稅款補繳甚至罰款,也就是說,如果不能正確的在財務(wù)報表上反映企業(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)負債不被列報。
由于某些避稅活動的實際效果是未知且不確定的,這些避稅活動會使企業(yè)提交的納稅申報表處于一個不確定的稅務(wù)狀況(Uncertain Tax Positions),這種不確定的狀況,可能會給企業(yè)帶來稅務(wù)方面的負債。
因此,為了避免不確定稅務(wù)狀況不被記錄導(dǎo)致財務(wù)報表使用者的決策受到影響,US GAAP規(guī)定,企業(yè)必須在它們的財務(wù)報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
評估該減稅項目被稅務(wù)局認可(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.
估計減稅項目至終能夠抵減稅款的金額
5. Enacted Tax Rate
在計算DTA 和DTL的時候,企業(yè)需要預(yù)估以后年度的稅率,至終預(yù)計出的適用稅率就是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.
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