汽車專業(yè)畢業(yè)設(shè)計(jì)-翻譯-中英文(全)courtesy-automobile-policies-and-procedures-manual

CourtesyAutomobilePoliciesandProceduresManualTheUniversityofCourtesyAutomobilePoliciesandProceduresManualTableofContentsTOC\o"1-3"\h\zINTRODUCTIONPurpose 1EffectiveDate 1Acknowledgement 1BACKGROUNDINFORMATION 1DEFINITIONS 2AnnualLeaseValue(ALV) 2Commuting 2FairMarketValue(FMV) 2PersonalUsage 3GASOLINEREIMBURSEMENT 3CoachesandOtherAthleticPersonnelCourtesyAutomobileDrivers 3RESPONSIBILITIES 3CourtesyAutomobileDrivers 3CoachesandOtherAthleticPersonnelCourtesyAutomobileDrivers 4OtherCourtesyAutomobileDrivers 4SouthernMissAthleticDepartment 4TheUniversityofSouthernMississippi’sFoundationandAlumniAssociation 4TheController’sOffice 4APPENDIX1–CourtesyAutomobileMileageLog 6APPENDIX2–CourtesyAutomobileUsageQuestionnaire 7APPENDIX3–SampleCalculation 8APPENDIX4–SampleMemo 9APPENDIX5–FormW-2 10TheUniversityofSouthernMississippi PAGE18 Updated11/21/06introductionPurpose ThepersonalusageofcourtesyautomobilesbyTheUniversityofSouthernMississippi(SouthernMiss)employeesisconsideredtobetaxablecompensationbytheInternalRevenueService(IRS).ThismanualisdesignedtoinsurecompliancewithIRSguidelinesregardingpersonaluseofcourtesyautomobiles. ThispolicyappliestoallemployeesofSouthernMisswhoareprovidedtheuseofacourtesyautomobileinconnectionwiththeperformanceoftheirjobs.EffectiveDate ThispolicywillgointoeffectasofNovember1,2000.BackgroundInformation TheTaxReformActof1984clarifiedthatpersonaluseofemployer-providedvehicles(inthiscase,courtesyautomobiles)constitutestaxablecompensationequaltothefairmarketvalue(FMV)ofthepersonaluseofthevehicle.Thevalueoftheadditionalcompensationistobeaddedtotheemployee’sincomebasedontheratioofpersonalusetototalvehicleuseandthevalueoftheassignedvehicle.SouthernMissisrequiredtowithholdFICAtaxes(alsoknownasSocialSecurityTax)ontheadditionalcompensation,andwillwithholdMississippiStateIncomeTax,butisnotrequiredtowithholdFederalIncomeTaxes.Thetaxestobewithheldwillbedeductedontheemployee’sNovemberpaycheck.ThevalueofthepersonalusagewillbereportedontheIRSFormW-2inbox12,“BenefitsIncludedinBox TheadditionalcompensationattributedtoemployeeswillbecalculatedonthebasisoftheFMVofthebenefit.TheFMViscomposedoftheratioofpersonalmilestototalmilesdriven,anIRS-derivedleasevalue,andaper-milegasolinechargeiftheemployerprovidesorreimbursesforgas.TheadditionalincomegeneratedbytheFMVofthepersonalusewillbecalculatedonanannualbasis. Everyemployeeassignedacourtesyautomobilewillmaintainamileagelog,whichclearlydistinguishesdatesofoccurrence,businessmilesdriven,andpurposeofbusiness,aswellasthemonthlybeginningandendingodometerreadings.Anymilesdriven,butnotreportedasusedforbusiness,willbeconsideredpersonalusage.Thislogshouldbeturnedinonceamonth,andwillbeconsideredSouthernMissproperty,andcanberequestedbyUniversityadministrationatanytimeforinspectionortoarchive.Ifanemployeedoesnotturninamileagelog,allthemilesdriventhatmonthwillbeconsideredpersonalusage. SouthernMisswillusethe“specialaccountingperiod”providedintheInternalRevenueCode.ThisruleallowsanemployertoreporttheadditionalincomeforNovemberandDecemberinthenextcalendaryear.Therefore,thereportingperiodwillrunfromNovember1tothefollowingOctober31. ShouldanemployeeleaveSouthernMissbeforetheendofthespecialaccountingperiodfortheyear,he/shewillberequiredtoturninhis/hermonthlymileagelogthedaythecourtesyautomobileisturnedin.Theadditionalincomefortheyeartothatpointwillbecalculatedandreportedonhis/herlastpaycheck.(Remember,nofederaltaxeswillbewithheld,onlyFICAandstatetax.)Iftheemployeedoesnotturninthemileagelogforthemonthhe/sheleaves,allmilesdriventhatmonthwillbeconsideredpersonal,andtheadditionalincomewillbecalculatedaccordingly.definitionsAnnualLeaseValue(ALV) Thefairmarketvalueoftheautomobileiscross-referencedtoan“annualleasevalue”tablesetbytheIRS.Commuting “Commuting”isconsideredthedrivebetweentheemployee’sresidenceandtheemployee’splaceofbusiness.TheIRShasruledcommutingtobepersonaluse.FairMarketValue(FMV) The“fairmarketvalue”ofacourtesyautomobileisbasedonthe“bluebookvalue”ofacarasdeterminedbyKelleyBlueBook.TheFMVwillbedeterminedbasedonthefirstdaytheautomobileismadeavailabletotheemployee.PersonalUsage Anyusageofthecourtesyautomobileforapurposeotherthanbusinessisconsideredtobe“personaluse.”Personalusecanbemadeuplargelyofcommutingtoandfromworkandtheuseoftheautomobiletotakelongtripsnotrelatedtowork(i.e.,vacation,etc.). Astopbythedrycleanersordrivingtheautomobiletolunchdoesnotconstitutepersonaluse. AllSouthernMissemployeeswhoenjoythebenefitofdrivingacourtesycarmustreportsomepersonalusageastheyareallowedtocommuteinthecourtesycar.SouthernMissexpectsthisusagetoequalapproximately20%,andanemployeemustbeabletoshowsubstantiatedproofifhe/shebelieveshis/herpersonaluseislessthanthis. Thepersonalusagepercentagewillbecalculatedbasedontheinformationturnedinbytheemployee.Ifnoinformationisavailable,personalusagewillbe100%.Iftheusagecalculated(again,basedoninformationturnedinbytheemployee)islessthan20%,theemployeewillberequiredtoturninsupportingdocumentation.GasolineREIMBURSEMENTCoachesandOtherAthleticPersonnelCourtesyAutomobileDrivers