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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



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。



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).

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