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所在平台: Udemy |
课程主页: https://www.udemy.com/course/computing-corporate-earnings-and-profits-for-tax-purposes/
课程评论：没有评论
课程名称：计算企业税收利润（Earnings & Profits for Tax Purposes） 课程概述： 本课程涵盖了计算企业税收利润（E&P）的“为何”、“何时”和“如何”。 “为何”：股东收到的分配，如果超出企业税收利润（E&P）的范围，则需要缴纳税款。 “何时”：理想情况下，企业应每年计算其税收利润。只有通过计算E&P，才能推翻分配被视为应税股息的推定。 “如何”：计算E&P没有固定的公式。本课程将提供对计算过程的深入见解。课程中包含用于计算当前E&P的工作表，这些工作表包含在IR Forma 5452的说明中。
This course covers the Why, When, and How of computing Earnings & Profits (E & P) for Tax Purposes.Why? Distributions to shareholders are taxable to the extent of corporate E & P.When? Ideally, a corporation should compute its E & P annually.Presumption that distributions are taxable dividends can only be refuted through a computation of E & P.How? There is no set formula for computing E & P, thus this course provides much needed insight into that process.Worksheet for computing current E & P is included in the instructions to form 5452.