AnadditionalgasolinechargewillnotbeincludedinSouthernMisscalculationsforemployeesoftheathleticdepartment.Thoseemployeesarereimbursedatadifferentratepermile.ThespecificratecanbeobtainedfromtheAccountsPayabledepartment. Inaddition,athleticpersonnelwillnothaveanyadditionalcharges(i.e.,gasolinecharge)addedtotheadditionalincomecalculatedattheendofthespecialperiodduetothefactthatthesepersonnelarerequiredtopayfortheirownautomobileinsurance.responsibilitiesCourtesyAutomobileDrivers Itwillbetheresponsibilityofthecourtesyautomobiledriver(driver)todocumentontheCourtesyAutomobileMileageLog(Appendix1)onamonthlybasisthebusinessmilesdriven.Itisalsothedriver’sresponsibilitytoreporttheodometerreadingatthebeginningandendofeachmonth.Thislogisimportant,asitwillhelpdeterminethepersonalusagepercentageusedincomputingadditionalincometobereportedontheemployee’sIRSFormW-2fortheyearinquestion. Inaddition,thedrivermustalsocompleteaCourtesyAutomobileUsageQuestionnaire(Appendix2)onNovember1ofeveryyear,andeachtimeanewcourtesyautomobileisissued.Thesequestionnairesareimportant,astheywillhelpdeterminethe“bluebookvalue”ofthecar(s)driven.CoachesandOtherAthleticPersonnelCourtesyAutomobileDrivers CoachesandotherathleticpersonnelshouldturnintheirlogsandquestionnairestotheSouthernMissAthleticDepartment.OtherCourtesyAutomobileDrivers AllotherindividualswithcourtesyvehiclesshouldturntheseformsintotheController’sOfficeasrequired.SouthernMissAthleticDepartment ItwillbetheSouthernMissAthleticDepartment’sresponsibilitytotracktheassignmentsofcourtesyautomobilestocoachesandotherathleticpersonnel,includingthedateofassignmentandthedatethecarsareturnedin.TheAssociateAthleticDirectorforInternalAffairswillalsoberesponsibleforcollectingtheCourtesyAutomobileMileageLogs(onamonthlybasis)andtheCourtesyAutomobileUsageQuestionnaires(attheyear’sendorwhenadriverterminatesemployment).CopiesoftheseformsshouldbeforwardedtotheController’sOfficeeachmonthorwhenadriverleavestheUniversity,andnolaterthanNovember5atyear-end.TheUniversityofSouthernMississippi’sFoundationandAlumniAssociation ItwillbetheUSMFoundationandAlumniAssociation’sresponsibilitytotracktheassignmentofcourtesycarstoSouthernMissindividualsnotintheathleticdepartment. TheController’sOfficeshouldbenotifiedwhenachangeincarsismadesothataCourtesyAutomobileUsageQuestionnairecanbefilledoutaccordingly.TheController’sOffice