保证金(20% U。年代按价进口税)- 37美元
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.
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:
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.