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所在平台: Udemy |
课程主页: https://www.udemy.com/course/corporate-tax-filing-schedule-m-3-part-ii-compliance-reporting-issues/
课程评论：没有评论
Coursera 课程《企业税务申报：M-3附表（第二部分）》总结 本课程是关于企业税务申报的重要组成部分——M-3附表。本次课程重点讲解M-3附表的第二部分，涵盖了财务报表中报告的收入（亏损）项目的申报和披露要求。 学习要点包括： * **四栏报告格式**：理解如何用四栏格式将账面收入调整为应税收入。 * **披露要求**：掌握对账面与税务差异进行充分和独立披露的规定。 * **常见账面与税务收入差异**：学习披露常见的导致账面收入与税表收入产生差异的项目。 * **无账面税差的财务收入项目披露**：了解即使不存在账面与税务差异，也需要单独披露的财务收入项目。 通过本课程的学习，您将能够更快速、更准确地完成M-3附表第二部分的填报，从而更好地履行公司的企业税务申报职责。 **请注意**：M-3附表的第一部分已在之前的课程中讲授，第三部分将在后续课程中介绍。此外，M-3附表第二部分中未在本课程涵盖的条目，将在后续的“高级专题”课程中进行讲解。
This course covers Part II of Schedule M-3 including filing and disclosure requirements for Income (Loss) items reported on the financial statements. Completion of Part II requires the disclosure of detailed information regarding book-tax differences when reporting income (loss) items. In addition to determining how financial income (loss) items differ from how they are reported on the tax return, the differences must be reported as either a "temporary" difference or a "permanent" difference. Also, in some cases, an income (loss) item must be separately disclosed, even when there is no book-tax difference. Thus, it is important to "get the numbers right" when completing Part II of Schedule M-3.This course covers the Schedule M-3, Part II filing and reporting requirements, including:The four column reporting format for reconciling book income to taxable income.Adequate and separate disclosure requirements for book-tax differencesDisclosure of common book-tax income differencesDisclosure of financial income items even when there is no book-tax difference.After completing this course you will be better positioned to quickly and accurately complete Schedule M-3, a critical part of your company's corporate tax filing duties.Note: Part I was covered in a prior course and Part III is covered in subsequent courses. Also, the Part II line items not covered in this course will be covered in a subsequent Advanced Topics course.
