2019年AICPA考试受美国税改影响,改了哪些内容?
AICPA考试共有四门考试科目,其中REG科目受到2017年12月22日由美国总统特朗普签署的“ 税收减免和就业法案”的影响,TCJA)删除了Personal Exemption,AMT(Alternative Minimum Tax),以及针对跨司法区域税务处理 (multi-jurisdictional tax issues)的相关税法细则的修改。受影响最大的领域是联邦财产交易税(12-22%),联邦个人税(15-25%)和联邦实体税(28-38%)。
改动内容可以分为三大类:删除,修订,添加说明
删除
· Recall relationships qualifying for personal exemptions reported on federal Form 1040 — U.S. Individual Income Tax Return
· Identify the number of personal exemptions reported on federal Form 1040 — U.S. Individual Income Tax Return given a specifc scenario.
· Calculate alternative minimum taxable income and alternative minimum tax for a C corporation.
修订
· Compare the tax benefits of the different expensing options for tax depreciation for federal income tax purposes.
· Group name - Filing status
· Topic name - Computations of taxable income, taxliability and allowable credits
· Analyze the impact of net operating and/orcapital losses during tax planning for a Ccorporation.
· Calculate the revised basis of partnershipassets due to a transfer of a partnershipinterest for federal income tax purposes.
添加
· Calculate the qualifying business income(QBI) deduction for federal income taxpurposes.
· Recall relationships meeting the definitionof dependent for purposes of determiningtaxpayer filing status.
· Identify situations where the base erosionand anti-abuse tax (BEAT) would apply.
· Identify factors that would qualify incomeas Foreign Derived Intangible Income(FDII).
· Define the components of GlobalIntangible Low-Taxed Income (GILTI).
备考REG对于中国考生来说最大的难点就是中美会计专责这一块,因此学习REG要对美国税法及商法这块多下功夫!