Chapter.4 Excise.Tax tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn về tất cả các lĩnh vực kinh tế...
The Split Toning tab is generally used in conjunction with the Convert toGrayscale options in the Basic and HSL/Grayscale tabs. (Although you canuse it to make adjustments to highlights or shadows, you would generallyremove or introduce a color cast in the Basic tab with the Temperature andTint sliders.) Think of split toning as creating a sepia or Duotone version ofan image. As you can see in Figure 7-16, you have separate controls foradjusting the highlights and shadows. Select a different hue for each andadjust the saturation independently. The Balance slider allows you to controlwhat part of the tonal range is considered highlight or shadow.To create a sepia effect, start with a value of 40 in both of the Highlights fields and perhaps +30 for Balance. Use a Shadow saturation value of 0 (andbecause saturation is set to 0, it doesn’t matter what value you select for theHue slider). Remember, too, that you can select the same hue for bothHighlights and Shadows to create a monochrome effect.Figure 7-16: A photo of a bland building in front of an overcast sky is improved with split toning.Compensating with Lens CorrectionUse the Lens tab’s controls (as shown in Figure 7-17) to compensate for certain undesirable characteristics of your lens. Zoom in on an area of angledlines in an image — perhaps tree branches in front of a bright sky — and look for colorful halos or fringes along edges. Use the Chromatic Aberration153Chapter 7: The Adobe Camera Raw Plug-In12 327258-ch07.qxp 8/20/08 3:02 PM Page 153 154Part II: Easy Enhancements for Digital Images sliders to minimize the fringe. Be patient and careful — often there will beone precise pair of settings that eliminates the problem. (And keep in mindthat while refraction of light through water or ice isn’t the same as chromaticaberration, these sliders are sometimes helpful in minimizing those coloredhalos, as well.)Figure 7-17: Original to the left, corrected image to the right.Use the Vignetting sliders to eliminate darkness around the edges of theimage or, perhaps, to introduce either darkness or lightness as a specialeffect. (The Lens Vignetting section is used with an uncropped image; the Post Crop Vignetting section applies a vignette to only the cropped area of the image.) When theAmount slider has a value otherthan 0, the additional sliders areactive, which lets you set thediameter of the vignette and, forpost-crop vignettes, the round-ness and feathering. In Figure 7-18,the original image is shown at thetop. Below, you see what happenswhen you drag the Amount sliderto the left for a dark effect and tothe right to lighten the corners ofthe shot, smoothing the appear-ance of the sky.Figure 7-18: Drag the Amount slider to the leftto darken corners, to the right to lighten.12 327258-ch07.qxp 8/20/08 3:02 PM Page 154 The two vignetting features can be used in conjunction with each other onun-cropped images. And if you drag the Feathering slider all the way to theleft, you can experiment with frame effects, adjusting the Roundness slider as desired.Customizing camera profiles and the Presets tabYou might want to use the Calibrate tab to compensate for what you perceiveto be regular and consistent deviation in your particular camera’s behavior.You might, under some circumstances,want to use the sliders on theCalibration tab (see Figure 7-19) toreduce a color cast, an unwanted color tint in the image. Use very small adjust-ments! Generally, though, you’ll skipthe Calibration tab completely.If your particular camera model hashad multiple profiles created, you’ll seethem listed in the pop-up menu at thetop. The image open in Camera Rawwhen Figure 7-19 was captured is from acamera whose profile was last updatedfor Adobe