啟源顧問有限公司的部落格

美國新企業主的稅務小貼士

首先恭喜您在美國成功開辦了新企業！但是，作為企業所有者，瞭解開辦企業所伴隨的稅收責任也是十分重要的。本篇文章將根據美國國稅局官方資料，總結一些您需要注意的小貼士。

一、  選擇公司結構

公司的組成結構決定了企業納稅人所需要申報的所得稅表格。公司結構通常有以下幾種：

（1）   獨資企業：個人所有的非獨資法人實體。納稅個人與他們的企業無需單獨報稅。

（2）   合夥企業：兩個或兩個以上個人擁有所有權的非獨立法人企業。

如何通知國稅局地址變更

如果您的位址有變更（例如搬家），您需要通知國稅局，以確保您可以收到國稅局的退稅或信件。向國稅局通知地址變更有以下幾種方法：

1、    申報稅表

如果您在申報稅表之前更改位址，應在申報時將您的新地址填入稅表中。國稅局會在處理稅表時更新您的個人資訊。此外，如果您的稅表是代理人代報，請務必及時通知您的代報稅人。

2、    口頭通知

How to Notify IRS of Your Address Change

If your address has changed (e.g. moving), you need to notify the IRS to ensure you receive any tax refunds or IRS correspondence. There are several ways to notify the IRS of an address change:

1.      Tax Return

If you change your address before filing your return, enter your new address on your return when you file. When your return is processed, IRS will update our records. Be sure to also notify your return preparer.

2.      Oral Notification

China to Cancel MIIT Approval for Foreign Investment in Telecom Services

The State Council of the PRC released a circular on 21 September 2020, which announced that China will cancel requirement for government review on 29 items and delegate power on 4 items.

According to the circular, the first item of government review to be cancelled is the approval for foreign investment in telecom services. In the past, foreign investors shall apply for an approval for foreign investment in telecom services from the Ministry of Industry and Information Technology of the PRC (MIIT) before they are allowed to set up a foreign invested telecom company. The cancellation of this approval will greatly simplify and shorten the process to establish a foreign-invested telecom company. It is really good news to foreign investors who are planning to set up foreign-invested telecom companies in China.

Although the above pre-approval has been cancelled, the Ministry of Industry and Information Technology of the PRC and its provincial bureaus will still review the fulfilment of the shareholding ratio restrictions for foreign-invested telecom enterprises when examining the subsequent application for telecom service license. Supervision over the daily operation of the foreign-invested telecom enterprises will be strengthened at the same time.

In the next stage, the State Council of the PRC will submit a proposal to the Standing Committee of the National People's Congress of the PRC to amend the relevant laws and regulations in accordance with legal procedures. Kaizen will keep a close eye on the amendment of the relating laws and regulation and the release of the supporting measures.

中國取消外商投資經營電信業務審定意見書

中國國務院於2020年9月21日發佈了《國務院關於取消和下放一批行政許可事項的決定》（以下簡稱《決定》），明確了中國將取消29項行政許可事項並下放4項行政許可事項的審批層級。

其中，確定取消的第1項行政許可事項即為“外商投資經營電信業務審定意見書核發”。此前，外國投資者在申請設立外商投資電信企業時，需要先向中國工業和資訊化部申請《外商投資經營電信業務審定意見書》。取得該意見書後方可向登記部門申請設立外商投資電信企業。此項行政許可事項取消後，將大大簡化並縮短外商投資電信企業的設立流程。這對擬在中國投資設立外商投資電信企業的外國投資者而言無疑是一項重大利好。

雖然上述前置審批已被取消，但中國工業和資訊化部、省級通信管理局仍將在後續辦理“電信業務經營許可”時，對外商投資電信企業落實股權比例限制要求情況進行嚴格把關，同時會加強對外商投資電信企業日常經營活動的監管。

接下來，中國國務院將依照法定程式提請全國人民代表大會常務委員會修訂相關法律規定。啟源將密切關注相關法律規定的修訂情況以及相關政府部門出臺的配套措施。

OT Payment During 2020 Chinese National Day Holidays

According to the circular of holiday arrangements for the year of 2020 issued by the General Office of the State Council of the PRC, the National Day holidays and Mid-Autumn Festival will start from 1 October to 8 October 2020. The National Day overlaps with the Mid-Autumn Festival on 1 October 2020. How to calculate and pay the overtime wages if an employer arranges overtime work for its employees during the period from 1 October to 8 October?

