新加坡小型公司審計豁免指南
新加坡“小型公司"是自2014年修改後生效的公司法（Companies (Amendment) Act 2014, 公司法（修訂）2014）中引進的概念。就財務報表審計而言，“小型公司”取代了舊公司法中的“豁免私人公司"。本文旨在簡單介紹“小型公司”之定義及相關豁免審計之事宜。
一、 小型公司
小型公司廣泛的適用標準，令到更多公司可以獲得審計豁免，從而減低合規成本及營造一個更為友善的營商環境。
根據公司法附表十三第二段（下稱“附表十三"）之規定，一家公司於某個財政年度屬於小型公司，如果該公司：
Taiwan Business Tax and Profit-Seeking Enterprise Income Tax for the Cross-Border E-commerce
In the modern age, with the popularization of the internet and mobile technology, purchasing of the services online such as the usage of Cross-Border E-commerce advertisements, purchasing of online games, and videos are getting popular. When there are sales of electronic service to the natural person within the territory of Taiwan, the Cross-Border E-commerce should in accordance with the Articles No. 2-1 of the Value-added and Non-value-added Business Tax Act, the E-commerce shall be the taxpayer of the business tax, has the obligation to pay for the business tax. If the sales target is not the natural person within the territory of Taiwan, the sales person of the E-commerce should in accordance with the Articles No.36 of the Value-added and Non-value-added Business Tax Act. Unless the purchaser is a business entity which computes its tax in accordance with the provisions of Section 1 of Chapter 4 of the Value-added and Non-value-added Business Tax Act (Purchaser is the business person belongs to the General Tax Computation), the purchased services are used solely in conducting business in taxable goods or services, such services are exempted from the business tax, else, prior to the fifteenth day of the period following the period in which the payment is made, the purchaser should compute the business tax based on the payment amount in accordance with the regulated tax rate and pay for the business tax.
A non-individual purchaser that purchase the foreign services, the payment of business tax could be differentiated in two: (1) The purchaser is the business person that self-declare and pay the business tax by using the Form of “Declaration of Sales and Business Tax by a Business Entity (Form 401, 403, 404)”, for the purchasing of foreign services, the purchaser will only need to fill the relevant fields in Form 401, 403, 404 and file consolidated. (2) The purchaser which is not the business person self-declare and pay the business tax (such as the small scale business entities, business executives, government agencies, etc.), if there is purchasing of the foreign services, they could visit the e-Tax Portal of the Ministry of Finance (http://www.etax.nat.gov.tw/) > Online Service > Electronic Filing and Payment of Tax > Print the tax bill with three-stage barcode (online version) > Business Tax, download “Business Tax Payment Form for the Purchasing of Foreign Services (Form 408)”, self-payment for the business tax.
At the stage of the Profit-Seeking Enterprise Income Tax, the Cross-Border E-commerce sells the electronic services within the territory of Taiwan, if the income of E-commerce is the “Income received in the Taiwan”, according to the Article No. 3-1 of the “Income Tax Regulations for the Cross-Border Sales of Electronic Service for the Foreign Profit-Seeking Enterprise” (The official document No. 10700522870 issued by Ministry of Finance on 11 May 2018), E-commerce should pay for the profit-seeking enterprise income tax according to the regulations. According to Article No. 3-2 of the regulations pre-mentioned, the foreign profit-seeking enterprise that provides the patents, trademarks, copyrights, secret formulas and franchises by virtue of their being made available for use by other persons in Taiwan through the internet or other electronic means, it does not belongs to the scope of the electronic service, the remuneration is counted as the "royalty". The remuneration is not applicable to the “Income Tax Regulations for the Cross-Border Sales of Electronic Service for the Foreign Profit-Seeking Enterprise”, therefore, it could not compute the income tax according to the net profit ratio and profit contribution ratio, it should be taxed in accordance with the Income Tax Act.
The Cross-Border E-commerce sales the electronic service to the individual (B2C) or enterprise (B2B), there are differences on the taxation method. If the sales of electronic services are to the individual, the tax authority reminds that the Cross-Border E-commerce shall declare for the income tax in the declaration period in May. If the sales of electronic services are to the enterprises, the business person within the territory of Taiwan should deduct the tax by using the Withholding and Non-withholding Tax Statement in accordance with the Income Tax Act, before the payment of tax. For example, Company A arranges employee to go for a business trip, booking a room in the website of Agoda, before the payment of room rate, it should deduct the tax and declare at the tax authority by using the Withholding and Non-withholding Tax Statement.
