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CHAPTER18IncomeTaxesandBusinessDecisions第十八章所得税与经营决策Keytermsintroducedoremphasizedinchapter18:本章重点词汇Adjustedgrossincome:Asubtotalinanindividual’staxreturncomputedbydeductingfromgrossincomeanybusiness-relatedexpensesandotherdeductionsauthorizedbylaw.Akeyfiguretowhichmanymeasurementsarelinked.调整后总收益：在个人纳税申报表中，总收益扣除有关的经营费用和法律允许扣除的其他项目后所得的收益小计。许多项目的计算都与该指标有关联。Alternativeminimumtax(AMT)Aspecialtaxcomputationdesignedtoensurethathigh-incometaxpayerspayasignificantamountoftaxesregardlessoftheirdeductionsortaxshelters.选择性最低税金一种特殊的税金计算方法，以确保高收入的纳税者交纳高额税金，不管其税收扣除项目或避税手段如何。Capitalasset:Stocks,bonds,andrealestatenotusedinatradeorbusiness.资本资产：股票、债券和不动产等不用于交易和经营的资产。Capitalgainorloss:Thedifferencebetweenthecostbasisofacapitalassetandtheamountreceivedfromitssale.资本利得或损失：资本资产的成本基础和其出售所得之间的差异。Cashbasisofaccounting:Revenueisrecordedwhenreceivedincashandexpensesarerecordedintheperiodinwhichpaymentismade.Widelyusedforindividualtaxreturnsandfortaxreturnsofprofessionalfirms,farms,andservice-typebusinesses.Givestaxpayersadegreeofcontrolovertaxableincomebydeliberatetimingofcollectionsandpayments.Notusedinmostfinancialstatementsbecauseitfailstomatchrevenuewithrelatedexpenses.现金收付实现制会计：在现金收到时确认收入，在现金支付时确认费用。广泛运用于个人纳税申报表和职业合伙人企业、农场以及服务性企业纳税申报表的编制。在这种制度下，纳税人可以通过安排收、付款的时间来对应税收益实施一定程度的控制。由于该种制度不能将收入和相关费用进行有效的配比，故在大多数财务报表的编制中不能使用。Deduction:Anamount(otherthanapersonalanddependencyexemption)thatcanbesubtractedfromgrossincomeinthecomputationoftaxableincome.(税收）扣除：在计算应税收益过程中，可以从总收入中扣除的（除个人或被抚养人豁免项目之外）项目。Deferredincometaxes:Incometaxesapplicabletoincomewhichhasbeenrecognizedforfinancialreportingpurposes,butwhichwillnotbereportedforincometaxpurposesuntilafutureaccountingperiod.递延所得税：基于那些已经因财务报告目的而报告的，但在所得税纳税申报表需递延到以后期间报告的收益的所得税。Doubletaxation:Theconceptthatcorporateincomeistaxedontwoseparateoccasions:first,tothecorporationwhenitisearned；andsecond,tothestockholdersastheearningsaredistributedintheformofdividends.双重征税：指企业所得将被两次征税：一次是企业就其所得交纳企业所得税，另一次是企业所得以现金股利的形式发放给股东时，股东要就此交纳个人所得税。Exclusion:Incomewhichbylawisexemptfromfederalincometaxes.(税收）豁免：法律允许不交纳联邦所得税的收益项目。Grossincome:Allincomeandgainsfromwhateversourcederived,lessitemsspeciallyexcludedbylaw,suchasinterestonstateandmunicipalbonds.总收益：所有的收益和利得，减去法律明确规定的税收豁免项目，如州和市政债券的利息收入等。Interperiodincometaxallocation:Allocationofincometaxexpenseamongaccountingperiodsbecauseoftemporarydifferencesbetweenaccountingincomeandtaxableincome.Causesincometaxexpensereportedinfinancialstatementstobeinlogicalrelationshiptoaccountingincome.所得税（费用）跨期分配：由于会计所得和纳税所得之间的临时性（时间性）差异，而导致的所得税费用在会计期间之间的分配。该项分配使得财务报表上所列示的所得税费用与会计所得之间具有逻辑上的（配比）关系。Itemizeddeduction:Personalexpensesdeductiblefromadjustedgrossincome,suchasmortgageinterest,propertytaxes,contributions,andmedicalexpensesandcasualtylossesinexcessofcertainamounts.分项扣减数：可以从调整后的总收益中扣减的个人费用项目，如抵押利息，财产税，养老金和超过一定金额的医疗费和意外损失。Marginaltaxrate:Thetaxrateapplicabletochangesinthetaxpayer’staxableincome.Normallythehighesttaxrateapplicabletothetaxpayer’sincome.边际税率：对纳税人应税所得的变化额所征收的所得税税率。一般情况下是指纳税人的应税所得所适用的最高税率。Personalexemption:Adeductionofspecifiedamountsfromadjustedgrossincomeforthetaxpayer,thetaxpayer’sspouse,andeachdependent.个人免税：针对纳税人、纳税人的配偶以及每一个受瞻养人，而从调整后的总收益中扣除规定数额的项目。Standarddeduction:Aspecifiedamounttobedeductedfromadjustedgrossincome.Analternativetolistingitemizeddeductions,suchasmortgageinterestandpropertytaxes.标准扣除额：从调整后的总收益中扣除的具体金额。是分项扣减法的替代方法。Taxcredit:Anamounttobesubtractedfromthetaxitself.Examplesaretheearnedincomecreditandthecreditforchildasexpenses.税款减除数：直接从税款中减除的金额。如所得税减除和子女护理费优惠。Taxevasion:Anillegalunderreportingoftaxableincome.逃税：非法低报应税所得的行为。Taxliability:Thetotalamountofincometaxesowedbyataxpayerforthecurrentyear(regardlessofwhetherportionsofthisobligationhavealreadybeenpaid).税收负债：纳税人当年度所欠的所得税金额总计，不考虑其实际的支付情况。Taxplanning:Asystematicprocessofminimizingincometaxesbyconsideringinadvancethetaxconsequencesofalternativebusinessorinvestmentactions.Amajorfactorinchoosingtheformofbusinessorganizationandcapitalstructure,inlease-or-buydecisions,andintimingoftransactions.税收筹划：通过事先考虑可供选择的经营或投资活动的税收后果，来使所得税税负最小的系统性过程。是企业在选择经营组织形式和资本结构，进行租赁-抑或-购买决策，以及安排交易时间的主要因素。Taxshelters:Investmentprogramsdesignedtoshowlossesintheshorttermtobeoffsetagainstothertaxableincome,butofferingthehopeoflong-runprofits..税盾：设计一项投资方案，在短期内呈现损失，从而可以抵减其他应税收益，并同时具有长期获利的希望。Taxableincome:Thecomputedamounttowhichtheappropriatetaxrateistobeappliedtoarriveatthetaxliability.应纳税所得：与适用的所得税税率相乘求得税收负债的金额。Learningobjectives:1.Describethefederalincometax:itshistoryandobjectives.2.Discusstheadvantageofthecashbasisofaccountingforpreparationofindividualincometaxreturns.3.Statetheformulafordeterminingthetaxableincomeofanindividual.4.Explaintherecentchangesintaxationofcapitalgainsandlosses.Continue:5.Contrastthedeterminationoftaxableincomeforacorporationwiththatforanindividual.6.Describethecircumstancesthatcreatealiabilityfordeferredincometaxes.7.Explainhowtaxplanningisusedinchoosingtheformofbusinessorganizationandthecapitalstructure.Lo1:Describethefederalincometax:itshistoryando