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2020年美國CPA考試已經(jīng)開始,為幫助廣大學(xué)員高效備考,正保會計網(wǎng)校美國CPA老師特別為學(xué)員總結(jié)了美國CPA考試《財務(wù)會計與報告》知識點(diǎn):Income Tax—遞延的流入和流出(下),以備迎接美國CPA考試,祝您在網(wǎng)校學(xué)習(xí)愉快!考試順利!
上接:AICPA—FAR:Income Tax—遞延流入流出(上)
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. Equity method (undistributed dividends)
② Tax return income first, F/S income later
Tax income first = Prepaid tax benefit (asset)
1. Prepaid rent (received) *
2. Prepaid interest (received) *
3. Prepaid royalties (received) *
* — 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 income
▲ DTA→Future taxable income < Future financial income
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(rèn)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(bǔ)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(fù)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(fù)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(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 deferred tax liabilities and assets are attributable to different tax-paying components of the entity or to different tax jurisdictions.
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