Principles of taxation for business and investment planning,2008

目录
第一部分 税收环境探索
第1章 税收种类与税收征管权
一些基本术语
税收的一般性质
税收的动态性质
联邦税法的法源
结论
关键术语
讨论问题与习题
应用题
问题确认题
研究题
税收筹划案例
第2章 税收政策问题:良税的标准
良税的标准
税收应具有充足性
税收应具有便利性
税收应具有效率
税收应具有公平性
结论
关键术语
讨论问题与习题
应用题
问题确认题
研究题
税收筹划案例
第二部分 税收筹划基础
第3章 作为交易成本的税收
制定决策时净现值的作用
税收和现金流
安排交易结构以减少税收
结论
关键术语
讨论问题与习题
应用题
问题确认题
税收筹划案例
第4章 税收筹划原则
避税——不是逃税
所得税筹划机会从何而来?
实体变量
时期变量
征管地变量
特征变量
制定税收筹划策略
结论
关键术语
讨论问题与习题
应用题
问题确认题
研究题
税收筹划案例
第5章 税务调研
培养税务调研技能
第一步: 掌握事实
第二步: 确定问题
第三步: 确定法源
第四步: 分析相关法源
第五步: 重复第一步到第四步
第六步: 将研究结论告知客户
结论
关键术语
讨论问题与习题
应用题
问题确认题
研究题
税收筹划案例
第三部分 应税所得的计量
第6章 企业经营的应税所得
作为应税所得的营业利润
纳税年度
会计方法
收付实现制
权责发生制
净营业亏损
结论
会计/税收差异来源
关键术语
讨论问题与习题
应用题
问题确认题
研究题
税收筹划案例
第7章 财产购置与成本回收扣除
可扣除成本还是资本化成本?
税基的关键性作用
成本回收方法介绍
存货与已售商品成本
企业有形资产的折旧
无形资产的摊销
自然资源折耗
结论
会计/税收差异来源
关键术语
讨论问题与习题
应用题
问题确认题
研究题
税收筹划案例
附表7-A 半季惯例折旧率表
第8章 财产处置
确认损益的计算
损益的税收特征
非资本性资产的处置
其他财产处置
结论
会计/税收差异来源
关键术语
讨论问题与习题
应用题
问题确认题
研究题
税收筹划案例
第9章 非应税交易
资产交易的税收中性
一般性非应税交易
同类资产交易
非自愿交易
企业实体的形式
洗售规则
结论
会计/税收差异来源
关键术语
讨论问题与习题
应用题
问题确认题
研究题
税收筹划案例
第三部分综合习题
第四部分 企业所得税
第10章 经营主体的选择
传递实体的税收筹划
合伙企业还是S型公司?
少数股东持股公司的税收筹划
结论
关键术语
讨论问题与习题
应用题
问题确认题
研究题
税收筹划案例
注册会计师考试模拟题
第11章 企业税收管辖权问题
州税收和地方税收
国际企业经营的税收后果
国外税收抵免
海外企业的组织形式
国外所得的美国税收递延
结论
会计/税收差异来源
关键术语
讨论问题与习题
应用题
问题确认题
研究题
税收筹划案例
第四部分综合习题
第五部分 个人纳税人
第12章 薪酬和退休金筹划
薪酬交易
雇员还是独立合伙人?
缴纳工资税与薪金税
雇员福利
雇员股票期权
与雇佣相关的费用
退休筹划
合格计划的类型
结论
会计/税收差异来源
关键术语
讨论问题与习题
应用题
问题确认题
研究题
税收筹划案例
第13章 投资与个人财务规划
商业活动与投资活动
金融资产投资
证券交易损益
资本损益的税收后果
对小企业的投资
投资费用
不动产投资
被动性活动投资
财富转移筹划
结论
关键术语
讨论问题与习题
应用题
问题确认题
研究题
税收筹划案例
附录13-A 表D的复杂问题
附录13-B 联邦转移税率(2007)
第14章 个人活动的税收后果
从任何来源取得的总收入
个人费用
个人损失
房屋所有权的税收后果
作为可选择的最低税调整的分项扣除
结论
关键术语
讨论问题与习题
应用题
问题确认题
研究题
税收筹划案例
第五部分综合习题
注册会计师考试模拟题
附录14-A 社会保障工作表
术语表
附录A 一美元的现值
附录B 一美元年金的现值
PART ONE EXPLORING THE TAX ENVIRONMENT
Chapter 1 Types of Taxes and the Jurisdictions That Use Them
Some Basic Terminology
The Pervasive Nature of Taxation
Dynamic Nature of Taxation
Sources of Federal Tax Law
Conclusion
Key Terms
Questions and Problems for Discussion
Application Problems
Issue Recognition Problems
Research Problems
Tax Planning Cases
Chapter 2 Tax Policy Issues: Standards for a Good Tax
Standards for a Good Tax
Taxes Should Be Sufficient
Taxes Should Be Convenient
Taxes Should Be Efficient
Taxes Should Be Fair
Conclusion
Key Terms
Questions and Problems for Discussion
Application Problems
Issue Recognition Problems
Research Problems
Tax Planning Case
PART TWO FUNDAMENTALS OF TAX PLANNING
Chapter 3 Taxes as Transaction Costs
The Role of Net Present Value in Decision Making
Taxes and Cash Flows
Structuring Transactions to Reduce Taxes
Conclusion
Key Terms
Questions and Problems for Discussion
Application Problems
Issue Recognition Problems
Tax Planning Cases
Chapter 4 Maxims of Income Tax Planning
Tax Avoidance—Not Evasion
What Makes Income Tax Planning Possible?