Camera Raw 4.4, so the cur-rent profile is actually selected, Chapter – Excise Tax ➢ Law No.106/2016/QH13 dated 6th, April,2016 amending the Law of Excise Taxe No.27/2008/QH12 dated 14 November 2008, and 26/11/2014 ➢ Decree No.100/2016/NĐ-CP dated 1st, July, 2016 amending and supplementing Decree No.108/2015/NĐCP dated 28th, October, 2015 ➢ Circular 130/2016/TT-BTC dated 12th, August, 2016 amending and supplementing the Circular 195/2015/ TBTC dated 24th, November, 2015 Outline ➢ ➢ ➢ ➢ ➢ ➢ ➢ ➢ Excise Tax definition Taxable & Non-Taxable Objects Taxable price Taxable bases Taxable declaration Taxabe deduction, reducetion, and refund Accounting for Excise Tax Excise Tax calculating examples Excise Tax Definition ➢ Excise tax (ET) is an indirect tax on the consumption of society, which is applied by many countries in the world ➢ Reasons to apply ET: - Imposing strongly on luxury goods, services or consumer products that are not healthy; - Pushing the development of production and consumption according to the orientation of the State - Ensuring the stable source of revenue for the State’ s budget Taxable Objects Organizations, individuals: - Producing goods; - Performing services; - Importing goods; - Imported entrusting Taxable Objects Production activities Importing activities 12 commodity groups Services activities commodity groups Law No 70/2014/QH13 , dated 26th, November, 2014 Non-Taxable Objects ➢ Goods which are not consumed in Vietnam ➢ Social preferences and international practices ➢ Adjustment for regulatory on taxable objects (Article of Circular No.195/2015/TT-BTC dated November 24, 2015) Non-Taxable Objects Export goods, except for cars of less than 24 seats sold to export-processing-enterprises; Temporary export & re-import goods; Goods sold at exhibitions abroad; Humanitarian-aid goods or non-refundable-aid goods; Gifts/donations; Transit goods; Goods temporarily imported for participation in fairs and exhibitions; Import goods for duty-free sale at duty-free shops Non-Taxable Objects Goods imported from foreign countries into nontariff-areas; Goods sold into non-tariff-areas and used only in non-tariff-areas Goods traded between non-tariff-areas; Aircraft, yachts used for transportation of goods, passengers, tourism and used for security and defense purposes Non-Taxable Objects Vehicles which are used as ambulances, prisoners transfering, funeral; Vehicles used for inspection and control of radio frequencies; Armored vehicles; Mobile-TV-vehicles; airport-service vehicles; Vehicles used in amusement parks, recreation centers, sports center which are not registered for traffic; and specialized vehicles Taxable Price The excise taxed price of goods or services sold is equal the sale price exclusive of excise tax, environmental protection tax (if any) and value added tax Taxable Price For Domestic producing goods (Hàng hoá sx nước ) Giá tính thuế TTĐB Giá bán chưa thuế GTGT _ Thuế bảo vệ môi trường = + Thuế suất thuế TTĐB Taxable price of ET Sold price exclusive VAT _ = + ET rate Environmental Protection Tax Taxable Price For imported goods (Đối với hàng nhập khẩu) Giá tính thuế TTĐB Taxable price of ET = Giá tính thuế NK + Thuế nhập = Imported taxable price x Imported tax Taxable Price For processing goods (Đối với hàng hoá gia công) Giá bán chưa thuế GTGT sở đưa gia công Giá tính thuế TTĐB = Taxable price of ET + Thuế suất thuế TTĐB Sold price exclusive VAT = + ET rate Taxable Price For services activities (Đối với dịch vụ) Giá tính thuế TTĐB Giá dịch vụ chưa thuế GTGT = Taxable price of ET = + Thuế suất thuế TTĐB Service cost exclusive VAT + ET rate Taxable Price Other case: ➢ For goods and services which are used for trade discount, exchange, internal consumption or donation: Taxable price is base on the market prices exclusive VAT, or of the goods in the same