در این آموزش تصویری با اصول مالیات بر درآمد آشنا می شوید. این دوره به معرفی مفاهیم و اصطلاحات پایه مالیات از قبیل اصول برنامه ریزی مالیاتی ، مالیات بر درآمد ، محاسبه نرخ مالیاتی و محاسبه کسر مالیات می پردازد. در ادامه مزایای برنامه ریزی مالیاتی ، نحوه تکمیل اظهارنامه مالیاتی و مسائل مالیاتی برای کسب و کارهای کوچک را مورد بررسی قرار می دهد.
این دوره آموزشی محصول موسسه Lynda است.

سرفصل های دوره:

  • بررسی مالیات بر درآمد
  • معرفی انواع مختلف مالیات
  • کار با سیستم مالیات بر درآمد
  • کار با بازه های مالیات
  • نحوه محاسبه بازه های مالیات
  • نحوه محاسبه کسر مالیات
  • کار با درآمد و سود سرمایه
  • معرفی روزنه های فرار مالیاتی
  • معافیت های مالیاتی چیست؟
  • نمونه هایی از معافیت های مالیاتی
  • نحوه تکمیل اظهارنامه مالیاتی
  • تعدیل درآمد ناخالص
  • نحوه پرداخت مالیات
  • محاسبه درآمد ناخالص
  • نحوه پرکردن اظهارنامه مالیاتی
  • اصول برنامه ریزی مالیاتی
  • برنامه ریزی مالیاتی چیست؟
  • ساختار کسب و کار
  • مسائل عمومی مالیات بر درآمد
  • محاسبه مالیات بر اساس هزینه های شخصی
  • مسائل مالیاتی برای کسب و کارهای کوچک
  • کسر هزینه های کسب و کار
  • و…

عنوان دوره: Lynda Income Tax Fundamentals
مدت زمان: 2 ساعت و 24 دقیقه
نویسنده: Jim Stice and Kay Stice


Lynda Income Tax Fundamentals

Jim Stice and Kay Stice
2h 24m
Appropriate for all

Accounting and finance professors Jim and Kay Stice will make filing this year's taxes a bit easier for you by explaining basic taxation concepts and terminology. In this course, they cover topics such as taxable income, tax brackets, average tax rates, withholdings, deductions, and credits, and explain the motivation behind federal tax deductions for mortgages, dependents, and charitable giving. They review the steps involved in filing a personal income tax return, address some of the issues that corporations and small businesses face in filing their returns, and cover the benefits of tax planning.
This is a self-contained introductory course to income tax, but if you'd like more information about accounting in general, check out the Stices' foundational course, Accounting Fundamentals.
NOTE: The information in this course applies only to the United States.
Topics include:
The history of income tax
Tax brackets, rates, deductions, and credits
Completing a basic tax return (1040A)
Tax planning
Shifting income
Understanding corporate income taxes
Avoiding tax-evasion schemes
Tax issues for small businesses

1m 53s
1m 53s
1. Income Tax Overview
8m 51s
The history of income taxes
2m 16s
Different kinds of taxes
3m 3s
How many sets of books does a large company keep?
3m 32s
2. A Simple Income Tax System
22m 19s
Taxman by the Beatles
1m 8s
Tax brackets
3m 34s
Average and marginal tax rates
7m 9s
Tax deductions and tax credits
4m 55s
Ordinary income and capital gains income
5m 33s
3. Common Tax Loopholes and General Income Tax Policy
18m 1s
Who gets tax breaks?
1m 33s
Examples of individual and business tax breaks
6m 27s
The biggest tax loopholes in the US tax code
3m 47s
Income taxes and public policy
6m 14s
4. Completing a Basic Tax Return
30m 3s
Della and Dee Stice doing people's taxes
1m 53s
Joint Form 1040A Adjusted Gross Income (AGI)
9m 32s
Joint Form 1040A to tax payment or tax refund
8m 47s
Itemized deductions
2m 4s
Single Form 1040A Adjusted Gross Income (AGI)
3m 5s
Single Form 1040A tax payment or tax refund
2m 45s
Online tax returns
1m 57s
5. Principles of Tax Planning
16m 24s
Tesla and tax planning
2m 11s
What is tax planning?
2m 24s
Strategy one: Shift income from one time period to another
4m 46s
Strategy two: Shift income from one pocket to another
4m 12s
Strategy three: Change the character of the income
2m 51s
6. Corporate Income Taxes
14m 55s
How large are corporate income taxes?
2m 12s
Business structures
4m 42s
General corporate income tax issues
4m 51s
Multinational corporate income tax issues
3m 10s
7. Income Taxes: Planning vs. Evasion
11m 29s
US income tax on income from foreign countries
1m 53s
Common tax evasion schemes: Refusing to file, understating income, and hiding income offshore
4m 8s
Common tax evasion schemes: Claiming personal expenses, paying above-market wages, and classifying workers incorrectly
5m 28s
8. Common Income Tax Issues for Small Businesses
13m 11s
Tax issues for small businesses
1m 21s
Keep good records, don't hide income, and deduct only reasonable business expenses
5m 36s
Employee vs. contractor, business structure, and tax advisors
3m 35s
Is your goal to minimize your income taxes?
2m 39s
7m 41s
Taxes can be complex, but you have the basic tools
1m 40s
4m 29s
Concluding income tax advice
1m 32s