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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/taxation-business-entities-part-1
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课程名称：企业实体税务 I：公司 课程概述：本课程介绍了美国联邦收入税对公司的征税及其股东的影响。课程重点讲解《国内税收法典》第C小节的相关条款，以及与公司成立、运营、分配和清算相关的财政法规和司法意见。通过实践课内案例，帮助学员自我发现技术性税务知识，并发展多种专业技能和态度。 课程大纲： 1. 课程导论：了解课程、讲师、同学和学习环境，掌握课程所需的技术技能。 2. 商业税务概述：回顾税法基础，包括税收起源、税法来源、税法等级及司法法理，讨论不同组织形式的基本特征及其税务分类。 3. 公司所得税：比较C类公司的税务计算公式与个人的，学习公司独享的税务扣除以及企业所得税负的计算。 4. 公司成立 I：复习财产交易的税务，介绍“Sunchaser Shakery”案例，深入探讨财产与股票交易中的非识别条款。 5. 公司成立 II 及运营：继续探索财产与股票交易，分析资本贡献对公司的影响，以及与资本结构有关的债务和权益规则。 6. 公司非清算分配：学习公司非清算分配，计算盈余与利润，并分析现金及财产分配的税务处理。 7. 公司赎回与部分清算：探讨股东将股票回售给公司换取现金的情况，学习合格赎回的类型及其税务处理。 8. 公司清算：介绍公司清算的基本信息，分析完全清算的公司税务处理及对股东的税务影响。 9. 公司重组：探索公司重组的背景及不同类型的税务递延重组，分析这些重组的税务后果。
Name:Course Orientation
Description:In this module, you will become familiar with the course, your instructor, your classmates, and our learning environment. This orientation will also help you obtain the technical skills required to navigate and be successful in this course.
Name:Module 1: Overview of Business Taxation
Description:In this module, you will review the basics of tax law, which includes the origins of taxation, the three sources of tax law, the hierarchy of tax law, and judicial doctrines. Next, you will cover the fundamental features of the different organizational forms: sole proprietorship, partnership, corporation, and limited liability corporation. There will also be a discussion on strategic form choice. Finally, you will be introduced to entity classification for tax purposes.
Name:Module 2: Corporate Income Taxation
Description:In this module, you will compare the tax formula for C corporations with the tax formula for individuals. Next, you will examine special tax deductions available only to corporations, such as the dividends received deduction, and the organizational expenditures deduction. You will learn how to calculate corporate income tax liability and compute the corporate Alternative Minimum Tax (AMT). This module will also discuss book-tax differences, and finally, it will discuss compliance procedures.
Name:Module 3: Corporate Formation I
Description:In this module, you will review the taxation of property transactions. You will be introduced to the Sunchaser Shakery which is a firm that you will apply concepts to. Then, you will examine the nonrecognition provisions in property-for-stock transactions and consider possible exceptions and conditions.
Name:Module 4: Corporate Formation II & Operations
Description:In this module, you will continue to explore property-for-stock transactions. Assumption of liabilities and transfer of services along with property will be introduced. Next, you will examine the effects of capital contributions on corporations, shareholders, and non-shareholders. You will also analyze the rules for debt and equity regarding capital structure. Finally, investor losses due to worthlessness of debt/equity investments and bad debts will be discussed.
Name:Module 5: Corporate Non-Liquidating Distributions
Description:In this module, you will learn about corporate non-liquidating distributions. First, earnings and profits (E&P) will be discussed, and you will learn how to calculate E&P. Next, you will analyze the treatment of cash distributions followed by property distributions. You will then cover the treatment of stock distributions. Finally, treatment of constructive dividends and qualified dividends will be explored.
Name:Module 6: Corporate Redemptions and Partial Liquidations
Description:In this module, you will explore redemptions and partial liquidations, which is when shareholders sell stock back to the issuing corporation in exchange for cash. You will learn about the five types of qualified redemptions, which are applied after you have considered stock attribution rules. Finally, you will analyze how these redemptions are treated by both the shareholders and the corporation.
Name:Module 7: Corporate Liquidations
Description:In this module, you will be introduced to corporate liquidations. Some basic information on liquidations will be given, followed by a discussion on corporate tax treatment of complete liquidations. Also, the tax effects on shareholders will be analyzed. Finally, you will examine the tax effects on both the parent and subsidiary in parent-subsidiary liquidations.
Name:Module 8: Corporate Reorganizations
Description:In this module, you will explore corporate reorganizations. First, some background on the history of corporate restructuring will be given. Next, you will be introduced to the different types of tax-deferred reorganizations. Finally, you will learn analyze the tax consequences of these reorganizations.
This course provides an introduction to the U.S. federal income taxation of corporations and their shareholders. The course focuses on the relevant provisions of Subchapter C of the Internal Revenue Code, as well as related Treasury Regulations and judicial opinions, governing corporate formation, operations, distributions, and liquidation. Practical in-class study problems facilitate self-discovery of technical tax knowledge along with the development of a variety of professional skills and attitudes.