境外電商的台灣營業稅及營所稅規定
隨著網際網路興盛，行動科技普及，付費使用境外電商廣告、線上遊戲、影音等服務與日俱增。境外電商有銷售電子勞務予境內自然人時，依加值型及非加值型營業稅法第2條之1規定，該境外電商為營業稅之納稅義務人，應負報繳我國營業稅義務。境外電商銷售對象倘非境內自然人，依同法第36條規定，除買受人屬同法第4章第1節規定計算稅額之營業人(買受人屬一般稅額計算之營業人)且其所購進之勞務專供經營應稅貨物或勞務使用，免予繳納營業稅外，應由勞務買受人於給付報酬之次期開始15日內，就給付額依規定計算營業稅額繳納。
非個人之買受人購買國外勞務繳納營業稅方式可分為2種：（一） 買受人為使用「營業人銷售額與稅額申報書（401、403、404）」自動報繳之營業人，購買國外勞務只要併同401、403、404申報書填入相關欄位一併申報繳納即可。（二） 買受人為自動報繳營業人以外者（例如：小規模營業人、執行業務者、機關團體等），如有購買國外勞務情形，可自行至財政部稅務入口網（www.etax.nat.gov.tw）下載「購買國外勞務營業稅繳款書（408）」，自行繳納營業稅款。
然後，到了企業所得稅階段，跨境電商銷售予境內買受人之電子勞務，若屬於財政部發布107年5月11日台財稅字第10700522870號令「外國營利事業跨境銷售電子勞務課徵所得稅作業要點」第3點第1項所稱之「我國來源收入」者，即應依該作業要點之規定課徵營所稅。又同點第2項明定，外國營利事業以網路或其他電子方式提供專利權、商標權、著作權、秘密方法及各種特許權利供他人在我國境內使用者，非屬銷售電子勞務之範疇，其取得之報酬應屬「權利金」。該報酬即無跨境電商營所稅作業要點之適用，不得按淨利率及境內利潤貢獻程度計算所得額，而應依所得稅法關於權利金之規定課稅。
U.S. Corporation Foreign Tax Credit Introduction
Domestic corporations that have paid or accrued qualified foreign income taxes to a foreign country or U.S. possession may generally credit those against their U.S. income tax liability on foreign source income.
The goal of the foreign tax credit is to keep a U.S. taxpayer’s worldwide effective tax rate from exceeding the U.S. statutory tax rate, which is accomplished through the foreign tax credit limitation.
You can claim a credit only if your foreign taxes are qualified:
1. The tax must be imposed on you: you can claim a credit only for foreign taxes that are imposed on you by a foreign country or U.S. possession.
美國公司外國稅收抵免介紹
于美國境內成立的公司，如果已向外國或美國海外領地繳納了當地的所得稅，則他們可能可以將其作為外國稅收抵免，來抵扣美國的應納所得稅。
外國稅收抵免的目的是通過外國稅收抵免限制，使得美國納稅人的全球有效稅率不超過美國法定稅率。
如果您的公司已繳納或應計的外國稅款滿足以下條件，則可能適用於外國稅收抵免：
1、 您只能對由外國或美國海外領地向您的公司所徵收的外國稅款申請抵免。
Accelerated Expiry of Shareholders' Capital Contribution in China
The shareholders of a China company are allowed to freely agree on the amount of the subscribed capital and term of capital contribution under the subscribed registered capital system as stipulated in the Company Law of the PRC. If the term of capital contribution of the shareholders has not expired, is it possible for the company creditors to ask for the accelerated expiry of shareholders’ capital contribution obligation so as to realize their creditor rights?
In judicial practice, the Chinese courts generally do not uphold the claim made by a creditor of the company for accelerated expiry of shareholders' capital contribution obligation. However, under special circumstances such as the bankruptcy, dissolution of the company or the shareholders maliciously extend the term of capital contribution to avoid fulfilling the capital contribution obligation, the court may consider to uphold the claim for accelerated expiry of shareholders' capital contribution obligation. Provisions relating to the accelerated expiry of shareholders’ capital contribution obligation are mainly contained in the following laws and regulations.
1. Enterprise Bankruptcy Law of the PRC
According to Article 35 of the Enterprise Bankruptcy Law of the PRC, where after the people’s court accepts an application for bankruptcy, any of the debtor’s capital contributors that fails to fulfill the obligation of capital contribution in full, the administrator shall require the capital contributor to contribute the subscribed capital, irrespective of the time limit set on capital contribution.