kind, or equivalent on the market at the time of occuring transaction ➢ For internal-producing-goods, or internal-services subject to ET shall include additional charge(s) (if any) in which the entity had received besides the sold price Taxable Base ET calculation bases are the taxable prices and tax rates of goods & services Thuế TTĐB phải nộp ET payable Giá tính thuế TTĐB = = Taxable price of ET Thuế suất thuế TTĐB x x ET rate Kê Khai Thuế Tax declaration: ➢ On monthly; ➢ On each time of occuring transaction; ➢ On each import Tax Reduction ➢ Taxpayers incur in difficulties due to natural disasters or unexpectedly accidents ➢ The tax reduction is determined base on the actual losses due to natural disasters or unexpectedly accidents but must be not exceed 30% of the payable tax amount of the losses’ year and shall not exceed the value of the damaged property after being compensated (if any) Tax Deduction Thuế TT ĐB khấu trừ ET deduction = = Số lượng TP thực tế tiêu thụ nội địa The amount of finished products actually consumed domestically Định mức tiêu hao NVL X X X Raw material consumption normsly Thuế TTĐB đơn vị NVL ET on unit of X materials Tax Deduction Thuế TT ĐB phải nộp ET tax ...816.4l dit appendixTABLE OF CONTENTSTorque Charts 82-87Wiring Diagram . 88-89Diagnostic Codes 90-101 82special torque chart (reference only)Note: All torque specs are ±10% unless stated otherwise.COMPONENT STANDARD METRICBedplate mounting bolts (crankcase bolts) Figure C Figure CCamshaft follower guide bolt/washer 114 lbf/in 13 NmCamshaft position (CMP) sensor 114 lbf/in 13 NmCamshaft thrust plate mounting bolts 23 lbf/ft 31 NmConnecting rod bolt (Initial) 33 lbf/ft 45 NmConnecting rod bolt (Final) 50 lbf/ft 68 NmCoolant (block) heater 30 lbf/ft 41 NmCoolant pump mounting bolts 23 lbf/ft 31 Nm Coolant pump pulley mounting bolts 23 lbf/ft 31 Nm Crankcase breather to valve cover 114 lbf/in 13 NmCrankcase breather drain fitting to crankcase 18 lbf/ft 25 Nm Crankcase breather tube clip bolt 23 lbf/ft 31 Nm Crankcase coolant drain plug (M16) 180 lbf/in 20 NmCrankshaft position (CKP) sensor 114 lbf/in 13 NmCylinder head bolts (only use new bolts, note 3) Figure A Figure AEGR cooler inlet temperature sensor (EGRT Inlet) 32 lbf/ft 44 NmEGR coolant system hose clamps 31 lbf/in 3.5 NmEGR cooler outlet temperature sensor (EGRT Outlet) 28 lbf/ft 38 Nm EGR DOC tube to RB up-tube bolts & nuts 23 lbf/ft 31 NmEGR DOC tube to EGR cooler horizontal bolts 23 lbf/ft 31 Nm EGR cooler band clamps Figure K Figure KEGR cooler vertical to EGR valve housing bolts 23 lbf/ft 31 Nm EGR cooler vertical bracket mounting bolts 23 lbf/ft 31 Nm EGR cooler horizontal to EGR cooler vertical flange 23 lbf/ft 31 Nm EGR throttle body to EGR valve housing 88 lbf/in 10 Nm EGR valve housing to intake manifold 88 lbf/in 10 NmEGR valve to EGR valve housing 88 lbf/in 10 NmEngine coolant temperature sensor (ECT) 159 lbf/in 18 NmEngine oil pressure switch (EOP) 124 lbf/in 14 NmEngine oil temperature sensor (EOT) 159 lbf/in 18 NmExhaust backpressure (EP) connector to DOC tube 20 lbf/ft 27 NmExhaust backpressure (EP) tube bracket nut 80 lbf/in 9 NmExhaust backpressure (EP) tube nut to EP sensor 180 lbf/in 20 NmExhaust backpressure (EP) tube nut to exhaust connector 180 lbf/in 20 NmExhaust manifold flange studs 159 lbf/in 18 NmExhaust manifold heat shield mounting bolts & nut 88 lbf/in 10 NmExhaust manifold heat shield spacers to stud bolts 88 lbf/in 10 NmExhaust manifold mounting bolts and stud bolts (note 4) Figure F Figure FExhaust up-tube to exhaust manifold nuts 23 lbf/ft 31 NmExhaust up-tube to turbo bolts 18 lbf/ft 24 NmFlywheel/flexplate bolts (only use new bolts, note 3) Figure B Figure BFront cover mounting bolts 23 lbf/ft 31 NmFuel cooler reservoir mounting bolts 114 lbf/in 13 NmFuel filter cap 20 lbf/ft 27 NmFuel fitting banjo