紐約州公司所需保險介紹

保險是風險管理的重要工具，可以幫助雇主減輕可能產生的財務負擔。下文將為您介紹紐約州公司所需的三種基本保險。

一、  商業責任保險

在紐約州，商業責任保險並不是強制性的，但該保險可以保護您的公司免受因各種索賠（包括身體傷害，財產損失，人身傷害，廣告傷害以及由業務運營引起的其他傷害）而導致的財務損失。並且房東通常也會要求您購買一定水準的責任保險，作為租賃條件。

商業責任保險費用通常依據承保範圍，業務性質，員工人數，運營地點等而有所不同。

C Corporations vs. S Corporations

Many investors are interested in C Corporations and S Corporations. The following will discuss about the differences between them in terms of formation and taxation.

1.      C Corporations vs. S Corporations: Formation

The C Corporation is the default corporation under Internal Revenue Service (IRS) rules. A C Corporation can elect to be taxed as an S Corporation by filing Form 2553 with the IRS. Please note while most states follow the federal S Corporations election, some jurisdictions do not recognize the S Corporations (e.g. New York City) or require separate state elections (e.g. New York State, State of New Jersey).

To obtain S Corporation tax status for a certain year, you should complete the Form 2553 no more than 2 months and 15 days after the beginning of the tax year the election is to take effect, or at any time during the tax year preceding the tax year it is to take effect.

股份有限公司— C型對比S型

許多投資者對C型股份有限公司和S型股份有限公司十分感興趣。下文將從公司成立和稅務兩方面為您詳細解答二者的不同。

一、  C型股份有限公司對比S型股份有限公司：成立方面

國稅局（IRS）默認股份有限公司的形式為C型股份有限公司。C型股份有限公司可以通過向國稅局提交表格2553，選擇作為S型股份有限公司來繳稅。需要注意的是，雖然大多數州遵循聯邦S型股份有限公司的選擇，但一些轄區不承認S型股份有限公司（例如紐約市）或需要額外進行州S型服份有限公司的選擇（例如紐約州、新澤西州）。

為了在指定年度獲得生效的S型股份有限公司的納稅身份，您需要於選擇生效的納稅年度的前兩個月十五天內，或者於選擇生效的前一納稅年度的任何一天內提交表格2553。

Taxation for LLC

A Limited Liability Company (LLC) is a business structure allowed by state statute, but IRS does not recognize LLC on tax purpose. The IRS treats an LLC as either a partnership, or a corporation depending on the number of members and elections made by the LLC.

For income tax purpose, a single member LLC is treated as a sole proprietor by default. In this case, the LLC does not need to pay income taxes or file a tax return with the IRS. The LLC’s net income, income, and expenses items are reported on the member’s personal tax return (assume the member is individual).

A domestic LLC with at least two members is classified as a partnership for federal income tax purposes by default. As a pass-through entity, an LLC needs to file tax return for the business, but does not pay entity-level taxes on its income; instead, profits and losses pass through to the members, then the members will report the apportioned profits/losses on their own income tax returns with applicable tax rates, regardless of whether the income is distributed or not. If the LLC is profitable but does not distribute any cash to the owners, the owners are still subject to tax on the income of the LLC. If the LLC has a loss, then the owners can take advantage of company losses on their own tax returns.

By filing Form 8832 to IRS, an LLC, regardless of number of members, can elect to be treated as a corporation for income tax purpose. A corporation's income may subject to double taxation. A corporation must pay taxes on its income when earned, and the shareholders must pay taxes on any dividends or other distributions they received from the corporation. However, the corporation can choose to retain the earnings to finance growth and reasonable needs of the business up to USD 250,000 (USD 150,000 for personal service corporation) to avoid double taxation. Accumulated Earnings Tax with tax rate 20%, in addition to regular income tax, will be applied on corporations for unreasonably accumulating earnings exceed USD250,000 (USD 150,000 for personal service corporation).

有限責任公司（LLC）的稅務申報

有限責任公司（LLC）是州法規所允許的業務結構，但出於企業所得稅的考慮，聯邦稅務局並不認可LLC的企業形式、聯邦稅務局認為LLC可視為獨資個體，合夥企業，或公司的形式進行所得稅申報，這取決於該LLC的成員人數和申報所得稅時的選擇。

為申報企業所得稅，只有一個成員的LLC被視為按照獨資個體報稅。在這種情況下，LLC無需繳納所得稅或向聯邦稅務局提交所得稅申報表。 LLC的淨收入，收入和支出項目將在成員的個人所得稅申報表中進行申報（假設成員是個人的情況）。

一般而言，具有至少兩個成員的LLC被歸類為按照合夥企業進行所得稅申報。作為穿透實體，LLC需要提交所得稅稅表，但是不需要繳納所得稅；LLC的利潤或損失已經根據成員所持有的份額穿透延申給成員，成員需要將由公司穿透延申過來的收入或損失在自身的所得稅表中進行申報，不管收益是否分發給成員。若該LLC有利潤，即使未分發給成員，成員仍需要就該LLC的利潤進行繳稅。若該LLC虧損，那麼成員將在申報自己的所得稅時享受部分抵減。