中國公司股東出資義務是否可以加速到期？
根據中國現行公司法的規定，中國公司實行註冊資本認繳登記制，允許股東自由約定認繳出資額及出資的期限。如果公司股東的出資期限未到期，債權人能否要求股東出資義務加速到期以實現債權？
在司法實踐中，中國法院一般不支持股東出資義務加速到期，但在公司破產、解散或者股東存在惡意延長出資期限以逃避履行出資義務等特殊情形下，法院會考慮支持股東出資義務加速到期。中國現行法律體系中關於股東出資義務加速到期的規定主要體現在：
一、企業破產法
根據《中華人民共和國企業破產法》第三十五條規定，人民法院受理破產申請後，債務人的出資人尚未完全履行出資義務的，管理人應當要求該出資人繳納所認繳的出資，而不受出資期限的限制。
Liabilities for Breach of Precontract in China
Precontract is a contract whereby the parties agree to conclude a contract within a certain period of time in the future. Precontract is quite common in practice. However, it is not stipulated in the General Principles of the Civil Law of the PRC and the Contract Law of the PRC. The provision of precontract has been formally included in the Civil Code of the PRC (hereinafter referred to as the Civil Code), which will come into force on 1 January 2021.
According to Article 495 of the Civil Code, if the parties agree to conclude a subscription contract, subscription order, reservation order and so on within a certain period of time in the future, such contracts shall constitute precontracts. Where one party fails to perform the obligation to conclude a precontract as agreed, the other party may request it to bear the breach of contract liability in relation to the precontract.
The Civil Code enumerates several common forms of precontract such as subscription contract, subscription order, reservation order and so on in the above provision. But it shall not be limited to those forms. Whether a letter of intent or a framework agreement that is commonly used in commercial activities constitutes a precontract shall be determined according to the specific contents of the document. It shall not be deemed as a precontract if it is only the expression of the parties' intention to cooperate and it is not explicitly agreed that a formal contract will be concluded within a certain period of time in the future.
The Civil Code does not stipulate the remedies for breach of precontract. However, if the precontract has explicitly stipulated the remedies and liabilities for breach of contract, the non-breaching party may require the breaching party to bear the liability for breach in accordance with the contract. Therefore, in order to avoid the uncertainty of remedies for breach of contract in the future, you are advised to clearly set forth the remedies for breach of contract, for example, to specify the amount of damages for breach of contract or to define the calculation method of losses, when drafting the precontract.
違反中國預約合同須承擔違約責任
預約合同，系指當事人約定于將來一定期限內訂立本約合同的合同。預約合同在實務中頗為常見，但此前在《中華人民共和國民法通則》及《中華人民共和國合同法》中卻並未對預約合同作出規定。即將於2021年1月1日生效的《中華人民共和國民法典》（以下簡稱《民法典》）將預約合同正式納入了合同編，確認了預約合同的效力。
根據《民法典》第四百九十五條規定，當事人約定在將來一定期限內訂立合同的認購書、訂購書、預訂書等，構成預約合同。當事人一方不履行預約合同約定的訂立合同義務的，對方可以請求其承擔預約合同的違約責任。
《民法典》在上述規定中列舉了“認購書、訂購書、預定書等”常見的預約合同形式，但預約合同的表現形式並不局限於這幾種形式。在商事活動中常見的意向書、框架協議等是否構成預約合同，應根據文書記載的具體內容來判斷。如果僅為當事人合作意向的意思表示，未明確約定在將來一定期限內另行訂立正式的合同，則不應認定為預約合同。
《民法典》雖明確了預約合同的違約方須承擔違約責任的後果，但並未對預約合同違約責任的承擔方式作出規定。如果預約合同中明確約定了違約責任，則守約方可以要求違約方按照預約合同的約定承擔違約責任。因此，為避免將來違約責任承擔的不確定性，建議在起草預約合同時，明確約定違約責任的承擔方式，如約定具體的違約金數額或明確損失的計算方式。
U.S. Foreign Investment in Real Property Tax Act (FIRPTA) Introduction
The disposition of a U.S. real property interest by a foreign person (the transferor) is subject to the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA) income tax withholding. FIRPTA authorized the United States to tax foreign persons on dispositions of U.S. real property interests.
A disposition means “disposition” for any purpose of the Internal Revenue Code. This includes but is not limited to a sale or exchange, liquidation, redemption, gift, transfers, etc. Persons purchasing U.S. real property interests (transferees) from foreign persons, certain purchasers' agents, and settlement officers are required to withhold 15% (10% for dispositions before February 17, 2016) of the amount realized on the disposition (special rules for foreign corporations).
In most cases, the transferee/buyer is the withholding agent. If you are the transferee/buyer, you must find out if the transferor is a foreign person. If the transferor is a foreign person and you fail to withhold, you may be held liable for the tax. For cases in which a U.S. business entity such as a corporation or partnership disposes of a U.S. real property interest, the business entity itself is the withholding agent.
The transferee must deduct and withhold a tax on the total amount realized by the foreign person on the disposition. The rate of withholding generally is 15% (10% for dispositions before February 17, 2016).
The amount realized is the sum of:
