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[2012]ACCAglobal Accountant杂志-2012年七月刊第四讲

楼主#
更多 发布于:2012-09-03 13:13
ACCAglobal Accountant杂志-2012年七月刊第四讲

ACCA Student Accountant magazine archive July  2012

RELEVANT TO ACCA QUALIFICATION PAPER F6 (MYS)© 2012 ACCA

税收影响的财务安排的机动车辆当一个公司需要汽车,它可以选择购买它直接的现金,通过分期付款,或干脆租。税收影响这些财务安排应密切观察。本排位赛的支出(部)或总租赁付款可扣除被限制在一个最大的rm50000,然而,最大限度的提高满足以下条件:

1。机动车辆未使用任何人之前购买或租赁(视情况而定)

2。总费用的车辆不超过rm150000没有这些限制适用于商用车辆。商用车辆车辆牌照为商业运输货物或乘客。使用性质的车辆,而不是类型可区分为商业或非商业。图1总结这些限制。本文的目的是证明的影响,这些原则的基础上下面的示例。

Tax implications of financial arrangements for motor vehiclesWhen a company needs a motor vehicle, it can choose to either purchase itoutright by cash, through hire purchase, or to simply lease it. The taximplications of these financial arrangements should be observed closely. Thequalifying expenditure (QE) or the total deduction for the lease payments maybe restricted to a maximum of RM50,000, however, the maximum is raised toRM100,000 when both of the following conditions are satisfied:

1. The motor vehicle has not been used by any person prior to purchase orrental (as the case may be)

2. The total cost of the motor vehicle is not more than RM150,000None of these restrictions apply to commercial vehicles. Commercial vehiclesare vehicles licensed for commercial transportation of goods or passengers.The nature of the use of the vehicle rather than type serves to distinguish it ascommercial or non-commercial. Figure 1 summarises these restrictions.
This article is designed to demonstrate the effect of these principles based onthe following example.

The board of Mosis Sdn Bhd, which closes its accounts on 31 December everyyear, has decided that a new Protem Perdonna car should be provided for its
newly appointed marketing manager during his seven-year employment periodthat commences on 1 May 2012.The accountant has established the following mutually exclusive options andcollected the following information:
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发布于:2012-09-03 13:14
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Tax implications of financial arrangements for motor vehicles  sa_aug1
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发布于:2013-04-23 20:22
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