ItwillbetheresponsibilityoftheController’sOfficetocollecttheCourtesyAutomobileMileageLogs(onamonthlybasis)andtheCourtesyAutomobileUsageQuestionnaires(attheyear’sendorwhenadriverchangescarsorterminatesemployment)fromthoseindividualsnotintheathleticdepartment. CopiesoftheseformsshouldbeforwardedtotheController’sOfficenolaterthanNovember5ofeachyearorwhenadriverleavestheUniversity. ItwillalsobetheController’sOffice’sresponsibilitytocalculatetheadditionalincomeincurredbytheemployeefromthepersonaluseofacourtesyautomobilefromtheinformationsuppliedbythedriversontheCourtesyAutomobileMileageLogsandtheCourtesyAutomobileUsageQuestionnaire.AsamplecalculationisincludedinAppendix3. Uponcompletionofallcalculations,theController’sOfficewillsendmemorandumstoalldriversmakingthemawareoftheadditionalincomeandwillcommunicatetheadditionalincometoPayrollinorderforFICAandstatetaxestobewithheldontheemployee’sNovemberpaycheck.

appendix1–courtesyautomobilemilEagelogTHEUNIVERSITYCOURTESYAUTOMOBILEMILEAGELOG(Thisformshouldbecompletedeverymonth.)FortheMonthof_______________________________Name:_____________________________________SocialSecurity#:__________________ (pleaseprint)AutomobileMake:___________________Model:___________________Year:__________DateVehicleAssigned:_______________DealerInfo:______________________________ (name,city,state)BeginningofMonthOdometerReading:____________________EndofMonthOdometerReading:____________________TotalMilesbetweenEmployee’sHomeandWorkLocation:____________________DateBusinessMilesDrivenPurpose/LocationEmployeeSignature:__________________________________Date:___________________appendix2–courtesyautomobileusagequestionnaire THEUNIVERSITY CourtesyAutomobileUsageQuestionnaire(Aseparateformshouldbedoneforeachcardriven.)Name:SocialSecurity#:______________________ (pleaseprint)AutomobileMake/Model:Year:_________________________DateStartedDrivingCar:DateTurnedCarIn:_________________EndingOdometerReading:_________________________TotalPersonalUsePercentage:(e.g.,20%.Thisshouldincludeto/fromwork.)Pleasemarktheapplicableoption(s)foryourvehicle:TwoDoor {}FourDoor {}Engine:4-Cylinder {}6-Cylinder {}8-Cylinder {}Air-Conditioning {}DualAirBags {}PowerSteering {}ABS(4-Wheel) {}PowerWindows {}Leather {}PowerDoorLocks {}PowerSeats {}TiltWheel {}DualPowerSeats {}CruiseControl {}Flip-UpSunRoof {}AM/FMStereo {}SlidingSunRoof {}Cassette {}MoonRoof {}CompactDisc {}RearSpoiler {}CDChanger/Stacker {}AlloyWheels {}PremiumSound {}PremiumWheels {}IntegratedPhone {}EmployeeSignature:_________________________________Date:____________________