bolt with copper washer (M12) 28 lbf/ft 38 NmFuel fitting banjo bolt with steel washer w/viton insert (M12) 18 lbf/ft 25 NmFuel fitting banjo bolt (M14) 35 lbf/ft 47 NmFuel injector hold down clamp bolts 28 lbf/ft 38 NmFuel injector return tube nut to check valve 28 lbf/ft 38 NmFuel return passage plug (rear of cylinder head) 20 lbf/ft 27 NmFuel rail pressure sensor (FRP) Figure L Figure LFuel supply and return tube clamp to upper oil pan 23 lbf/ft 31 Nm 83special torque chart (reference only)STANDARD TORQUE CHARTHex Flange HeadThread Torque Torque WrenchDiameter Nm Size (mm)M6 x 1 114 lbf/in 13 8M8 x 1.25 23 lbf/ft 31 10M10 x 1.5 45 lbf/ft 62 13M12 x 1.75 79 lbf/ft 107 15M14 x 2 127 lbf/ft 172M15 x 2 159 lbf/ft 216M16 x 2 196 lbf/ft 266 21Torque Chart Notes1) Lightly coat o-ring with clean engine prior to install.2) Apply threadlock 262 to bolt threads prior to install.3) Do not reuse. These bolts are one time stretch to yield.4) Do not reuse exhuast manifold bolts and studbolts.COMPONENT STANDARD METRICGlow plug 124 lbf/in 14 NmGlow plug control module bolts and nuts (GPCM) 114 lbf/in 13 NmHigh pressure common rail (HPCR) mounting bolts 23 lbf/ft 31 NmHigh pressure common rail (HPCR) to fuel injector tubes Figure G, I Figure G, IHigh CHAPTER 4RECIPROCATING ANDGENERAL-PURPOSEMECHANISMSSclater Chapter 4 5/3/01 10:44 AM Page 93 An ingenious intermittent mechanismwith its multiple gears, gear racks, andlevers provides smoothness and flexibil-ity in converting constant rotary motioninto a start-and-stop type of indexing.It works equally well for high-speedoperations, as fast as 2 seconds per cycle,including index and dwell, or for slow-speed assembly functions.The mechanism minimizes shockloads and offers more versatility than theindexing cams and genevas usuallyemployed to convert rotary motion intostart-stop indexing. The number of sta-tions (stops) per revolution of the tablecan easily be changed, as can the periodof dwell during each stop.Advantages. This flexibility broadensthe scope of such automatic machineoperations as feeding, sorting, packag-ing, and weighing that the rotary tablecan perform. But the design offers otheradvantages, too:• Gears instead of cams make themechanism cheaper to manufacture,because gears are simpler tomachine.• The all-mechanical interlocked sys-tem achieves an absolute time rela-tionship between motions.• Gearing is arranged so that themachine automatically goes into adwell when it is overloaded, prevent-ing damage during jam-ups.• Its built-in anti-backlash gear systemaverts rebound effects, play, and lostmotion during stops.How it works. Input from a singlemotor drives an eccentric disk and con-necting rod. In the position shown in thedrawing, the indexing gear and table arelocked by the rack—the planet gear ridesfreely across the index gear withoutimparting any motion to it. Indexing ofthe table to its next position begins whenthe control cam simultaneously releasesthe locking rack from the index gear andcauses the spring control ring gear topivot into mesh with the planet.This is a planetary gear system con-taining a stationary ring gear, a drivingplanet gear, and a “sun” index gear. Asthe crank keeps moving to the right, itbegins to accelerate the index gear withharmonic motion—a desirable type ofmotion because of its low acceleration-deceleration characteristics—while it isimparting high-speed transfer to thetable.94GEARS AND ECCENTRIC DISK COMBINE IN QUICK INDEXINGSclater Chapter 4 5/3/01 10:44 AM Page 94 Outgrowth from chains. Intermittent-motion mechanisms typically haveingenious shapes and configurations.They have been used in watches and inproduction machines for many years.There has been interest in the chain typeof intermittent mechanism (see drawing),which ingeniously routes a chain aroundfour sprockets to produce a dwell-and-index