The Entity Variable
The Time Period Variable
The Jurisdiction Variable
The Character Variable
Developing Tax Planning Strategies
Conclusion
Key Terms
Questions and Problems for Discussion
Application Problems
Issue Recognition Problems
Research Problems
Tax Planning Cases
Chapter 5 Tax Research
Developing Tax Research Skills
Step 1: Get the Facts
Step 2: Identify the Issues
Step 3: Locate Authority
Step 4: Analyze Authority
Step 5: Repeat Steps 1 through 4
Step 6: Communicate Your Conclusions
Conclusion
Key Terms
Questions and Problems for Discussion
Application Problems
Issue Recognition Problems
Research Problems
Tax Planning Cases
PART THREE THE MEASUREMENT OF TAXABLE INCOME
Chapter 6 Taxable Income from Business Operations
Business Profit as Taxable Income
The Taxable Year
Methods of Accounting
The Cash Method
The Accrual Method
Net Operating Losses
Conclusion
Sources of Book/Tax Differences
Key Terms
Questions and Problems for Discussion
Application Problems
Issue Recognition Problems
Research Problems
Tax Planning Cases
Chapter 7 Property Acquisitions and Cost Recovery Deductions
Deductible Expense or Capitalized Cost?
The Critical Role of Tax Basis
Introduction to Cost Recovery Methods
Inventories and Cost of Goods Sold
Depreciation of Tangible Business Assets
Amortization of Intangible Assets
Depletion of Natural Resources
Conclusion
Sources of Book/Tax Differences
Key Terms
Questions and Problems for Discussion
Application Problems
Issue Recognition Problems
Research Problems
Tax Planning Cases
Appendix 7-A Midquarter Convention Tables
Chapter 8 Property Dispositions
Computation of Gain or Loss Recognized
Tax Character of Gains and Losses
Dispositions of Noncapital Assets
Other Property Dispositions
Conclusion
Sources of Book/Tax Differences
Key Terms
Questions and Problems for Discussion
Application Problems
Issue Recogmtion Problems
Research Problems
Tax Planning Cases
Chapter 9 Nontaxable Exchanges
Tax Neutrality for Asset Exchanges
A Genenc Nontaxable Exchange
Like-Kmd Exchanges
Involuntary Conversions
Formations of Business Entities
Wash Sales
Conclusion
Sources of Book/Tax Differences
Key Terms
Questions and Problems for Discussion
Application Problems
Issue Recognition Problems
Research Problems
Tax Planning Cases
Comprehensive Problems for Part Three
PART FOUR THE TAXATION OF BUSINESS INCOME
Chapter 10 The Choice of Business Entity
Tax Planning with Passthrough Entities
Partnership or S Corporation?
Tax Planning with Closely Held Corporations
Conclusion
Key Terms
Questions and Problems for Discussion
Application Problems
Issue Recognition Problems
Research Problems
Tax Planning Cases
CPA Exam Simulation
Chapter 11 Jurisdictional Issues in Business Taxation
State and Local Taxation
Tax Consequences of International Business Operations
Foreign Tax Credit
Organizational Forms for Overseas Operations
Deferral of U.S.Tax on Foreign Source Income
Conclusion
Sources of Book/Tax Differences
Key Terms
Questions and Problems for Discussion
Application Problems
Issue Recognition Problems
Research Problems
Tax Planning Cases
Comprehensive Problems for Part Four
PART FIVE THE INDIVIDUAL TAXPAYER
Chapter 12 Compensation and Retirement Planning
The Compensation Transaction
Employee or Independent Contractor?
Wage and Salary Payments
Employee Fringe Benefits
Employee Stock Options
Employment-Related Expenses
Retirement Planning
Types of Qualified Plans
Conclusion
Sources of Book/Tax Differences
Key Terms
Questions and Problems for Discussion
Application Problems
Issue Recognition Problems
Research Problems
Tax Planning Cases
Chapter 13 Investment and Personal Financial Planning
Business versus Investment Activities
Investments in Financial Assets
Gains and Losses from Security Transactions
Tax Consequences of Capital Gains and Losses
Investments in Small Corporate Businesses
Investment Expenses
Investments in Real Property
Investments in Passive Activities
Wealth Transfer Planning
Conclusion
Key Terms
Questions and Problems for Discussion
Application Problems
Issue Recognition Problems
Research Problems
Tax Planning Cases
Appendix 13-A Comprehensive Schedule D Problem
Appendix 13-B Federal Transfer Tax Rates(2007)
Chapter 14 Tax Consequences of Personal Activities
Gross Income from Whatever Source Derived
Personal Expenses
Personal Losses
Tax Consequences of Home Ownership
Itemized Deductions as AMT Adjustments
Conclusion
Key Terms
Questions and Problems for Discussion
Application Problems
Issue Recognition Problems
Research Problems
Tax Planning Cases
Comprehensive Problems for Part Five
CPA Exam Simulations
Appendix 14-A Social Security Worksheet
Glossary
Appendix A Present Value of $1
Appendix B Present Value of Annuity of $1