Annual report pursuant to Section 13 and 15(d)

所得税

v2.4.0.8.
所得税
12个月结束了
Jun. 30, 2013
Income Tax Disclosure [Abstract]
所得税
所得税
所得税前收入的组成部分如下：
Year ended June 30,
（成千上万）
2013
2012
2011
Domestic income before income taxes
$
420,862

$
607,146

$
752,163

Foreign income before income taxes
269,759

366,948

357,903

所得税前的总收入
$
690,621

$
974,094

$
1,110,066


所得税的规定由以下内容组成：
（成千上万）
Year ended June 30,
2013
2012
2011
Current:
Federal
$
118,888

$
(699
)
$
225,192

State
4,404

51

2,095

Foreign
25,112

24,383

31,578

$
148,404

$
23,735

$
258,865.

Deferred:
Federal
$
(2,552
)
$
188,882

$
40,908

State
(1,036
)
3,721

26,458

Foreign
2,656

1,741

(10,653
)
(932
)
194,344

56,713

Provision for income taxes
$
147,472

$
218,079

$
315,578


在财政年度结束 June 30, 2013 , actual current tax liabilities were lower than reflected in the table above by $6.9 million primarily due to a benefit for a deduction related to employee stock activity, which were recorded as increases to capital in excess of par value.
For the fiscal years ended June 30, 2012 和 2011 ，该公司并未beplay官网ued认识到与员工股票活动相关的扣除的任何福利。因此，该公司没有减少实际税收负beplay官网ued债，或记录到这些年份的超额额外的资本增加，这些年份与此类福利有关的任何一年。
The significant components of deferred income tax assets and liabilities are as follows:
（成千上万）
作为June 30,
2013
2012
递延税收资产：
Tax credits and net operating losses
$
77,512

$
66,392

Employee benefits accrual
83,391

78,112

Stock-based compensation
37,091

37,300

Capitalized R&D expenses
34,791

57,192

库存储备
79,866

57,736

不可扣除的储备
42,256

45,682

Unearned revenue
12,010

9,991

Other
36,795

57,464

Gross deferred tax assets
403,712

409,869

估值津贴
(57,097
)
(40,479
)
Net deferred tax assets
$
346,615

$
369,390

递延所得税负债：
未收益的外国子公司未被永久再投资
$
(20,636
)
$
（22,746.
)
Depreciation and amortization
(13,204
)
(10,202
)
Deferred profit
（10,351.
)
(37,906
)
Unrealized gain on investments
(572
)
(1,070
)
Total deferred tax liabilities
（44,763
)
(71,924
)
Total net deferred tax assets
$
301,852

