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2020年美國CPA考試已經開始,為幫助廣大學員高效備考,正保會計網校美國CPA老師特別為學員總結了美國CPA考試《財務會計與報告》知識點:Income Tax—遞延的流入和流出(下),以備迎接美國CPA考試,祝您在網校學習愉快!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
不確定的稅務狀況:企業在經營過程中為了避稅,經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內部會計處理更加滯后,且采取此類措施的企業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的日常賬務處理和財務報告,之后再影響納稅申報單。
然而,企業所采取的避稅措施有可能會被稅務局或稅務法院裁定為不合理避稅措施,這種可能性會使企業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報表上反映企業避稅措施失敗的可能性和相關的金額,就可能導致一些潛在的稅務負債不被列報。
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提交的納稅申報表處于一個不確定的稅務狀況(Uncertain Tax Positions),這種不確定的狀況,可能會給企業帶來稅務方面的負債。
因此,為了避免不確定稅務狀況不被記錄導致財務報表使用者的決策受到影響,US GAAP規定,企業必須在它們的財務報表上記錄不確定稅收狀況導致的或有損失。
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,企業需要預估以后年度的稅率,至終預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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