1. Financial Reporting for Taxes(境外财务报告的税项介绍) a. Tax Disclosure on Financial Statements(税务在财务报告中的体现) b. Tax Effects on the Balance Sheet and Income Statement(税务对财务负债表及盈亏表的影响)
2. Income Tax Accounting(跨国所得税会计基础知识) a. Use of the Liability Method of Accounting for Taxes under FAS 109(负债会计方法在所得税分析中的运用) b. Scope(涉及范围) c. Key Term and Concepts(主要概念和专用名词) d. Definitions(主要概念定义) e. Examples and Explanations(实例解释) f. Liability Method Principles(负债会计方法的基本原理) g. Measurement of Deferred Tax Assets and Liabilities(推延税项的衡量) h. Permanent and Temporary Difference(永久和暂时性的财税区别) i. Valuation Allowance(评估储备) j. Tax Laws and Rates Changes(税法和税率的变更)
3. Tax Provision Preparation Including Financial Statement Disclosures(财务报告税项准备以及在财务报告中税项披露) a. Current Tax Expense and Benefit(现时税负及税利计算) b. Deferred Tax Assets (DTA) and Deferred Tax Liabilities (DTL) (推延税资产和推延税负债) c. Deferred Income Tax Expense and Benefit(推延税负和税利) d. Financial Statement Disclosures Requirements(财务报告披露要求) e. Disclosure Requirements for Public and Non-public Companies(上市和非上市公司财务税项披露要求的不同) f. Examples Identifying Inaccuracies and Inadequacies in Disclosures(实例说明不准确和不充分的财务披露) g. Tax Journal Entries Record(报表税项记录)
4. China Tax Accounting True Up to US Parent Financial Statements(中国税务会计调整以符合美国母公司财务报告) a. Identify Current or Deferred Tax Items(鉴别现时和推延税项) b. Identify Permanent and Temporary Differences(鉴别永久性和临时性财税区别) c. True Up China Tax Items to US GAAP Parent(调整税项以符合美国母公司财务报告要求) d. Possible FIN 48 Items, such as Local Tax Benefits, Transfer Pricing Claims(可能受到美方税务储备的中国税项,如地方税优惠、转让定价等) e. China Tax Audit and Adjustments Impacts on US Parent(中国税务稽查和调整对美国母公司的影响) f. Constant Communication with Parent and Auditors(不断连续与美国母公司和独立审计沟通)
课程介绍 评价详情(0)
培训受众:
课程收益:
课程大纲
a. Tax Disclosure on Financial Statements(税务在财务报告中的体现)
b. Tax Effects on the Balance Sheet and Income Statement(税务对财务负债表及盈亏表的影响)
2. Income Tax Accounting(跨国所得税会计基础知识)
a. Use of the Liability Method of Accounting for Taxes under FAS 109(负债会计方法在所得税分析中的运用)
b. Scope(涉及范围)
c. Key Term and Concepts(主要概念和专用名词)
d. Definitions(主要概念定义)
e. Examples and Explanations(实例解释)
f. Liability Method Principles(负债会计方法的基本原理)
g. Measurement of Deferred Tax Assets and Liabilities(推延税项的衡量)
h. Permanent and Temporary Difference(永久和暂时性的财税区别)
i. Valuation Allowance(评估储备)
j. Tax Laws and Rates Changes(税法和税率的变更)
3. Tax Provision Preparation Including Financial Statement Disclosures(财务报告税项准备以及在财务报告中税项披露)
a. Current Tax Expense and Benefit(现时税负及税利计算)
b. Deferred Tax Assets (DTA) and Deferred Tax Liabilities (DTL) (推延税资产和推延税负债)
c. Deferred Income Tax Expense and Benefit(推延税负和税利)
d. Financial Statement Disclosures Requirements(财务报告披露要求)
e. Disclosure Requirements for Public and Non-public Companies(上市和非上市公司财务税项披露要求的不同)
f. Examples Identifying Inaccuracies and Inadequacies in Disclosures(实例说明不准确和不充分的财务披露)
g. Tax Journal Entries Record(报表税项记录)
4. China Tax Accounting True Up to US Parent Financial Statements(中国税务会计调整以符合美国母公司财务报告)
a. Identify Current or Deferred Tax Items(鉴别现时和推延税项)
b. Identify Permanent and Temporary Differences(鉴别永久性和临时性财税区别)
c. True Up China Tax Items to US GAAP Parent(调整税项以符合美国母公司财务报告要求)
d. Possible FIN 48 Items, such as Local Tax Benefits, Transfer Pricing Claims(可能受到美方税务储备的中国税项,如地方税优惠、转让定价等)
e. China Tax Audit and Adjustments Impacts on US Parent(中国税务稽查和调整对美国母公司的影响)
f. Constant Communication with Parent and Auditors(不断连续与美国母公司和独立审计沟通)
培训师介绍
董老师熟悉中国、香港、美国税法,曾任职UT斯达康、OmniVision科技等公司的税务总监,负责处理国内企业与境外企业之间的关联交易,以及制定境内外关联企业之间业务的价格策略。2008年起,应国内税务机关的邀请,多次为税务机关、国内企业提供关联交易方面的专题培训、特别纳税调整相关税务政策辅导。
本课程名称: 跨国企业境内外税务会计协调操作
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