appendix3–samplecalculationInformationNeededtoCompleteCalculationPerBlueBook(at)1996Mazda626DXSedan4D $13,3251997Mazda626DXSedan4D $15,150PerAnnualLeaseTable$13,000to$13,999 $3,850$15,000to$15,999 $4,350Forillustrativepurposes,wewillassumethe1996Mazdawasdrivenfor40%oftheyear,andthe1997Mazdawasdriventheremainderoftheyear,or60%.(Thispercentageofusageisbasedontheperiodoftimethateachcarwasinanindividual’spossession.)Calculations$3,850X40%usageduringyearX20%personalusage=$308additionalincome$4,340X60%usageduringyearX20%personalusage=$522additionalincomeTotaladditionalincome=$830foryear.

appendix4–SamplememoTo: CourtesyCarDriver From: Controller’sOfficeRe: 2006PersonalAutomobileUsageDate: November15,2006Thefollowingamountwillbeaddedtoyour2006W-2incomeforyourpersonalvehicleusagefromNovember1,2005,toOctober31,2006.Thefairmarketvalueofyourvehicle(s)was(were)determinedusingtheusedcarguidealongwiththeAnnualLeaseValuetableprovidedbytheIRS.VehicleDescriptionRetailValueAnnualLeaseValueTimeofPossessionPersonalUsageW-2Income1996Mazda626DXSedan4D$13,325$3,85040%20%$3081997Mazda626DXSedan4D$15,150$4,35060%20%$522TotalAdditionalIncome$830 InyourNovember30,2006,paycheckyoushouldnoticeaslightincreaseinyourFICAandMississippiStateIncomeTaxamountsduetowithholdingrequirements,resultinginaslightdecreaseinyournetcheckamount.

appendix5–Formw-2Box1-Thisiswhereyourtotalearningsfortheyearcanbefound.(Whatyoursalary/wageswerewhileworkingatTheUniversityofSouthernMississippi,plustheadditionalincomecalculatedfromthepersonaluseofacourtesycar.)Box12–BenefitsincludedinTheadditionalincomecalculatedfromthepersonaluseofthecourtesycarwillbeshownhere.禮貌汽車政策和程序手冊目錄介紹目的禮貌的汽車由南密西西比（南小姐）大學(xué)雇員個(gè)人的使用被認(rèn)為是由美國國稅局（IRS）的應(yīng)稅賠償。本手冊是為了確保與美國國稅局就禮貌的汽車個(gè)人使用準(zhǔn)則。這項(xiàng)政策適用于所有雇員南小姐誰提供符合他們的工作表現(xiàn)方面，對汽車的使用一種禮貌。生效日期這項(xiàng)政策將起施行2000年11月1日。背景資料稅收改革法澄清，1984年個(gè)人使用雇主提供的車輛（在這種情況下，提供汽車）占應(yīng)納稅數(shù)額相等于公平市場價(jià)值的個(gè)人使用的車輛（FMV）。額外的補(bǔ)償值被添加到雇員的收入根據(jù)個(gè)人使用的比例占總車輛的使用和分配的車輛。南方小姐必須保留價(jià)值的貢獻(xiàn)的FICA稅（也稱社會(huì)保障稅）的額外補(bǔ)償，并扣壓密西西比州立所得稅，但并不需要預(yù)扣聯(lián)邦所得稅。有待扣繳的稅收將被扣減雇員的薪水11。的個(gè)人使用值將匯報(bào)了國稅局表格W-12框2，“在方框1包含的好處?！坝捎陬~外補(bǔ)償雇員將在對利益FMV計(jì)算。在FMV由個(gè)人里程占總里程的比率驅(qū)動(dòng)，一國稅局衍生租賃價(jià)值，每英里收費(fèi)，如果汽油雇主提供或報(bào)銷的天然氣。的額外收入，由個(gè)人使用的FMV亦將每年計(jì)算。指派一個(gè)禮貌的汽車?yán)锍虒⒈３秩罩?，它明確區(qū)分發(fā)生的日期，業(yè)務(wù)英里驅(qū)動(dòng)和經(jīng)營宗旨，以及每月的開始和結(jié)束的里程表讀數(shù)每一個(gè)員工。任何英里的驅(qū)動(dòng)，但不記作商業(yè)使用，將被視為個(gè)人使用。這個(gè)日志應(yīng)該成為在每月一次，并會(huì)考慮南小姐的財(cái)產(chǎn)，可以由大學(xué)行政部門的要求隨時(shí)進(jìn)行檢查或存檔的時(shí)間。如果雇員沒有打開里程日志，所有的英里的拉動(dòng)，本月將被視為個(gè)人使用。南小姐將使用“特別會(huì)計(jì)期”國內(nèi)稅收法規(guī)定。