汽车专业 翻译 中英文（全）courtesy automobile policies and procedures manual毕设论文.doc

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1、CourtesyAutomobilePoliciesandProceduresManualCourtesyAutomobilePoliciesandProceduresManualTableofContentsINTRODUCTIONPurpose1EffectiveDate1Acknowledgement1BACKGROUNDINFORMATION1DEFINITIONS2AnnualLeaseValue(ALV)2Commuting2FairMarketValue(FMV)2PersonalUsage3GASOL

2、INEREIMBURSEMENT3CoachesandOtherAthleticPersonnelCourtesyAutomobileDrivers3RESPONSIBILITIES3CourtesyAutomobileDrivers3CoachesandOtherAthleticPersonnelCourtesyAutomobileDrivers4OtherCourtesyAutomobileDrivers4SouthernMissAthleticDepartment4TheUniversityofSouthern

3、Mississippi’sFoundationandAlumniAssociation4TheController’sOffice4APPENDIX1–CourtesyAutomobileMileageLog6APPENDIX2–CourtesyAutomobileUsageQuestionnaire7APPENDIX3–SampleCalculation8APPENDIX4–SampleMemo9APPENDIX5–FormW-210TheUniversityofSouthernMississippiUpdated

4、11/21/06CourtesyAutomobilePoliciesandProceduresManualINTRODUCTIONPurposeThepersonalusageofcourtesyautomobilesbyTheUniversityofSouthernMississippi(SouthernMiss)employeesisconsideredtobetaxablecompensationbytheInternalRevenueService(IRS).Thismanualisdesignedtoins

5、urecompliancewithIRSguidelinesregardingpersonaluseofcourtesyautomobiles.ThispolicyappliestoallemployeesofSouthernMisswhoareprovidedtheuseofacourtesyautomobileinconnectionwiththeperformanceoftheirjobs.EffectiveDateThispolicywillgointoeffectasofNovember1,2000.BAC

6、KGROUNDINFORMATIONTheTaxReformActof1984clarifiedthatpersonaluseofemployer-providedvehicles(inthiscase,courtesyautomobiles)constitutestaxablecompensationequaltothefairmarketvalue(FMV)ofthepersonaluseofthevehicle.Thevalueoftheadditionalcompensationistobeaddedtoth

7、eemployee’sincomebasedontheratioofpersonalusetototalvehicleuseandthevalueoftheassignedvehicle.SouthernMissisrequiredtowithholdFICAtaxes(alsoknownasSocialSecurityTax)ontheadditionalcompensation,andwillwithholdMississippiStateIncomeTax,butisnotrequiredtowithholdF

8、ederalIncomeTaxes.Thetaxestobewithheldwillbedeductedontheemployee’sNovemberpaycheck.ThevalueofthepersonalusagewillbereportedontheIRSFormW-2inbox12,“BenefitsIncludedinBox1.”T