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所在平台: Udemy |
课程主页: https://www.udemy.com/course/cpa-ea-exam-prep-business-taxation-corporation-in-general/
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课程名称：CPA、EA考试准备：企业税务 - 一般公司税务 概述：在这门全面的课程中，我们将探讨美国公司在商业税法下的核心原则和合规要求。该课程为税务专业人士设计，指导学员了解影响美国公司运营的基本税法和战略，特别关注联邦和国际层面的公司税务。不论您是希望提升专业知识的税务人员，还是想清晰了解美国公司税规则的学习者，这门课程将提供有价值的见解，帮助您在复杂的税务申报、股息分配、清算及国际商业税务领域中畅通无阻。 您将学习到的内容： 1. 申报要求与最后期限：了解企业税务合规所需的主要表格和申报截止日期。 2. 收益与利润：掌握企业收益的税务处理，并探索如何在美国税法下优化盈利策略。 3. 股东股息：了解股息的征税、分配方式及对股东的影响。 4. 公司清算：学习在美国法律下公司解散或清算时的税务影响。 5. 累计收益税：了解如何避免因保留收益过高而遭受罚款，并保持税务合规。 6. 国际税务：获取全球合规要求的见解，包括针对美国公司的基础侵蚀及反滥用税（BEAT）、全球无形低税收入（GILTI）等跨境税务规则。 课程内容： - 概述：介绍美国企业税法及合规要求。 - 申报要求、截止日期及处罚：深入了解企业税申报的截止日期、罚款及关键表格。 - 收益与利润：探索关于企业收益和盈利的税务规则。 - 股息、分配与认定要求：了解股息税务及股东分配要求。 - 股息所得扣除与慈善捐款：回顾股息的税收扣除以及慈善捐款在税务规划中的作用。 - 公司清算与股份赎回：理解公司清算或股份赎回时的税务影响。 - 累计收益税：深入探讨第531节关于累计收益税的相关规则。 - 预估税款：学习提前缴纳的税款如何影响公司税务计划与合规。 - 企业最低税收抵免：研究根据2022年通货膨胀减轻法案引入的企业最低税及其对税负的影响。 - 国际信息报告：了解如BEAT、GILTI及IRC第965节过渡税的关键国际报告要求。
In this comprehensive course, we'll explore the core principles and compliance requirements for U.S. corporations under business tax law. Designed for tax professionals, this course will guide you through the essential tax laws and strategies that shape corporate operations in the U.S., with a special focus on taxation for corporations at both the federal and international levels.Whether you're a tax professional looking to enhance your expertise or seeking a clear understanding of U.S. corporate tax rules, this course provides valuable insights on navigating the complex landscape of tax filings, dividend distributions, liquidations, and international business taxation.What You'll Learn:Filing Requirements & Deadlines: Learn about the key forms and filing deadlines essential for corporate tax compliance.Earnings and Profits: Understand the taxation of corporate earnings, and explore strategies to optimize profitability under U.S. tax law.Shareholder Dividends: Discover how dividends are taxed, distributed, and the implications for shareholders.Corporate Liquidations: Learn the tax implications during the dissolution or liquidation of a corporation under U.S. law.Accumulated Earnings Tax: Find out how to avoid penalties for excessive retained earnings and maintain compliance with tax regulations.International Taxation: Get insights into the global compliance requirements, including the Base Erosion and Anti-Abuse Tax (BEAT), GILTI, and other cross-border taxation rules affecting U.S. corporations.Course Content:Overview: Introduction to U.S. corporate tax laws and compliance requirements.Filing Requirements, Due Dates, and Penalties: In-depth look at the filing deadlines, penalties, and crucial forms for corporate tax filings.Earnings and Profits: Explore key taxation rules on corporate earnings and profitability.Dividends, Distributions, and Recognition Requirements: Learn about dividend taxation and shareholder distribution requirements.Dividend Received Deductions and Charitable Contributions: Review tax deductions for dividends and the role of charitable contributions in tax planning.Liquidation and Redemption of Shares: Understand the tax implications when a corporation undergoes liquidation or shares are redeemed.Accumulated Earnings Tax: Dive deep into the rules surrounding accumulated earnings tax under Section 531.Estimated Tax Payments: Learn how advance tax payments impact corporate tax planning and compliance.Corporate Minimum Tax Credit: Study the corporate minimum tax introduced by the Inflation Reduction Act of 2022 and its impact on tax liability.International Information Reporting: Understand key international reporting requirements such as BEAT, GILTI, and IRC Section 965 transition tax.
