|
所在平台: Udemy |
课程主页: https://www.udemy.com/course/corporate-tax-filing-schedule-m-3-reporting-requirements/
课程评论：没有评论
课程名称：企业税务申报：M-3表格的报告要求 课程概述：对于资产超过5000万美元的公司，必须提交更复杂的M-3表格。然而，当公司准备合并财务报表时，填写M-3表格可能会造成混淆，因为某些在财务上符合合并的实体在税务上却不符合合并。此外，合并组需提交多个M-3表格，这可能导致“信息超载”。理解合并财务收入与合并应税收入之间的差异对于应对有时相互矛盾的规则至关重要。其他需要考虑的问题包括如何计算在M-3表格、1120表格中报告的合并组总资产和负债，以及如何在M-2表格上对账未分配利润。由于M-3表格的目的是提供有关账面与税务差异的详细信息，因此必须确定财务信息披露的要求，包括合并组内的“账面”收入与“应税收入”的确定，而不是逐个成员进行分析。 本课程涵盖了合并组的M-3表格的提交和报告要求，包括：合并财务报表中包含/排除的实体在合并税务申报中的处理；合并组M-3表格第一部分的报告要求；将财务账本上的净收入与在M-3表格及M-2表格上报告的进行对账；1120表格上的未分配利润对账；合并申报的M-3表格第二和第三部分的披露要求，母公司及其他合并组成员的处理；团体内交易的调整，M-3表格第二和第三部分中的临时与永久递延；如何在M-3表格上报告合并组的当前和递延美国税务费用。本课程还提供了合并组M-3表格的综合示例，以加深您对合并组报告及税务合规过程的理解。 注意：对于不属于合并组的公司的M-3表格的税务合规问题已在前三门中级课程中讨论。
Corporations with $50 million or more of assets are required to file the more complex Schedule M-3 and completing the Schedule M-3 can be confusing when the corporation prepares consolidated financial statements since some entities eligible for consolidation on a financial basis are not eligible for consolidation on a tax basis. Furthermore, multiple Schedule M-3's must be filed for the consolidated group, leading to potential "information overload." It is important to understand the myriad differences between consolidated financial income and consolidated taxable income to navigate through the maze of sometimes conflicting rules. Other issues to consider include how to compute the total assets and liabilities of a consolidated group reported on Schedule L, form 1120, Balance Sheet per Books, and how to reconcile Retained Earnings per books on Schedule M-2. Since the purpose of Schedule M-3 is to provide detailed information on book-tax differences, it is important to determine the financial information disclosure requirements, including the determination of "book" income versus "taxable Income" for a consolidated group rather than for each member of the consolidated group.This course covers the Schedule M-3 filing and reporting requirements for a consolidated group, including:Which entities in the consolidated financial statements are included/excluded on the consolidated tax return. Schedule M-3, Part I reporting requirements for a consolidated group. Reconciliation of net income per books to reported on Schedule M-3 to Schedule M-2, Reconciliation of retained earnings on Form 1120.Schedule M-3, Parts II and III disclosure requirements for the consolidated return, the parent and other members of the consolidated group.Adjustments for inter-company transactions, temporary versus permanent deferrals on Parts II and III of Schedule M-3.How to report the current and deferred US tax expense for a consolidated group on Schedule M-3. Note: Tax compliance for the Schedule M-3 for a corporation that is not part of a consolidated group was covered in the three previous intermediate courses.A comprehensive example of the Schedule M-3for a consolidated group is provided to reinforce your knowledge of the reporting and tax compliance process of a consolidated group.
