啟源顧問有限公司的部落格

Open U.S. Business Bank Account Remotely

（For Companies Registered by Kaizen）

U.S. business bank accounts, also known as commercial bank accounts or business bank accounts. Kaizen can offer the opportunity for foreign investors to open U.S. business bank accounts remotely for their U.S. companies. For existing U.S. companies, the owner can cooperate with Kaizen to open the U.S. business bank account remotely instead of visiting the U.S. in person. For companies registered by Kaizen, most bank opening documents will be prepared by Kaizen.

1.       Features of U.S. Business Bank Account

(1)     Open the U.S. bank account within 2 business days;

(2)     Only need USD 5,000 for initial deposit;

香港、臺灣與中國大陸之個人所得稅稅負比較

（2019/2020年度）

個人所得稅是一個國家（國家或地區，下同）對本國的公民和居民的個人所得以及就境外個人來源於本國的所得徵收的一種所得稅。

中國大陸，2019年1月1日起實施新的個人所得稅法，將應稅所得分為九類，並實行不同的徵稅辦法。居民個人取得的工資、薪金所得，勞務報酬所得，稿酬所得，特許權使用費所得四項勞動性所得稱為綜合所得，被納入綜合徵稅範圍，適用統一的五級超額累進稅率，稅率為3%至45%。對經營所得、利息、股息、紅利所得、財產租賃所得、財產轉讓所得、偶然所得以及其他所得，仍採用分類徵稅方式，按照規定分別計算個人所得稅。

臺灣實行綜合所得稅制，將個人應稅所得劃分為九類，包括營利所得、執行業務所得、薪資所得、利息所得、租賃所得及特許使用權利費所得及其他所得等。在計算應稅所得時，先合併所有各類所得，然後按綜合所得額減除規定扣除額後計算徵稅。綜合所得稅實行五級超額累進稅率，最低級距為新臺幣54萬元以下，稅率為5%；最高級距為新臺幣453萬元以上，稅率為40%。

香港實行分類綜合所得稅制，對個人所得的課稅涉及三個稅種：就受雇工作入息及退休金徵收的薪俸稅，就業務利潤徵收的利得稅，及就物業收入徵收的物業稅。香港居民可以選擇按其個人的各類所得分別計算應納稅額及繳納稅款，也可以選擇“個人入息課稅”，將其經營所得及（或）薪俸入息及（或）物業收入之各項所得及虧損加在一起報稅。薪俸稅可以選擇適用15%的標準稅率或2％- 17％的五級超額累進稅率，利得稅(獨資經營者)和物業稅均適用15%的標準稅率。

Notice of Singapore Tax and Annual Return Filing Extension

As part of its support to taxpayers in light of the latest measures to manage the COVID-19  situation, the Inland Revenue Authority of Singapore (IRAS) and Accounting and Corporate Regulatory Authority (ACRA) announced the automatic extension of deadlines for tax filing for individuals and businesses as well as filing annual returns.

Q:     What is the extended filing due date for individual income tax?

A:        Income tax for Individuals (including sole proprietors and partnerships) were originally due on 18 Apr 2020 has been extended to 31 May 2020. This is an automatic extension no application is required.

Q:     Is there any extension for the filing of Estimated Chargeable Income (ECI)?

A:          Since the ECI filing deadline is 3 months after the financial year end, the extension of filing of ECI will only be granted to the companies with Financial Year Ending Jan 2020. There is no extension for the companies with other financial year end.

關於新加坡稅務及企業周年申報表延期申報的通知

為應對新型冠狀病毒 (COVID-19)新加坡政府採取更嚴厲的阻斷措施，同時也作為對納稅人提供支持的一部分，新加坡中央稅務局(IRAS)和會計與企業管理局（ACRA）宣佈將自動延長個人和企業的報稅期限，以及提交年度報表的期限。

問： 個人所得稅延期申報的截止日期是什麼時候？

答： 原定於 2020年4月18日徵收的個人所得稅（包括個人獨資企業和合夥企業）已延長至2020年5月31日。此項延期無需申請。

問： 企業的估計應納稅表（ECI）是否能延期申報？

答： 由於ECI的申報截止日期是在財政年度結束後的3個月內，因此ECI的延期申報只會給予2020年1月結束財政年度的企業。其他財政年度結束的公司沒有延期。

Notice of 2019 U.S. Federal Income Tax Return Filing and Payment Extension

(Appendix: 50 states income tax return filing deadline inquiry)

In response to COVID-19 emergency, the Internal Revenue Service (IRS) announced extension of Federal income tax return filing and payment which deadline should have been on April 15 2020. Currently, the deadlines to file and pay federal income taxes are extended to July 15, 2020. Here we want to specify the extension of individual and corporate tax return in detail.

