所得税
The following table provides details of income taxes:
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(Dollar amounts in thousands)
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Three months ended March 31,
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Nine months ended March 31,
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2013
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2012
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2013
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2012
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Income before income taxes
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$
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192,115
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$
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274,033
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$
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513,531
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$
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668,202
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Provision for income taxes
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$
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25,733
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$
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68,687
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$
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105,152
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$
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160,064
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Effective tax rate
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13.4
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%
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25.1
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%
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20.5
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%
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24.0
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%
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该公司估beplay官网ued计年度截止日期年度有效税率
June 30, 2013
is approximately
21.0%
.
The difference between the actual effective tax rate of
13.4％
during the quarter and the estimated annual effective tax rate of
21.0%
is primarily due to a decrease in tax expense of
$14.4 million
as a result of the reinstatement of the U.S. federal research credit during the three months ended March 31, 2013. On January 2, 2013, the American Taxpayer Relief Act of 2012 was signed into law, which reinstated the research credit retroactive to January 1, 2012 and extended the credit through December 31, 2013, enabling the Company to recognize a retroactive tax credit for prior periods during the three months ended March 31, 2013.
税收费用较低的百分比较低的百分比结束
2013年3月31日
与这一点相比three months ended
2012年3月31日
primarily due to the impact of the following items:
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•
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Tax expense was decreased by
$15.9 million
在三个月内结束2013年3月31日due to the reinstatement of the federal research credit; and
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•
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Tax expense was increased by
570万美元
在三个月内结束
2012年3月31日
related to shortfalls from employee stock activity.
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税收费用较低，占收入期间的百分比
nine
几个月结束了
2013年3月31日
与这一点相比
nine
几个月结束了
2012年3月31日
primarily due to the impact of the following items:
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•
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Tax expense was decreased by
1020万美元
在九个月结束时
2013年3月31日
due to the reinstatement of the federal research credit;
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•
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Tax expense was increased by
670万美元
during the
nine
几个月结束了
2013年3月31日
由于该公司在司法管辖区生成的税率低于美国法定税率的税率的比例下降;beplay官网ued
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•
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Tax expense was increased by
$10.9 million
during the
nine
几个月结束了
2012年3月31日
related to shortfalls from employee stock activity;
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•
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Tax expense was decreased by
$3.7 million
during the
nine
几个月结束了
2013年3月31日
related to a non-taxable increase in the value of the assets held within the Company's Executive Deferred Savings Plan. The Company incurred a tax benefit of
470万美元
due to a non-taxable increase in the value of the assets held within that plan during the
nine
几个月结束了
2013年3月31日
与税收优势相比
$1.0 million
due to a non-taxable increase in the value of the assets held within the plan during the
nine
几个月结束了2012年3月31日;
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•
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Tax expense was increased by
$7.7 million
during the
nine
几个月结束了2012年3月31日due to a decrease in the domestic manufacturing deduction as a result of a change in the timing of when revenue is recognized for federal income tax purposes;
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Tax expense was decreased by
1830万美元
during the
nine
截至2012年3月31日止月，由于美国联邦所得税审查的解决，公司的无法识别的税收优惠减少;beplay官网ued
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•
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Tax expense was decreased by
1800万美元
during the
nine
截至2012年3月31日止月31日，由于前几年不确定的税收职位减少，因此储备下降;和
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•
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Tax expense was increased by
$23.6 million
during the
nine
截至2012年3月31日的几个月有关将本公司制造业的一部分迁移到新加坡有关。beplay官网ued
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在正常的业务过程中，该公司在全球税务机关进行审查。beplay官网uedThe Company is subject to U.S. federal income tax examination for all years beginning from the fiscal year ended June 30, 2010. The Company is subject to state income tax examinations for all years beginning from the fiscal year ended June 30, 2007. The Company is also subject to examinations in other major foreign jurisdictions, including Singapore, for all years beginning from the fiscal year ended June 30, 2007. It is possible that certain examinations may be concluded in the next twelve months. The Company believes it is possible that it may recognize up to
$6.9 million
由于限制法规和各种税务机关的考试，其现有的未被识别的税收优惠在接下来的12个月内。
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