美国税改给2019年USCPA考试带来了什么影响？
作者：泽稷小编 发布时间：2018-11-15 16:40
AICPA考试共有四门考试科目，泽稷教育小编了解到，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）删除了个人豁免，AMT（替代性最低税），以及针对跨司法区域税务问题（多辖区税务问题）的相关税法细则的修改。
改动内容可以分为三大类：删除，修订，添加说明。泽稷教育在下面都给列出来了：
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).
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％）。
另外对于中国考生来说备考REG最大的难点就是中美会计专责这一块，因此泽稷教育小编建议大家学习REG要对美国税法及商法这块多下功夫
