Article from:
American Express Open Forum - Apr 20, 2011
According to the dictionary, a talent is a natural endowment of a person. It is an ability or natural capacity that we have, which may range from our creativity to our athletic abilities. We all have them, but we are not always so good at identifying what they are. Sometimes they can be right in front of us, and we miss them.
If you can determine what your talents are, you can tap into an amazing resource that can help you in every aspect of your life, including your business. Whether you are searching for the perfect type of business to open or you want to find ways to grow the one you have, you may find the answer in your personal talents.
Ways to Discover
Ask 10 people what their talents are and you are bound to get a variety of responses, many of which will include that they simply don’t know. How can that be, you ask? Because people are often too close to what is going on for them to notice their natural abilities. So these gems go unnoticed and untapped, for years!
Finding your talent is actually much easier than you may realize. Here are 5 simple ways to find your hidden talents:
1. Listen to others.
Those around you usually know what your talents are, even when you don’t. If you think about it, people have likely been telling you that you are good at something for a long time. You just weren’t listening. Now is the time to listen.
2. Determine what is easy.
Are there things that you find really easy or obvious to do, while others may struggle or muddle their way through? If you have things that you find super easy, you believe that they should be just as easy, or obvious, for others, but that’s not how it plays out. In this scenario, they struggle while you stand there feeling like it was a cake walk!
3. What you enjoy most.
Your talents may be demonstrating itself in other ways. Are there magazine topics that you just can’t get enough of? Are there shows you love? Think about what it is that you love to do most when you have free time. If you are drawn toward it, it is a natural talent.
4. Shut up already.
Is there a specific subject that you love to talk about, often to the point that your friends want to shoot you? Consider the subject, perhaps it may be one of your hidden talents or is connected to one.
5. Just ask.
Ask everyone you know that will give you an honest assessment about what they think your talents are. Ask them to ignore your bad habits and have them share the one or two things that they think you are hands down most talented at. Ask a lot of people who know you, but always ask them one-on-one. Compile the results and there is your hidden talent.
Key Components
When you know what your talents are, you feel more in tune with your life. You can also use those talents to excel in the business world. Whether you leverage those talents in your product or service, or you use them to network and make quality connections, they are important to know. When you capitalize on your talents, it no longer feels like work, it just feels like living. And anything that makes business and life more enjoyable is bound to be a good thing.
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Wednesday, April 27, 2011
Wednesday, April 20, 2011
陸資企業申報台灣所得稅 4大須知
中國時報 2011.04.16
【A09版+記者張國仁/台北報導】
新聞摘要:
1. 陸資企業今年在台申報所得稅時,其中薪資費用認列上,公司直接給付給大陸地區人民的報酬,不能列報為公司費用。
2. 勞委會尚未開放大陸地區人民來台「工作」,因此大陸地區人民雖然在台灣有提供勞務,但並非台灣營利事業的員工,因此直接給付給大陸地區人民的報酬,不能列報為公司的費用。
3. 大陸地區人民的台灣地區來源所得計算方法以及課稅方式如下:
(1) 停留90天以下,其自台灣境外雇主所取得的勞務報酬並非台灣地區來源所得。
(2) 停留超過90天未滿183天時,如有自台灣境外雇主取得勞務報酬,應納入台灣地區來源所得課稅。
(3) 停留滿183天以上者,比照台灣地區人民於每年5月辦理上1年度綜所稅申報,但只需就台灣地區來源所得申報課稅。
(4) 停留超過300天時,由於幾乎一整年都在台灣境內提供勞務,因此在台灣境內和境外各地所支領之報酬,都應當全部視為台灣地區來源所得課稅。
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台灣財政部: 海外基金股票成本 從高認定
2011-04-20 00:56 工商時報 記者王信人/台北報導
海外所得的計算是用收入減除成本費用,所以成本的高低會影響稅負輕重。財政部為了減少投資人的負擔,規定在98年12月31日以前買入海外股票、基金等的原始成本,可以和98年12月31日收盤價相比,二者取其高者,從高認定,從而減輕稅負。
舉例來說,甲在95年1月1日以每單位500元申購A境外基金1,000單位,98年12月31日A境外基金淨值每單位750元,甲在99年6月1日向基金公司申請贖回全部A境外基金,每單位贖回價格850元,手續費1元,則甲的A境外基金受益憑證的海外交易所得為99,000元。〔(贖回價格850元-98.12.31淨值750元-手續費1元)×1000單位=99,000元〕
依規定,僅「上市有價證券(包括於外國證券集中交易市場交易的指數股票型基金(ETF)或存託憑證)」、「未上市股票」及「境外基金受益憑證」可採原始取得成本,或98年12月31日的淨值(或收盤價),二者從高認定成本。所以連動債成本只能用原始成本認定,不能適用二者取其高的規定。
有投信公司詢問財政部,境外基金轉換的手續費如何減除,財政部表示,手續費如果是申請買回原基金的費用,應於計算原基金之交易損益時列報減除;如屬申購新基金費用,應於計算新基金之交易損益時列報減除,不可重覆減除。
再者,當境外基金因合併而消滅,消滅基金的受益人取得存續基金或新設基金受益憑證的淨值,超過消滅基金的原始取得成本部分,屬消滅基金的配息,如果消滅基金已無法區分配息的來源,要將把配息全部以利息所得課稅。
如果不能提出消滅基金的原始取得成本者,可用取得的存續基金或新設基金受益憑證淨值的20%,計算所得額。
此外,在課稅年度認定方面,財政部規定,投資人如果有轉換境外基金,申請買回原基金後再申購新基金,在轉換時要計算原基金的交易損益,併入原基金買回價格的日所屬年度課稅。
等新基金轉讓或申請買回時,應以原基金的買回價格作為新基金的取得成本,計算交易損益。
陸調高個稅免稅額 縮貧富差距
2011-04-20 13:32 台灣中央社
新聞摘要:
1. 中國大陸今天公布個人所得稅法修正案草案,在城鎮部門就業者工薪所得免稅額從人民幣2000元調升至3000元。
2. 草案擬將現行工薪所得9級超額累進稅率修改為7級,取消15%和40%兩檔稅率,擴大5%和10%兩個低檔稅率的適用範圍。
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2. 草案擬將現行工薪所得9級超額累進稅率修改為7級,取消15%和40%兩檔稅率,擴大5%和10%兩個低檔稅率的適用範圍。
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