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2019年美國(guó)注冊(cè)會(huì)計(jì)師(AICPA)考試正在如火如荼地進(jìn)行,為幫助廣大學(xué)員有效學(xué)習(xí),高效備考,正保會(huì)計(jì)網(wǎng)校USCPA師資團(tuán)隊(duì)特為大家整理了《財(cái)務(wù)會(huì)計(jì)與報(bào)告FAR》高頻考點(diǎn)“Income Tax——遞延的流入和流出 ”供大家學(xué)習(xí)理解。今天我們一起來(lái)學(xué)習(xí)吧。
>>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(wú)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)。
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(lái)說(shuō),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(lái)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(lái)(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(lái)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(lái)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(lái)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(wú)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(jiàn)到 Fortune Global 500,Top 500的字樣,說(shuō)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(guò)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. 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(yíng)過(guò)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(shuō),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(lái)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 deferred tax liabilities and assets are attributable to different tax-paying components of the entity or to different tax jurisdictions.
【溫馨提醒】
AICPA官網(wǎng)發(fā)布公告,2019年7月AICPA考試大綱有變,此次公告的更新,再次提醒了各位考生,USCPA考試考點(diǎn)與難度在不斷變化,所以網(wǎng)校老師建議有意向報(bào)考USCPA考試的考生盡早備考,盡快參加考試!點(diǎn)擊了解2019年USCPA考綱變化詳情>>
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