$
297,466


作为 June 30, 2013 ，公司拥有美beplay官网ued国联邦，州和外国净营运损失（“NOL”）致电大约 $31.3 million , $100.6 million 和 $35.5 million ， 分别。美国联邦净营运亏损转发将在开始的各个日期到期 2023 through 2027 。根据“内部收入守则”第382条根据“内部收入守则”第382条的年度限制，利用诺尔斯的利用。但是，预计此类年度限制将损害这些NOL的实现。州NOL将开始过期 2017 。State credits of $79.6 million 将无限期地进行。外国净营运亏损转发将开始到期 2014 。
The net deferred tax asset valuation allowance was $57.1 million 截至6月30日， 2013 和 $40.5 million 截至6月30日， 2012 。The change was primarily due to an increase in the valuation allowance related to state credit carry-forwards generated in the fiscal year ended June 30, 2013. The valuation allowance is based on the Company’s assessment that it is more likely than not that certain deferred tax assets will not be realized in the foreseeable future. Of the valuation allowance as of June 30, 2013 , $49.1 million relates to state credit carry-forwards. The remainder of the valuation allowance relates primarily to foreign net operating loss carry-forwards.
作为 June 30, 2013 ，美国的所得税没有关于累积总数的累计 $1.2 billion 某些非U.S的未分配收益。子公司。如果这些未分配的收益被遣返给美国，他们将产生外国税收抵免，以减少与外国股息相关的联邦纳税人责任。假设与外国税收抵免充分利用，与未分配的收益相关的潜在延期税务责任将是大约 $387.5 million 。
KLA-Tencor benefits from several tax holidays in Israel and Singapore where it manufactures certain of its products. These tax holidays are on approved investments and are scheduled to expire at varying times within the next one to eight years. However, of the tax holidays whose expiration will have a material impact on the Company's tax obligations, the soonest that any such tax holiday is scheduled to expire is during the fiscal year ending June 30, 2020. The Company was in compliance with all the terms and conditions of the tax holidays as of June 30, 2013 。这些税假假期的净影响是通过大约减少公司的税收费用beplay官网ued $25.8 million , $53.3 million 和 $30.4 million in the fiscal years ended June 30, 2013 , 2012 和 2011 ， 分别。The benefits of the tax holidays on diluted net income per share were $0.15 , $0.31 和 $0.18 for the fiscal years ended June 30, 2013 , 2012 和 2011 ， 分别。
美国联邦法定所得税税率与KLA-Tencor的有效所得税税率的和解如下：
Year ended June 30,
2013
2012
2011
Federal statutory rate
35.0
%
35.0
%
35.0
%
State income taxes, net of federal benefit
0.3
%
0.4
%
2.5
%
外国行动征税的效率
(9.6
)%
(9.9
)%
(9.0
)%
研究与开发税收抵免
(3.1
)%
(1.1
)%
(1.2
)%
税收储备净变更
1.7
%
(2.8
)%
2.1
%
Domestic manufacturing benefit
(1.6
)%
(0.7
)%
(1.9
)%
基于股票薪酬的影响
(0.3
)%
1.3
%
1.4
%
Other
(1.0
)%
0.2
%
(0.5
)%
有效的所得税税率
21.4
%
22.4
%
28.4
%

作为 June 30, 2013 , KLA-Tencor had cumulative windfalls in excess of shortfalls of approximately $6.9 million 。Windfall tax benefits arise when a Company's tax deductions for employee stock activity exceeds book compensation for the same activity. A shortfall arises when the tax deduction is less than book compensation. Windfalls are recorded as increases to capital in excess of par value. Shortfalls are recorded as decreases to capital in excess of par value to the extent that cumulative windfalls exceed cumulative shortfalls. Shortfalls in excess of cumulative windfalls are recorded as income tax expense.
A reconciliation of gross unrecognized tax benefits is as follows:
Year ended June 30,
（成千上万）
2013
2012
2011
Unrecognized tax benefits at the beginning of the period
$
50,839

$
78,337

$
53,492

Increases for tax positions taken in prior years
2,701

4,172

5,228

Decreases for tax positions taken in prior years
(905
)
(1,002
)
—

Increases for tax positions taken in current year
12,709

15,663

32,152

Decreases for settlements with taxing authorities
(3,907
)
(43,464
)
(11,786
)
Decreases for lapsing of statutes of limitations
(1,943
)
(2,867
)
（749.
)
Unrecognized tax benefits at the end of the period
$
59,494

$
50,839

$
78,337


The amount of unrecognized tax benefits that would impact the effective tax rate was $59.5 million as of June 30, 2013 。KLA-Tencor’s policy is to include interest and penalties related to unrecognized tax benefits within interest income and other, net. The amount of interest and penalties accrued as of June 30, 2013 和 2012 大约是 $6.0 million 和 $4.6 million ， 分别。
The Company is subject to federal income tax examinations 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, 2009. 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, 2009. The Company believes that adequate amounts have been reserved for any adjustments that may ultimately result from any future examinations of these years.
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 $7.2 million of its existing unrecognized tax benefits within the next 12 months as a result of the lapse of statutes of limitations and the resolution of examinations with various tax authorities.
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