Kế toán thuế thu nhập doanh nghiệp theo hệ thống kế toán Mỹ qua các thời kỳ

( Sol (90)-2011 ) VAN OE HOM NAY

KE TOAN THUE THU NHAP DOANH NGHIEP THEO

HE THONG KE TOAN MY QUA CAC THOI KY

Khdi qudt ve he thdng ke

todn My

Mpt sd mdc phdt trien cuu

he thdng ke todn My:

Nam 1939. Vien ke toiin

My (AIA) dugc thdnh lap lay

ten ggi Id Uy ban ve thii lyc

ke todn (CAP^. Thudt ngii' cdc

nguyen tdc ke lodn dugc chap

nhdn rgng rai (GAAP) Idn dau

tien dugc sii dyng. Uy ban

chirng khodn (SEC) uy quyen

phdt hdnh de thanh lap cdc lieu

chudn ke todn va CAP bat dau

nghien ciru ke lodn dudi dang

ban lin.

Nam 1953. CAP ban banh

dugc 51 ban tin nghien ciru ke

toan. Cdc khdi niem ke todn co

ban dya tren khai niem gia gdc

da dugc phdt trien bdi CAP vd

nhieu thii lue co ban ciia ke

todn tdi chinh dya tren nhii'ng

tuyen bd ciia CAP.

Nam 1957. AIA ddi ten

thanh Vien ke lodn cdng chung

My (AICPA).

Ndm 1959, Hgi dong

nguyen tac ke loan (Account￾ing Princible Board - APB)

dugc thanh lap thay the CAP.

Cdc APB thay the ciing cd

nhieu ban che nhu CAP nhung

da_ ban hanh dugc mgt s6 y

kien quan trgng.

Nam 1973, Hgi dong

chuan muc ke todn tdi chfnh

(Financial accounting Stand￾ard Board - FASB) dugc thdnh

* Hpc vien ngdn hdng

lap. F.ASB la mgt td chirc tu

nhdn dugc hinh thdnh de thiet

lap cdc chuan myc ve ke loan

tai chinh xd lap bdo cdo tdi

chinh. Mac ddu Uy ban chu'iig

khodn (SEC) cd quyen lyc vd

irdch nhiem phdp ly de dam

bao Ludi chung khodn vd cdc

chuan muc ke lodn cd hieu lyc

trong thyc te nhung viec soan

thao X'd cdng bd cdc chuan

myc ke todn dugc '-"ASB tien

hdnh. SEC chi lu x'dn vd tham

gia soan thao chudn muc ke

todn khi thyc su cdn thiet.

Cho den nay, FASB ban

hdnh dugc 168 chuan muc ke

todn tdi chinh (FASs).

Ke loan thue thu nhdp

doanh nghiep theo he thdng ke

todn My qua c ic thai ky

Lich sir phdt trien ciia

ke loan thue thu nhap tai My

dugc khdi qudt irong ba giai

doan chinh dd Id:

+ Thdng 12/1967 APB

ban hdnh y kien so 11 - Ke

lodn thue thu nhdp (APB 11).

APB 11 lap trung chu x'eu

vdo bdo cdo thu nhdp trong

viec xdc dinh thue thu nhdp.

Phuang phdp hoan lai trong

APB 11 dugc dp dung de xac

djnh thue hoan lai. Sy khdc

biet giiia so thue xdc djnh

dugc X'd so thue thyc te phdi

nop trong nam hien hdnh lao

nen thue hodn lai dugc APB

11 de cap den Id do phdt sinh

chenh lech thai izian.

Ths. Phan Thj Anh Dao *

+ Thdng 12,1987 FASB

ban hdnh bdo cdo so 96 - Ke

loan ihu^ thu nhdp (RAS 96)

de thay the .APB 11 xdi nhirng

thay ddi ddng ke trong phuang

phdp xdc dinh chi phi thul thu

nhdp. FAS 96 da de cap d^n cd

chenh lech xTnli xien x'd chenh

lech lam thai x'd thdng qua

phuang phdp liep can bang

can doi ke lodn. Tuv nhien

F.'\S 96 ciing gdy nhieu tranh

cdi vi tinh phirc tap cua nd

vd viec thyc hien bi FASB tri

hoan nhieu ldn.

+ Thang 2/1992 FAS 96

dugc thay the bai chudn mue

ke loan ldi chinh sd 109 - ke

loan thua thu nhdp (FAS 109).

FAS 109 dugc ban hdnh co

bdn dya tren F.AS 96 ddc biet

la FAS 109 liep luc vdi phuong

phdp tiep can bang cdn ddi ke

todn vd chenh lech lam thdi.

Ben canh do FAS 109 cd de

cap den mot so van de khac

biet vdi FAS 96. chang ban

FAS 109 cho phep xem xet thu

nhap dir kien trong luong lai

xd cdc chi phi trong viec xdc

djnh lai sdn thue hodn lai vd

thue hoan lai phai tra.

Mdl sd diem khdc biet ca

han vd he lodn thue thu nhqp

giira APB II, E4S 96 vd FAS

109:

Ngi dung ke todn thue

thu nhdp doanh nghiep lai My

trong giai doan hien nay.

Cho den nay My van dp

Tqp chf nghien cufu Tdi chfnh ke'todn (61