output.The input shaft of such a device has asprocket eccentrically fixed to it. The inputalso drives another shaft through one-to-one gearing. This second shaft mounts asimilar eccentric sprocket that is, however,free to rotate. The chain passes first aroundan idler pulley and then around a secondpulley, which is the output.As the input gear rotates, it also pullsthe chain around with it, producing a95At the end of 180º rotation of thecrank, the control cam pivots the ring-gear segment out of mesh and, simulta-neously, engages the locking rack. As theconnecting rod is drawn back, the planetgear rotates freely over the index gear,which is locked in place.The cam control is so synchronizedthat all toothed elements are in fullengagement briefly when the crank armis in full toggle at both the beginning andend of index. The device can be operatedjust as easily in the other direction.Overload protection. The ring gearsegment includes a spring-load detentmechanism (simplified in the illustra-tion) that will hold the gearing in fullengagement under normal indexingforces. If rotation of the table is blockedat any point in index, the detent springforce is overcome and the ring gear popsout of engagement with the planet gear.A detent roller (not 1NỘI DUNG CỦA CHƯƠNG1. THỊ TRƯỜNG:•* Thò trường và nhu cầu thò trường•* Phân khúc thò trường•* Chọn thò trường trọng tâm•* Đònh vò sản phẩm, thương hiệu8. CẠNH TRANH:* Phân tích cạnh tranh* Chiến lược cạnh tranhChương 2 THỊ TRƯỜNG VÀ CẠNH TRANH 2MỘT SỐ KHÁI NIỆM CƠ BẢN Thò trường là gì?Thò trường là bao gồm tất cả những khách hàng hiện hữu và tiềm năng của 1 loại sản phẩm nào đó Nhu cầu của thò trường là gì?Là tổng giá trò hay khối lượng sản phẩm mà nhóm khách hàng nhất đònh sẽ mua tại một đòa bàn nhất đònh trong một khoảng thời gian với một môi trường và chương trình marketing nhất đònh. Làm sao để đánh giá và dự báo nhu cầu?Căn cứ vào:* Ý kiến: Chuyên gia, khách hàng, nhân viên bán hàng* Tổ chức thò trường thực nghiệm* Số liệu thống kê, chỉ số tham chiếu 3 Phân khúc thò trường là gì?Là phân chia thò trường của 1 loại sản phẩm/ dòch vụ thành nhiều nhóm khách hàng nhỏ hơn dựa trên những đặc điểm giống nhau của họ. Tại sao phải phân khúc thò trường?Vì khách hàng ở cùng 1 thò trường có sự khác nhau về:* Hành vi mua* Khả năng tài chính* Yêu cầu về chất lượng, tính năng, dòch vụ,… Lợi ích của việc phân khúc thò trường là gì?Giúp doanh nghiệp dễ dàng tập trung nguồn lực để thỏa mãn tốt hơn từng nhóm khách hàng khác nhau trong cùng 1 thò trườngPHÂN KHÚC THỊ TRƯỜNG 4• PHÂN KHÚC THỊ TRƯỜNG A AD D D D D D D DD D D D D D D D DDDDCB B B B B B B B B BB B BA A A A A A A A A A A A A A A A A A A A A A A A A A A A C C C C C C C C C C C C C C CC C CC C CC C C C C C C CCC E E E E E E E E E E E E E E E E E E E E E E E E E E EEEB D C D E E D D 5• QUÁ TRÌNH STPCHỌN THỊ TRƯỜNG TRỌNG TÂMPHÂN KHÚC THỊ TRƯỜNGĐỊNH VỊ SẢN PHẨMNhận dạng biến và phân khúc theo biếnXây dựng đặc trưng của mỗi phân khúcPhân tích PKĐánh giá PKChọn chiến lược cho PKChọn PK trọng tâmNhận dạng yếu tố để đònh vòChọn lựa thương hiệu Truyền thông vò trí thương hiệu 6Cơ sở để phân khúc thò trường:* Vò trí đòa lý* Nhân khẩu* Tâm lý* Hành vi muaChọn cách phân khúc nào?Các tiêu chuẩn* Đo lường được qui mô và sức mua của mỗi phân khúc* Có sự khác biệt có ý nghóa về tiếp thò* Đủ lớn để hoạt động có lời* Có thể đáp ứng nhu cầu cụ thể của phân khúcPHÂN KHÚC THỊ TRƯỜNG 7• CHỌN THỊ TRƯỜNG MỤC TIÊÁNH GIÁ CÁC PKLỰA CHỌN PKQui mô Mức độ tăng trưởngMức độ hấp dẫnMục tiêu & nguồn tài nguyên của DNTập trung 1 PKChuyên môn hóaPhục vụ toàn bộ thò trường 8 Đònh vò sản phẩm là gì?Là quá trình xây dựng và thông đạt những giá trò đặc trưng của thương hiệu của mình vào tâm trí khách hàng mục tiêu.Ví dụ: “Giá mà mọi thứ đều bền như Electrolux” Principles of Taxation Chapter Basic Maxims of Income Tax Planning