学位论文-—汽车专业 翻译 中英文（全）courtesy automobile policies and procedures manual.doc

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1、CourtesyAutomobilePoliciesandProceduresManualCourtesyAutomobilePoliciesandProceduresManualTableofContentsINTRODUCTIONPurpose1EffectiveDate1Acknowledgement1BACKGROUNDINFORMATION1DEFINITIONS2AnnualLeaseValue(ALV)2Commuting2FairMarketValue(FMV)2PersonalUsage3GASO

2、LINEREIMBURSEMENT3CoachesandOtherAthleticPersonnelCourtesyAutomobileDrivers3RESPONSIBILITIES3CourtesyAutomobileDrivers3CoachesandOtherAthleticPersonnelCourtesyAutomobileDrivers4OtherCourtesyAutomobileDrivers4SouthernMissAthleticDepartment4TheUniversityofSouthe

3、rnMississippi’sFoundationandAlumniAssociation4TheController’sOffice4APPENDIX1–CourtesyAutomobileMileageLog6APPENDIX2–CourtesyAutomobileUsageQuestionnaire7APPENDIX3–SampleCalculation8APPENDIX4–SampleMemo9APPENDIX5–FormW-210TheUniversityofSouthernMississippiUpda

4、ted11/21/06CourtesyAutomobilePoliciesandProceduresManualINTRODUCTIONPurposeThepersonalusageofcourtesyautomobilesbyTheUniversityofSouthernMississippi(SouthernMiss)employeesisconsideredtobetaxablecompensationbytheInternalRevenueService(IRS).Thismanualisdesignedt

5、oinsurecompliancewithIRSguidelinesregardingpersonaluseofcourtesyautomobiles.ThispolicyappliestoallemployeesofSouthernMisswhoareprovidedtheuseofacourtesyautomobileinconnectionwiththeperformanceoftheirjobs.EffectiveDateThispolicywillgointoeffectasofNovember1,200

6、0.BACKGROUNDINFORMATIONTheTaxReformActof1984clarifiedthatpersonaluseofemployer-providedvehicles(inthiscase,courtesyautomobiles)constitutestaxablecompensationequaltothefairmarketvalue(FMV)ofthepersonaluseofthevehicle.Thevalueoftheadditionalcompensationistobeadd

7、edtotheemployee’sincomebasedontheratioofpersonalusetototalvehicleuseandthevalueoftheassignedvehicle.SouthernMissisrequiredtowithholdFICAtaxes(alsoknownasSocialSecurityTax)ontheadditionalcompensation,andwillwithholdMississippiStateIncomeTax,butisnotrequiredtowi

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