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所在平台: Udemy |
课程主页: https://www.udemy.com/course/cpa-ea-us-business-tax-preparer-partnerships-form-1065/
课程评论：没有评论
课程名称：CPA、EA、美国商业税务准备员 - 合伙企业（表格1065） 课程概述：如果您从事税务工作并希望了解美国合伙企业的税务处理，这个课程正是为您准备的。我们将详细讲解根据《国内税收法典》（IRC）需要了解的重要规则和概念，以简单的解释和实际案例为基础。本课程涵盖您所需了解的美国合伙企业税务的所有内容。您将学习到2017年《减税与就业法案》（TCJA）引入的合伙企业新审计规则。我们还将解释合伙企业如何报告收入和支出、如何向合伙人分配利润，以及流转税务的运作方式。 您将清楚理解家庭合伙企业及其适用的特殊税务规则。我们将讲解保证支付、对合伙企业的财产和服务贡献，以及如何计算合伙人的基础。此外，本课程还涵盖了合伙企业成立、解散或债务取消时的相关事宜。 每个视频将逐步探讨以下重要主题： - 新的合伙企业审计规则如何运作 - 合伙企业的收入、支出和分配如何纳税 - 税法下家庭合伙企业的处理方式 - 合伙人如何向合伙企业贡献财产和服务 - 如何计算和调整合伙人的基础 - 合伙企业的成立、解散和审计流程 - 关键的申报截止日期、罚款和审计通知 通过本课程的学习，您将了解美国税法如何对待合伙企业，并将能够在您的税务实践中应用这些知识。无论您是否已有合伙企业的工作经验，或是准备进行相关工作，本课程都将增强您的信心。
If you work in taxation and want to understand how partnerships are taxed in the U.S., this course is for you. We will break down the important rules and concepts you need to know under the Internal Revenue Code (IRC), using simple explanations and real-world examples.This course covers everything you need to know about U.S. partnership taxation. You will learn about the new audit rules for partnerships introduced by the 2017 Tax Cuts and Jobs Act (TCJA). We will also explain how partnerships report income and expenses, how distributions are made to partners, and how flow-through taxation works.You will gain a clear understanding of family partnerships and the special tax rules that apply to them. We will explain guaranteed payments, contributions of property and services to a partnership, and how to calculate a partner's basis. The course also covers what happens when a partnership is formed, dissolved, or cancels debts.In each video, you will explore important topics step-by-step:How the new partnership audit rules workHow partnership income, expenses, and distributions are taxedHow family partnerships are handled under tax lawHow partners contribute property and services to a partnershipHow to calculate and adjust the partner's basisHow partnerships are formed, dissolved, and auditedKey filing deadlines, penalties, and audit noticesBy the end of this course, you will understand how U.S. tax law treats partnerships and will be ready to apply this knowledge in your tax practice. Whether you work with partnerships already or are preparing to do so, this course will give you the confidence you need.