這項(xiàng)規(guī)則允許雇主報(bào)告，11月和12月在下一歷年的額外收入。因此，本報(bào)告期由11月1日至以下10月31日。如果雇員離開前為一年的特別會(huì)計(jì)期間結(jié)束南小姐，他/她必須把他/她每月里程記錄一天的禮貌英寸的汽車是在今年的額外收入，這種局面點(diǎn)的計(jì)算方法，以及他/她最后一次薪水。（記住，沒有聯(lián)邦稅將扣留，只有和國家稅收貢獻(xiàn)的FICA。）如果雇員不打開的十月份，他/她離開里程記錄，所有英里報(bào)告推動(dòng)該月將被視為個(gè)人的，額外的收入會(huì)相應(yīng)計(jì)算。定義每年的租賃價(jià)值（河）該汽車是跨公平的市場價(jià)值，參照“每年租賃價(jià)值”表國稅局規(guī)定。通勤“行”被認(rèn)為是雇員之間的住所和雇員的營業(yè)地的驅(qū)動(dòng)器。國稅局裁定通勤是個(gè)人使用。公平市場價(jià)值（FMV）“公平市場價(jià)值的一種禮貌汽車”是基于“藍(lán)色的帳面價(jià)值由凱利藍(lán)皮書定車”。的FMV將取決于第一天的汽車是提供給雇員。個(gè)人使用任何禮貌汽車的目的以外的其他業(yè)務(wù)的使用被認(rèn)為是“個(gè)人使用?！眰€(gè)人使用，可主要是來往的工作和汽車的使用，以便把與工作無關(guān)的（如長途旅行，休假等）。阿的干洗店停止或駕駛汽車的午餐并不構(gòu)成個(gè)人使用。南小姐所有員工誰享受駕駛禮賓車必須報(bào)告中的一些個(gè)人的使用，因?yàn)樗鼈冊试S在禮賓車。南小姐希望這種用法平等的約20％，雇員必須能夠顯示足夠證據(jù)證明通勤受益如果他/她相信他/她的個(gè)人使用的是低于這一標(biāo)準(zhǔn)。在個(gè)人使用的百分比計(jì)算的資料的基礎(chǔ)上打開的雇員。如果沒有資料，個(gè)人的使用將是100％。計(jì)算，如果使用（同樣的基礎(chǔ)上，把該雇員在信息）小于20％的雇員將被要求把在證明文件。汽油費(fèi)用償還教練員和其他人員禮貌運(yùn)動(dòng)汽車駕駛員額外的汽油費(fèi)用將不包括在南部小姐計(jì)算為體育部門的員工。正處在一個(gè)不同的利率每英里報(bào)銷雇員。具體率可從應(yīng)付帳款部門獲得的。此外，田徑人員就沒有任何額外費(fèi)用（例如，汽油費(fèi)用）增加的額外收入，在特殊時(shí)期，由于這些人員都必須付出自己的汽車保險(xiǎn)其實(shí)年底計(jì)算。責(zé)任禮貌汽車駕駛員這將是汽車司機(jī)的禮貌（司機(jī)）負(fù)責(zé)文件的禮貌汽車?yán)锍痰卿洶丛掠⒗锏臉I(yè)務(wù)驅(qū)動(dòng)（附錄1）。也是司機(jī)的責(zé)任，報(bào)告在開始和結(jié)束里程表讀數(shù)每月。這個(gè)記錄很重要，因?yàn)檫@將有助于確定個(gè)人使用的百分比計(jì)算的額外收入將用于對雇員的舉報(bào)國稅局表格W-2在有關(guān)年度。此外，司機(jī)還必須填寫一份問卷禮貌汽車的使用上，每年11月1（附錄2），每一個(gè)新的禮貌汽車發(fā)出的時(shí)間。這些問卷是重要的，因?yàn)樗鼈儗⒂兄诖_定“藍(lán)賬面價(jià)值”對汽車（擰）驅(qū)動(dòng)。教練員和其他人員禮貌運(yùn)動(dòng)汽車駕駛員教練員和其他體育人才應(yīng)該把它們記錄和體育部南小姐問卷。其他禮貌汽車駕駛員禮貌車輛所有其他個(gè)人應(yīng)當(dāng)將這些形式的財(cái)務(wù)主任辦公室需要。南小姐體育部這將是南小姐體育部的責(zé)任，跟蹤汽車的任務(wù)禮貌的教練和其他運(yùn)動(dòng)人員，包括轉(zhuǎn)讓之日的汽車英寸助理體育主任轉(zhuǎn)向內(nèi)部事務(wù)也負(fù)責(zé)收集禮貌汽車?yán)锍倘罩荆ò丛拢┖推囀褂枚Y貌問卷（在今年年底或終止時(shí)，司機(jī)的就業(yè)）。這些形式的副本應(yīng)送交主計(jì)長辦公室每月或當(dāng)司機(jī)離開大學(xué)，不遲于11月5日到年底。南密西西比大學(xué)基金會(huì)及校友會(huì)這將是階矩基金會(huì)和校友會(huì)的責(zé)任跟蹤禮貌轉(zhuǎn)讓南車小姐個(gè)人在體育部門的不是。主計(jì)長辦公室應(yīng)通知時(shí)，在汽車改變了這么一個(gè)禮貌汽車使用問卷可以填寫相應(yīng)。主計(jì)長辦公室這將是主計(jì)長辦公室負(fù)責(zé)收集禮貌汽車?yán)锍倘罩荆ò丛拢┖推囀褂枚Y貌問卷（在今年年底或變更時(shí)，汽車司機(jī)或終止就業(yè)）由這些人不是在運(yùn)動(dòng)部門。這些表格的副本應(yīng)送交主計(jì)長辦公室不遲于每年11月5或當(dāng)司機(jī)離開大學(xué)。這也將是主計(jì)長辦公室的責(zé)任來計(jì)算額外的收入，從一個(gè)從禮貌上的汽車?yán)锍倘罩竞投Y貌汽車司機(jī)使用的調(diào)查表提供的資料提供個(gè)人使用的汽車的雇員支付的。樣本計(jì)算包含附錄3。當(dāng)所有計(jì)算完成后，主計(jì)長辦公室將派出備忘錄，所有司機(jī)使他們的額外收入，并認(rèn)識到溝通的額外收入，工資在稅收貢獻(xiàn)的FICA和國家為了對員工的薪水11隱瞞。附錄1-提供汽車?yán)锍逃涗浤厦芪魑鞅却髮W(xué)禮貌汽車?yán)锍倘罩荆ù吮砀癖仨毭吭峦瓿?。）為了本月_______________________________名稱：_____________________________________社會(huì)保障#:__