论文代写:税收
税收是一个复杂的雷区中用于控制不同学科不同领域的业务事务。在国际交易而言,直接和间接税收征收的概念在两父国家以及国外交易大幅影响成本价格。因此,采用不同的定价方法,为了获得最大的利润,以及放弃严格的税收征收这类企业的负担。
Q1。
以下三种可能的价格出售激光吉他从LG-Malay到电子超市是符合美国税收征收的规定
可比价格不受控制的方法
在这种纪律,价格设置后给予适当考虑全球电子公司之间的交易(GEC)和沃尔玛(一个独立的第三方公司)。自售出的商品(激光吉他)是常见的两个电子超市(GEC子公司)和沃尔玛的价格出售激光吉他从LG -马来电子超市沃尔玛一样;这是180美元。
b)转售价格的方法
该方法采用向后的工作的方法。因此,记住电子超市的净销售价格为333美元,激光吉他的价格从LG电子超市——马来不得计算如下:
单位成本
净销售价格333美元
保证金(50%马克由电子超市)——111美元
保证金(20% U。年代按价进口税)- 37美元
定价(LG马来电子超市)185美元
因此,按转售价格的定价方法是185美元。
c)成本加成法
因为这种方法采用“工作向前”的方法,这里重要的考虑将LG-Malay的初始生产成本价格。重要的是要注意,标记包括额外的运输成本。
总单位制造成本120美元
运输费用15美元
标记按一般马来西亚公司(40%)54美元
定价(LG马来电子超市)189美元
因此,按成本加成定价法是189美元。
论文代写:税收
Taxation is a complex minefield wherein differing disciplines are used to govern the different areas of business transactions. Where International transactions are concerned, the concepts of direct and indirect taxes levied in both the parent country as well as foreign country dealings affect the cost prices substantially. Therefore, various methods of pricing are adopted in order to attain the maximum profit as well as to forego the burdens that stringent taxation levies on such companies.
Q1.
Following are three possible prices for the sale of laser guitars from LG-Malay to Electronic Superstores that are in compliance with the regulations of the United States Tax levies
a) THE COMPARABLE UNCONTROLLED PRICE METHOD
Under this discipline, the prices are set after giving due consideration to the transactions between Global Electronic Company (GEC) and Walmart (an unaffiliated third party company). Since the goods (laser guitars) that are sold are common to both Electronic Superstores (the GEC subsidiary) and Walmart, the prices of sale of laser guitars from LG- Malay to Electronic Superstores is same as that to Walmart; that is $180.
b) THE RESALE PRICE METHOD
This method employs the ‘work backwards’ approach. Thus, keeping in mind the net sales price of Electronic Superstores is $333, the price of laser guitars from LG- Malay to Electronic Superstores may be calculated as follows:
Unit Cost
Net Sales Price $333
Margin (50% mark up by Electronic Superstores) -$111
Margin (20% U.S ad valorem import duty) -$37
Pricing (by LG Malay to Electronic Superstores) $185
Thus, the pricing as per resale pricing method is $185.
c) THE COST PLUS METHOD
Since this method adopts the ‘work forwards’ approach, the important consideration here will be given to the initial production cost price of LG-Malay. It is important to note that the markup includes additional transportation cost.
Total Manufacturing Cost per unit $120
Transportation costs $15
Mark up as per general Malaysian companies (40%) $54
Pricing (by LG Malay to Electronic Superstores) $189
Thus, the pricing as per cost plus method is $189.
