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美国AICPA捞干货学习|计算合伙人的"风险"基准

来源:立信AICPA - 发布时间: 2019-07-22 - 【学会计到立信 相信品牌的力量!】 分享到

  1.计算合伙人的"风险"基准
 
  CALCULATING A PARTNER'S AT-RISK BASIS
 
  A taxpayer's initial amount at risk in an activity (sometimes referred to as an "at-risk basis") is calculated by combining the taxpayer's cash and property investment in the activity with any amount that the taxpayer has borrowed and is personally liable for with respect to it (Sec. 465(b)). A taxpayer's amount at risk is measured annually at the end of the tax year (Sec. 465(a)(1)). At-risk basis is increased annually by any amount of income in excess of deductions, plus additional contributions, and is decreased annually by the amount by which deductions exceed income and distributions (Prop. Regs. Sec. 1.465-22(c)). For purposes of adjusting at-risk basis, income includes tax-exempt income, and deductions include nondeductible expenses. In a real estate context, an increase of qualified nonrecourse financing increases the taxpayer's basis.
 
  纳税人在活动中的起始风险金额(有时称为"风险基项")的计算方法是将纳税人在活动中投入的现金和资产与纳税人需个人承担的借款金额相合并。(第465(b)节)。纳税人的风险金额在每年税务年度结束时计算(第465(a)(1)条)。风险基项每年根据收入与扣除额的差而增加或减少,再加上额外缴款和提取额 (提案,第 1.465-22(c)节)。为了调整风险基项,收入包括免税收入,扣除包括不可扣除的费用。在房地产方面,纳税人的资产基数随合格的无追索权融资的增加而增加。
 
  2.避免风险规则
 
  AVOIDANCE OF AT-RISK RULES
 
  These annual adjustments to at-risk basis have led to the following question: Because at-risk basis is determined at the end of the tax year, could a partnership increase debt at the end of the year to increase the amount of deductions that partners could use? (Prop. Regs. Sec. 1.465-4) states that this type of debt manipulation may not occur; however, if there is a valid business purpose for the debt, then certain facts and circumstances will be examined to determine whether an increase before the close of a tax year followed by a decrease in debt after the close of the tax year is allowed. These factors include the time between the increase and decrease of debt, what normal business practices dictate, and contractual agreements between the parties (Prop. Regs. Sec. 1.465-4(b)).
 
  这些对风险基项的年度调整导致以下问题:由于风险基项是在税务年度结束时确定的,合伙企业能否在年底以增加债务来增加合作人可以使用的扣减额?(提案第1.465-4节指出),这种债务操纵可能不会发生;但是,如果债务具有有效的商业目的,则将审查某些事实和情况,以确定是否允许在一个税年度结束前增加债务,然后在该税务年度结束后减少债务。这些情况包括债务增加和减少之间的时间、正常商业惯例和双方当事人之间的合同协议是什么。(提案第 1.465-4(b)节)
 
  译者:陈力老师,来源 |  文章摘自 《Journal of Accountancy》杂志,由立信USCPA整理发布,如有疑问,请后台联系我们

 

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