Q:     Who is eligible for tax return filing and payment relief?

A:        Individual tax and corporation income tax due on April 15, 2020, is eligible for relief. The information return filed with income tax is also extended to July 15, 2020, such as Form 5471, 5472.

Q:     What about businesses that have due date on May 15, June 15, or some other date?

A:         No, this tax relief notice applies only to whose income tax return is due on April 15, 2020, as described above.

Singapore Bank Account Opening Remotely

新加坡銀行線上開戶

Great news! Kaizen’s clients now can open bank accounts in Singapore WITHOUT physical presence, WITHOUT official website, WITHOUT extra identity verification.

For companies not registered in Singapore, Kaizen can also help you to open bank account in Singapore without your physical presence in Singapore. Please call and talk to your professional consultants in Kaizen.

針對外國公司，即非新加坡本地公司，啓源亦可協助符合資格之客戶透過線上方式向新加坡本地銀行申請開設商業帳戶，詳情請諮詢啟源專業人士。

好消息！啓源的客戶們無需親自遠赴新加坡，無需提供公司網站，無需額外認證身份證明，即可簡便快捷的線上開設新加坡本地的商業銀行帳戶。

在美國線上開戶

啟源與美國多家銀行聯手助力海外投資者開設美國商業帳戶

基於啟源會計師事務所與美國本地銀行多年的良好合作關係，銀行特別給予啟源客戶特惠待遇—線上開設商業銀行帳戶。凡透過啟源代理註冊的美國公司，客戶無需赴美， 即可實現線上申請開設美國商業銀行帳戶。

全美50個州

公司註冊

銀行開戶

租賃協助

合併收購

Online Bank Opening in The U.S.

Many U.S. Banks Cooperate with KAIZEN to Assist Foreign Investors Opening a Business Bank Account Remotely 

Trust is the first and perhaps most important predictor of a long-term relationships. Considering our long-lasting relationship with HSBC, HSBC U.S. is now offering a special offer to KAIZEN’s clients viz “opening of U.S. business bank account remotely”. In layman's term, Kaizen will help you to open a corporate account with HSBC U.S. for your U.S. company, be it LLC or Corporation, provided it is registered by us. The best consideration is your physical presence in the U.S. is not required.

U.S. 50 States

Company Registration

Bank Account Opening

Leasing Services

Merger & Acquisition

愛爾蘭稅務局進一步對中小型企業的資助政策

由於新冠病毒在近期內愈發嚴重，導致歐洲地區經濟放緩，於4月2日，愛爾蘭政府於稅局將加以援助中小型企業度過難關。

1.      臨時員工薪酬補助政策

始於3月26日至往後12周內，凡已提交申請的企業將會接受最高每週 €410 每位符合申請員工的補助。

申請途徑為：

• 登錄ROS系統裡的 MyEnquiry 選擇 ‘Covid-19: Temporary Wage Subsidy’
• 閱讀並提交 “Covid-19: Temporary Wage Subsidy Self-Declaration”
• 去人銀行帳戶填寫正確以便日後的補助到賬。

Federal Government Policy Response to COVID-19

Recently, the U.S. government approved a series of aid packages including the historic USD2 trillion stimulus act to support Americans and small businesses during the coronavirus (COVID-19) pandemic.

Tax Filing and Payment Deadline Extended

The Treasury Department and Internal Revenue Service (IRS) announced that the federal income tax filing and payment due date is extended from April 15, 2020, to July 15, 2020, in response to the COVID-19 pandemic. Many states including New York State and California State also extended the state tax filing and payment due date to July 15, 2020.

Support for Businesses