中國新專利法加大了侵權賠償力度
2020年10月17日，中國第十三屆全國人民代表大會常務委員會第二十二次會議通過了《全國人民大表大會常務委員會關於修改<中華人民共和國專利法>的決定》。修訂後的《中華人民共和國專利法》將自2021年6月1日起施行。此次對專利法的修改主要包括以下內容：
一、提高侵權賠償額
根據新專利法的規定，如權利人的損失、侵權人獲得的利益和專利許可使用費均難以確定，侵犯專利權的法定賠償額上限由100萬元人民幣提高至500萬元人民幣，下限則由1萬元人民幣提高至3萬元人民幣。
二、新增懲罰性賠償制度
美國紐約州个人工資稅要求
如果您是聯邦出版物《工資稅指南》中所述的雇主，並且在紐約州內設有辦公室或發生商業活動，則必須為員工預扣個人所得稅。
如果您屬於外州雇主，即不是根據紐約州法律註冊成立或未申請商業許可，並且沒有在紐約州經營辦公室或從事經銷業務，則無需為居住在紐約州，紐約市或楊克斯的員工預扣所得稅。
如果外州雇主受員工委託，同意為其代扣紐約州，紐約市或楊克斯所得稅，則該雇主必須遵守紐約州的預扣所得稅要求。
雇主需要為以下員工預扣所得稅：
日本醫療居留簽證及家族滯在簽證簡介
伴隨著經濟成長，世界各國逐漸出現人口老齡化、癌症和生活方式病患者的增多等問題。日本政府借此趨勢逐漸放開日本簽證限制，一方面增加訪日外國人人數以促進消費；另一方面，訪日並在日本就業居住或接受醫療服務的外國人將進一步提升日本國內勞動生產效率、製造日本貿易順差。如今，日本因領先於世界的醫療水準、良好的教育、養老、醫療政策及企業對員工及其家屬較好的福利待遇等，使其成為許多外國移居者的首選目的地之一。
本指引旨在簡要介紹醫療居留簽證及家族滯在簽證。根據日本政府公佈的有關簽證申請的詳情，啟源特此將上述簽證申請條件、所需材料等歸納整理，提供給啟源的現有客戶及潛在客戶作參考。本所可進一步提供日本各類簽證的申請服務，如有需要，請進一步聯繫本所的專業顧問。
一、 醫療居留簽證
1、 醫療居留簽證的定義
中國稅務
個人買賣住房應繳之稅費
一、 個人轉讓購買住房應繳納稅費
1、增值稅
（1） 個人將購買不足2年的住房對外銷售，按照5%的徵收率全額繳納增值稅。
（2） 個人將購買2年以上（含2年）的住房對外銷售：
美國個人外國稅收抵免介紹
如果您在納稅年度已向外國或美國海外領地繳納了當地的所得稅，並且這部分收入按規定也需繳納美國所得稅，則您可以在個稅申報時將以該筆稅款作為外國稅收抵免（Foreign Tax Credit）或作為列舉扣除 (Itemized Deductions)。
您可以將以該筆稅款作為外國稅收抵免或作為列舉扣除來抵減美國所得稅或應納稅所得額。在大多數情況下，將其作為外國稅收抵免對您更有利。
如果您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所徵收的外國稅款申請抵免。
U.S. Individual Foreign Tax Credit Introduction
If you paid or accrued foreign taxes to a foreign country or U.S. possession and are subject to U.S. tax on the same income, you may be able to take either a credit or an itemized deduction for those taxes.
You can take the foreign tax as a deduction or claim as a credit to reduce your U.S. taxable income/tax liability. In most cases, it is to your advantage to take foreign income taxes as a tax credit.
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.
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：
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:
Tax Tips for U.S. New Business Owner
Congratulations! You start a new business in U.S. However, understanding the tax responsibilities that come with starting a business venture is also significant for you as the business owner. This article will give you some tax tips of starting a new business based on IRS resources.
1. Choose a business structure
The form of business determines which income tax return a business taxpayer needs to file. The most common business structures are:
(1) Sole proprietorship: An unincorporated business owned by an individual. There is no distinction between the taxpayer and their business.
(2) Partnership: An unincorporated business with ownership shared between two or more people.
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:
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：