The General Office of the Ministry of Human Resources and Social Security of the PRC has issued a circular on 18 September2020, which has clearly clarified the calculation and payment of overtime wages during the period from 1 October to 8 October. The detailed rules are as follows:

1.  The employer shall pay overtime wages at the rate of no less than 300% of the normal wages to the employee if the employee is arrange to work during the period from 1 October to 4 October.

2.   The employer shall first arrange the employee to rest afterwards if the employee is arranged to work during the period from 5 October to 8 October. If no rest is arranged, the employer shall pay overtime wages at the rate of no less than 200% of the normal wages to the employee.

中國2020年國慶節及中秋節假期加班工資應如何計算？

根據中國國務院辦公廳關於2020年節假日安排的通知，2020年的國慶節、中秋節將於10月1日至8日放假調休。其中，10月1日國慶節與中秋節重疊。如果用人單位在10月1日至8日期間安排員工加班，應該如何計算並支付加班工資呢？

中國人力資源社會保障部辦公廳於2020年9月18日發佈了一則函件，明確了2020年10月1日至8日期間加班工資的計算及支付問題，具體規定如下：

一、10月1日至4日，用人單位安排勞動者加班的，應按不低於工資的300%支付加班工資報酬。

二、10月5日至8日，用人单位安排劳动者加班的，应先安排补休；不能安排补休的，应按不低于工资的200%支付加班工资报酬。

U.S. 199A Qualified Business Income Deduction Introduction

Many individuals, including owners of businesses operated through sole proprietorships, partnerships, S corporations, trusts and estates may be eligible for a qualified business income deduction, also called the section 199A deduction, for years beginning after December 31.

The deduction allows them to deduct up to 20% of their qualified business income (QBI), plus 20% of qualified real estate investment trust (REIT) dividends and qualified publicly traded partnership (PTP) income. Income earned by a C corporation or by providing services as an employee is not eligible for the deduction.

The deduction has two components.

1.      QBI Component. This component of the deduction equals 20% of QBI from a domestic business operated as a sole proprietorship or through a partnership, S corporation, trust or estate. Depending on the taxpayer's taxable income, the QBI Component is subject to limitations including:
 

美國Section199A合格商業收入（QBI）扣除介紹

許多個人，包括通過獨資企業、合夥企業、S型股份有限公司、信託和遺產經營的企業所有者，可能有資格獲得合格的商業收入扣除額，該扣除也稱為199A扣除額，該條例適用於2017年12月31日之後的納稅年度。

扣除額允許他們扣除高達20％的合格營業收入（QBI），以及20％的合格房地產投資信託（REIT）股息和合格的公開交易合夥經營（PTP）收入。 C型股份有限公司或作為雇員提供服務所賺取的收入不符合扣除條件。

扣除由兩個組成部分。

1、    QBI 部分。 扣除的這一部分相當於作為獨資企業或通過合夥企業，S公司，信託或遺產運營的國內企業的QBI的20％。根據納稅人的應稅收入，QBI部分受到以下限制：

Guide to Audit Exemption for Small Companies in Singapore

The Singapore Companies (Amendment) Act 2014 brings in the concept of small company, which replaces the exempt private company for purposes of audit exemption. This article considers the features of this new regime and illustrates its application to existing as well as new companies.

1.       Small company

With the introduction of small company concept, more companies will qualify for audit exemption, thus reducing compliance costs and creating a more business-friendly environment.

Paragraph 2 of the Thirteenth Schedule of the amended Companies Act (Cap 50, 2006 Rev Ed) (hereafter the “Thirteenth Schedule”) states that a company is a small company from a particular financial year if: