|
所得税（表）
|
12个月结束了 |
|
君。2013年30日 |
| 所得税披露[摘要] |
|
| 所得税前的收入安排，国内外 |
所得税前收入的组成部分如下：
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Year ended June 30,
|
|
（成千上万）
|
2013年
|
|
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
|
|
|
| 所得税费用的成分时间表（福利） |
所得税的规定由以下内容组成：
|
|
|
|
|
|
|
|
|
|
|
|
|
|
（成千上万）
|
Year ended June 30,
|
|
2013年
|
|
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
|
|
|
提供所得税
|
$
|
147,472
|
|
|
$
|
218,079
|
|
|
$
|
315,578
|
|
|
| Schedule of Deferred Tax Assets and Liabilities |
The significant components of deferred income tax assets and liabilities are as follows:
|
|
|
|
|
|
|
|
|
|
（成千上万）
|
截至6月30日，
|
|
2013年
|
|
2012
|
|
递延税收资产：
|
|
|
|
|
税收抵免和净运营损失
|
$
|
77,512
|
|
|
$
|
66,392
|
|
|
Employee benefits accrual
|
83,391
|
|
|
78,112
|
|
|
Stock-based compensation
|
37,091
|
|
|
37,300
|
|
|
大写研发费用
|
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.
|
)
|
|
折旧和摊销
|
（13,204.
|
)
|
|
(10,202
|
)
|
|
Deferred profit
|
（10,351.
|
)
|
|
(37,906
|
)
|
|
未实现的投资收益
|
(572
|
)
|
|
（1,070
|
)
|
|
总递延税负债
|
（44,763
|
)
|
|
(71,924
|
)
|
|
净递延税收资产
|
$
|
301,852
|
|
|
$
|
297,466
|
|
|
| 有效所得税税率和解的时间表 |
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年
|
|
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
|
%
|
|
| 所得税概况概要 |
严重无法识别的税收优惠的和解如下：
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Year ended June 30,
|
|
（成千上万）
|
2013年
|
|
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.
|
)
|
|
在期间结束时无法识别的税收优惠
|
$
|
59,494.
|
|
|
$
|
50,839
|
|
|
$
|
78,337
|
|
|