通過提交8832表格至聯邦稅務局，無論LLC的成員人數多少，LLC都可以選擇按照股份有限公司來申報公司所得稅。股份有限公司可能面臨雙重徵稅。股份有限公司不僅自身要申報並繳納公司所得稅，股東也要對從公司收到的分紅進行繳稅。但是，股份有限公司可以選擇留存收益不分配，作為公司發展和運營金，留存收益最高可為250,000美元（個人服務類公司為150,000美元）。選擇此種方式，則股東不需要對這部分金額繳納所得稅，有效避免了雙重徵稅。但若公司留存超過250,000美元（個人服務類公司為150,000美元），不僅要對超出部分徵收所得稅，還需支付額外20%的懲罰性稅款。

股份有限公司與有限責任公司的不同

當外國投資者考慮在美國投資時，股份有限公司（Corporation）和有限責任公司（LLC）是最受歡迎的兩種公司形式。股份有限公司和有限責任公司均都可以選擇永久存在。 公司的股東和有限責任公司的成員對於公司的債務，義務和負債不承擔個人責任。

但是，投資者需要根據自身需要來考慮兩種公司形式的特點，因為對某些投資者來說的優勢，可能對其他投資者卻不是優勢。

1. 管理

股份有限公司的組織結構較為集中。股份有限公司的經營管理由董事會決定，股東並不參與公司的日常運營。但是，股份有限公司一些重要決策如合併，必須由股東大會表決通過。

另一方面，LLC具有靈活的管理結構。 LLC可以由成員自己管理，也可以由成員任命的經理管理。 任何成員亦可擔任LLC的經理。 對於由經理人管理的LLC而言，經理需負責公司的日常運營。

Differences Between Corporation and LLC

Corporations and limited liability companies (LLCs) are the most prevalent business forms when foreign investors considering investment in U.S. Both corporations and LLCs have a statutory right to exist perpetually. The shareholders of a corporation and the members of an LLC are not personally liable for the debts, obligations and liabilities of the entity.

However, corporations and LLCs have specific characteristics that must be considered carefully because they may be an advantage to certain investors but not to others.

1. Management

Corporations have mandatory centralized management. Control of the business and affairs of the corporation is vested in the corporation's board of directors, and the shareholders are generally not involved in the day-to-day management of the affairs of the corporation. However, shareholders’ approval is required for certain significant transactions such as mergers.

On the other hand, an LLC has a flexible management structure. The LLC can be managed either by the members themselves (member-managed LLC) or by managers (manager-managed LLC) appointed by the members. Any member may act as the LLC's manager. In the manager-managed LLC, the manager is in charge of the company’s daily operations.

FATCA Reporting for U.S. Taxpayers

The Foreign Account Tax Compliance Act (FATCA) is an important development in U.S. efforts to combat tax evasion by U.S. persons holding accounts and other financial assets offshore. Under FATCA, certain U.S. taxpayers, holding specific financial assets outside the United States and meeting the reporting threshold, must report those assets to the IRS on Form 8938, Statement of Specified Foreign Financial Assets. 

1. Definition of Certain U.S. Taxpayers

You are a U.S. taxpayers regulated by FATCA if you are one of the following:

1. Specified individuals include U.S citizens, resident aliens, and certain non-resident aliens.
2. Specified domestic entities include certain domestic corporations, partnerships, and trusts.

2. Specific Foreign Financial Assets 

Specified foreign financial assets include foreign financial accounts and foreign non-account assets held for investment (as opposed to held for use in a trade or business), such as foreign stock and securities, foreign financial instruments, contracts with non-U.S. persons, and interests in foreign entities. 

海外帳戶納稅法案（FATCA）的申報要求

《海外帳戶納稅法案》（FATCA）是美國為打擊持有海外帳戶和其他離岸金融資產的美國納稅人逃稅所做出的重要努力。根據FATCA，在美國境外持有的特定的金融資產，並達到申報標準的特定的美國納稅人必須通過提交8938表格“特定境外資產申報表”，以向美國國稅局申報這些海外資產。

一、  特定美國納稅人的定義

如果您符合以下任一種情況，那麼您屬於FATCA規定下的美國納稅人：

1. 特定個人，包括美國公民，居民外國人個人和某些非居民外國人個人。
2. 特定的國內實體，包括國內公司，合夥企業和信託。

二、  特定境外金融資產

新加坡開辦私人教育機構業務指南

作為以人才為主要資源的國家，新加坡擁有世界一流、廣受好評的教育體系。公立學校在新移民中越來越受歡迎，國際學生需要申請學生證才能在新加坡學習，教育部每年在9月/ 10月為希望加入公立學校的國際學生舉辦招生活動。

除了公立學校，還有很多私立或國際學校在新加坡設立分校，他們提供與孩子的祖國相似的課程，也受到了很多新移民的歡迎。例如，新加坡本地的頂尖學校英華國際（ACS International）、華中國際學校（Hwa Chong International）和聖若瑟學院國際學校（SJI International），都建立了自己的國際學校，提供中學和高等教育。

一、 新加坡私立學校

新加坡有完善的私立教育法案（Private Education Act），如果教育機構提供10人以上的教育，那就必須向教育部（Ministry of Education, MOE）註冊，並要求所有課程和教師也須向教育部註冊。

這些教育機構包括:

1、 教授主流學校所教授課程的補習中心。
2、 補習中心 (Enrichment Centre)。