Irwin/McGraw-Hill ©The McGraw-Hill Companies, Inc., 2000 Objectives Slide 4-2 Tax avoidance versus tax evasion Tax planning variables The Entity The Time Period The Jurisdiction The Character of Income Explicit and implicit taxes Tax law doctrines Irwin/McGraw-Hill ©The McGraw-Hill Companies, Inc., 2000 Tax Avoidance Slide 4-3 Avoidance is legal Tax evasion is a federal crime This course teaches tax planning (avoidance), not evasion - your questions like: ‘The IRS can’t find this type of income, can they?’ are interesting from a compliance standpoint, but will permit a discussion of ethics and evasion as well Just as we hope (and trust? - or monitor?) that you not cheat in class, we expect that you will not evade taxes as future businessmen and women Irwin/McGraw-Hill ©The McGraw-Hill Companies, Inc., 2000 Income Tax Planning Entity Slide 4-4 Generally, taxable income is computed the same for different entities However, the amount of tax paid depends on the difference in tax rates across entities The two primary tax paying entities are corporations and individuals Irwin/McGraw-Hill ©The McGraw-Hill Companies, Inc., 2000 Income Tax Planning - Entity Slide 4-5 Individual taxpayers have a progressive tax rate structure that ranges from 15 percent to 39.6 percent see the inside front cover of text Work AP2 Corporate taxpayers have a progressive tax rate structure that ranges from 15 percent to 35 percent for richest corporations see the corporate tax rates in text Marginal rates of 38% and 39% eliminate benefits of lower brackets Work AP1 Irwin/McGraw-Hill ©The McGraw-Hill Companies, Inc., 2000 Income Tax Planning - Entity Slide 4-6 Tax costs decrease (and cash flows increase) when income is generated by an entity subject to a low tax rate When establish a new business, consider the tax rates paid by the form of business entity See chapter 11 flow-through versus corporation What about established business entities? Reducing tax liabilities may depend on: Income Shifting Deduction Shifting Irwin/McGraw-Hill ©The McGraw-Hill Companies, Inc., 2000 Income Tax Planning - Entity Slide 4-7 Irwin/McGraw-Hill Income Shifting Arranging transactions for the purpose of transferring income from a high tax rate entity to a low tax rate entity Work AP5 Deduction Shifting Arranging transactions for the purpose of transferring deductions from a low tax rate entity to a high tax rate entity Work AP4 Assignment of Income Doctrine prohibits shifting of income from property UNLESS the property is transferred also See AP3 ©The McGraw-Hill Companies, Inc., 2000 Income Tax Planning - Time Slide 4-8 Because federal and state taxing authorities impose a tax on income only once a year, the tax paid or tax savings from any transaction depends on the year the transaction occurs In present value terms, tax costs decrease (and cash flows increase) when a tax liability is deferred until a later taxable year Limited by: Opportunity Costs Tax Rate Changes Irwin/McGraw-Hill ©The McGraw-Hill Companies, Inc., 2000 Income Tax Planning - Time Slide 4-9 Opportunity Costs Shifting tax liabilities to a later period also may entail shifting income to a later period Thus, the opportunity costs of shifting the income may be greater than the tax savings associated with the liability deferral Tax Rate Changes If taxpayers defer a tax liability to a future date and Congress increases tax rates the benefits of the deferral may be lost or substantially limited Irwin/McGraw-Hill ©The McGraw-Hill Companies, Inc., 2000 Income Tax Planning - Time & Opportunity Costs Slide 4-10 Assume that a taxpayer has a tax rate of 30 percent and a 10% discount rate Compare the following: a) Taxpayer can receive $100 income and pay tax now After-tax value = $70 OK b) Taxpayer can delay $100 income and tax both by one year PV of after-tax value of $70 x