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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-iii-compliance-reporting-issues/
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Coursera课程《企业税务申报：M-3附表：第三部分》 本课程深入讲解M-3附表（Schedule M-3）的第三部分，重点关注费用/扣除项目的申报和披露要求。完成第三部分需要详细披露财务报表中费用/扣除项目的账税差异。 课程涵盖以下内容： * **账税差异的披露：** * 确定财务费用/扣除项目与税务申报项目之间的差异。 * 将差异分类为“暂时性差异”或“永久性差异”。 * 即使账税差异为零，也需要单独披露某些费用/扣除项目。 * 学习披露常见的账税费用/扣除差异。 * **M-3附表格式和核对：** * 理解用于调和账面收入与应税收入的四栏报告格式。 * 核对第二部分第30行总数与第一部分第11行报告的账面收入。 * 核对第二部分与1120表格报告的应税收入。 * **综合案例分析：** * 通过一个全面的M-3附表第三部分案例，强化对费用/扣除差异识别和报告的理解。 * 学习如何将M-3附表的总数与财务收入和应税收入进行核对。 完成本课程后，您将能更快速、准确地完成M-3附表，这是企业税务申报的关键部分。 **请注意：** * M-3附表的第一部分和第二部分已在之前的课程中涵盖。 * 本课程未涵盖的第三部分具体项目将在后续的“进阶主题”课程中讲解。
This course covers Part III of Schedule M-3 including filing and disclosure requirements for Expense/Deduction items reported on the financial statements. Completion of Part III requires the disclosure of detailed information regarding book-tax differences when reporting expense/deduction items. In addition to determining how financial expense/deduction 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 expense/deduction item must be separately disclosed, even when there is no book-tax difference. After completing Part III, the Part II, line 30 totals must reconcile with the book income reported on Part I, line 11 and Line 28 on Form 1120. Thus, it is important to "get the numbers right" when completing Part III of Schedule M-3.This course covers the Schedule M-3, Part III 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 differences.Disclosure of common book-tax expense/deduction differences.Disclosure of financial expense/deduction items even when there is no book-tax difference.Reconciling net book income reported on part II with net income reported on part I.Reconciling net taxable income reported on part II with taxable income reported on form 1120.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: Parts I and II were covered in prior courses. Also, the Part III line items not covered in this course will be covered in a subsequent Advanced Topics course.A comprehensive example of Schedule M-3, Part III is provided to reinforce your knowledge of identifying and reporting expense/deduction differences and reconciling Schedule M-3 totals to both financial and taxable income.
