Multistate Taxation

所在平台: Coursera

课程主页: https://www.coursera.org/learn/multistate-taxation

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课程简介

课程名称：多州税务 概述： 该课程将探讨当今美国流行的州和地方税法。我们将研究州和地方税收的历史发展，各州征税的权力及其限制，以及减少州和地方税务影响的规划策略。课程讨论将集中在所得税、销售税和财产税上。如果您对本课程感兴趣，可以考虑报名参加我们在线的会计研究生项目。伊利诺伊大学厄本那-香槟分校的会计专业连续排名全国前三，现提供价格合理的在线硕士会计学位，获得的硕士学位广受认可。您可以尝试一两个开放课程，然后申请入学申请，因为在申请过程中您可能有资格参加学分课程。如果您缺少完整学位的任何先决条件，可以完成Coursera课程以证明准备情况并增强您对iMSA的申请资格。有关这个令人兴奋的iMSA在线项目的更多信息，请访问此链接：https://www.coursera.org/degrees/imsa 课程大纲： 模块1：多州税收概述 您将认识讲师、课程及多州税收的基本概念，学习州和地方政府常见的税种、各州征税能力的限制，以及当前州和地方政府面临的财政挑战。 模块2：联邦对多州税收的限制 讨论美国宪法和国会对各州征税权力的限制，主要关注正当程序条款和商业条款，并深入了解商业条款的实质性联系要求。 模块3：销售税和使用税 探讨销售税和使用税，这些通常是对最终消费者所购买产品的零售交易征收的消费税，并讨论各州对零售销售税的各种豁免措施，以及美国最高法院在Wayfair诉南达科他州案后的销售税现状。 模块4：个人所得税 介绍州对所得的征税，讨论州个人所得税的历史和发展，如何利用国内收入法典作为各州税法的起点，以及税收的两种基础——居住地和来源。 模块5：公司所得税（第一部分） 介绍公司州所得税及其历史，学习有关州所得税的关键联邦立法——公共法86-272，分析各州计算应纳税所得和税款的典型公司所得税公式。 模块6：公司所得税（第二部分） 讨论分配和分摊的一般规则，包括区分可分配和不可分配的收入，并学习计算分摊因子的方法。 模块7：公司所得税（第三部分） 学习各州对多实体企业纳税人的不同申报方式（单独、合并和组合），讨论统一商业规则及某些申报方法的宪法限制，并探讨组合（统一）纳税申报方法的专门分摊问题。 模块8：财产税 了解财产税，讨论其历史和发展，如何计算财产税，以及各州对财产税的常见宪法限制。

课程大纲

Name:Module 1: An Introduction to Multistate Taxation

Description:In this module, you will be introduced to your instructor, the course, and to multistate taxation in general. Specifically, you will learn about the most common types of taxes used by state and local governments, the limitations on a state's ability to tax, and the current revenue challenges facing state and local governments.

Name:Module 2: Federal Limits on Multistate Taxation

Description:In this module, we will discuss the limitations that the U.S. Constitution and Congress can place on a state's taxing power. Our discussion will primarily focus on the Due Process Clause and the Commerce Clause. We'll also take a closer look at the Commerce Clause's substantial nexus requirement.

Name:Module 3: Sales and Use Taxes

Description:In this module, we will discuss sales and use taxes, which are typically excise taxes imposed on retail transactions to the ultimate end-user of a product. We will also discuss some of the various exemptions from the retail sales tax that states offer. And, we will look at the current sales tax landscape after the U.S. Supreme Court's recent ruling in Wayfair v. South Dakota.

Name:Module 4: Individual Income Taxes

Description:In this module you will be introduced to how states tax income. We will discuss the history and development of state individual income taxes. We will then turn to how state's utilize the Internal Revenue Code as a head start for their own tax laws. Then we will learn about the two bases of state taxation, residency and source. And, how taxpayers may be eligible for a credit for taxes paid to other states.

Name:Module 5: Corporate Income Taxes (Part I)

Description:In this module we will be introduced to corporate state income taxes and their history. We will also learn about the most important piece of federal legislation regarding state income taxation, Public Law 86-272. Finally, we will walk through the typical corporate income tax formula used by states to compute state taxable income and tax.

Name:Module 6: Corporate Income Taxes (Part II)

Description:In this module we will discuss the general rules for allocation and apportionment. This includes differentiating between business (i.e., apportionable) and nonbusiness (i.e., allocable) income. We will also learn how to compute apportionment factors.

Name:Module 7: Corporate Income Taxes (Part III)

Description:In this module we will learn about the different filing return filing methods (separate, consolidated, and combined) used by states for multi-entity corporate taxpayers. As a part of that discussion, we will discuss the unitary business rule and the constitutional limitations on certain return filing methods. We will then turn to discussing specialized apportionment issues surrounding combined (unitary) tax filing methods.

Name:Module 8: Property Taxes

Description:In this module we will learn about property taxes. We will discuss the history and development of property taxes. How property taxes are computed. And, common state constitutional limitations on property taxes.

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