Assignmentgo专注论文代写11年,质量铸就品牌!365天7*24小时在线客服 QQ:2500200064  微信:AGdaixie 邮箱:[email protected]
首页 > 论文代写案例 > 美国论文代写北卡罗来纳大学:汽油销售

美国论文代写北卡罗来纳大学:汽油销售



美国论文代写北卡罗来纳大学:汽油销售


Mega Petrol Company(MPC)以整个销售为基础处理石油产品供应。公司收入的主要部分来自汽油销售,但除了固定成本和可变成本外,还必须向在澳大利亚不同城市经营的服务站业主支付合理的金额。这些付款是由公司在与MPC达成的协议开始时作出的,不与任何其他汽油供应商打交道。这笔款项可视为MPC向服务站所有者提供的奖励,以便他们可以坚持只从MPC购买产品。在这些交易的基础上,MPC和参与协议的公司都会产生一些所得税后果。然而,所得税后果的最终结果取决于MPC与这些公司达成的交易性质。


案例(a):不会对涉及的公司征收直接税,因为这笔费用将被视为奖励,作为尊重标志,成就认可或尊重接管人。在这种情况下,MPC已支付1000美元购买橄榄球世界杯的权利。在橄榄球世界杯组织者的损益表中,它将增加接收者的息税前利润(息税前收入)。接收者的利润增加将导致接收者支付的税额增加或接收者的所得税支付将增加,因为他们将不得不支付更多的税收,因为收入增加(因为1000美元被视为收入)接收器)。



美国论文代写北卡罗来纳大学:汽油销售


The Mega Petrol Company (MPC) deals with the supply of petroleum products on whole sale basis. The major proportion of firm’s income comes from sales of petrol but in addition to its fixed costs and variable costs, it has to pay a reasonable amount to the service station proprietors that are operating in different cities of Australia. These payments are made by the company at the commencement of an agreement that it makes with MPC not to deal with any other petrol supplier. This payment can be treated as an incentive given by MPC to service station proprietors so that they may stick to buy products from MPC only. On the basis of these transactions there lie some income tax consequences for both MPC and the company that is involved in the agreement. The final outcome of income tax consequences, however, depends on the nature of deal MPC is making with these companies.

Case (a): Direct tax will not be imposed on the companies involved as this expense will be treated as Reward as a Mark of Esteem, Recognition of an Achievement or Respect for Receiver. In this case MPC has paid $1000 to purchase the rights for Rugby World Cup. On the income statement of Rugby World Cup organizers, it will augment the EBIT (Income before interest and tax) of receiver. This addition to the profits of receiver will result in increasing the magnitude of amount paid as tax by the receiver or the Income tax payments of receiver will increase as they will have to pay more taxes because of increased earnings (as $1000 is treated as earnings for receiver).




更多论文代写案例:
美国伊利诺理工大学eassy代写:定性研究
英国研究生毕业论文代写:企业组织专业
美国明尼苏达大学论文代写:the rights of workers
英国诺桑比亚大学论文代写:氯化钙
英国论文代写利物浦约翰摩尔大学:SWOT分析
美国雪城大学论文代写:business models
英国论文代写东安格里亚大学:Gastronomy
美国论文代写佐治亚理工学院:员工和管理层
3万字经济论文代写:获得认可与好评
澳洲论文代写阿德莱德大学:国际战略管理

本科金融毕业论文代写 - 指导与修改
澳洲论文代写旋滨科技大学:Urbanization
美国3000字Essay代写范文:南十字媒体评估报告
最强美国论文代写推荐:test method
美国论文代写芝加哥洛约拉大学:传统招生
美国毕业论文代写马凯特大学:cash flow
英国毕业论文代写哈德斯菲尔德大学
英国曼彻斯特大学论文代写:买卖关系
美国毕业论文代写田纳西大学:云计算
美国伦斯勒理工学院论文代写:Quality Factor
-
Online Service