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所在平台: Udemy |
课程主页: https://www.udemy.com/course/tax-minimization-strategies-when-computing-corporate-tax-exp/
课程评论：没有评论
课程名称：企业税费计算中的税损最小化策略 课程概述：本课程将深入探讨企业应纳税所得额的计算，涵盖企业税务合规问题以及企业税费费用的计算。此外，课程还将介绍如何降低有效税率的各项策略，包括国内生产活动抵扣（DPAD）和各项企业税收抵免。 学习目标： * 探索企业所得税申报相关的合规问题，包括在M-1附表中将财务收入与应税收入进行调节的要求。 * 学习如何计算企业所得税的预缴税款。 * 认识有效税率与法定税率的重要性，以及可以采取哪些策略将有效税率降低至法定税率以下。 * 理解国内生产活动抵扣（DPAD）的重要性。 * 理解各项企业税收抵免的重要性。
This course covers the computation of corporate taxable expense, including corporate tax compliance issues and the computation of the corporate tax expense.We also look at items that may reduce the effective tax rate including Domestic Production Activities Deduction and various business tax credits.Learning ObjectivesExplore the compliance issues relating to the filing of a corporate tax return, including the requirement to reconcile financial and taxable income on Schedule M-1Explore how to compute corporate estimated tax paymentsRecognize the importance of the Effective Tax Rate versus the Statutory Tax Rate and what strategies can be employed to reduce the effective tax rate below the statutory tax rateRecognize the importance of the Domestic Production Activities DeductionRecognize the importance of the various Business Tax Credits
