首页>>娱乐>>滚动>>正文

江西上饶市哪家隆鼻医院比较好120诊疗

2019年10月16日 16:22:14|来源:国际在线|编辑:国际信息
Entrepreneurs and investors in California can expect to receive a rude shock in the mail if they sold their company in the last four years. Not only did the state#39;s Franchise Tax Board (FTB) eliminate a tax break on capital gains for small business owners and investors, it announced the tax would be reinstated retroactively. This means those who benefitted from the break can expect a bill for unpaid taxes, plus interest, stretching all the way back to 2008.如果加州企业主和投资者在过去的4年中出售过企业,那么等待他们的将是一封会让他们大吃一惊的信件。加州税务局(Franchise Tax Board)不仅取消了针对小型企业和投资者的资本收益税收减免政策,而且还宣布,税收政策在恢复后具有追溯效力。它意味着那些曾享受过税收减免政策的企业家们将收到未缴税款及其利息的账单,而且可征税时间将一直追溯至2008年。Since 1993, California entrepreneurs and early-stage investors have enjoyed a partial state income tax exclusion on sales of stock of a ;qualified; small business. This was an incentive for people to start and keep businesses in California. If they sold their company, they would only have to pay half of the regular state tax rate on what they gained -- about 4.5% instead of 9%. That could include founders of companies such as Instagram and Yelp (YELP).自1993年以来,销售“合格”小型企业股票的加州企业主和早期公司投资者一直都在享受州所得税的部分减免。这个政策对那些希望在加州创业、兴业的人们起到了鼓励作用。如果这些人卖掉了公司,他们只需按正常税率的一半缴纳所得税——即4.5%而不是9%。 照片分享应用公司Instagram和商铺点评网Yelp(Yelp)的创始人都在此列。The FTB announced its decision last December, and the ruling went into effect earlier this year. Now, not only will stockholders have to pay the full tax rate on capital gains, which has risen to about 13%, but they#39;ll also be billed retroactively for 50% of the taxes they excluded. The FTB says this will affect over 2,500 people and bring in about 0 million in revenue.加州税务局于去年12月宣布了这个决定,并于今年年初开始执行。目前,股东不仅需要按全额税率(已上升至约13%)为资本收益付所得税,而且还得补缴政策追溯期限内曾免掉的50%的税款。加州税务局表示,这项政策将涉及2,500多名纳税人,并带来约1.2亿美元的税收收入。Not surprisingly, the changes have led to concern among entrepreneurs.果然,这个变化引发了企业家们的担忧。;A lot of people who are going to be very affected don#39;t even know about it,; says Brian Overstreet, entrepreneur and co-founder of AdverseEvents, a pharmaceutical data firm. ;This is going to affect our decision to keep jobs and businesses in California.; Overstreet had previously co-founded Sagient Research Systems, a company he sold last year. As a result of the transaction he says he will personally have to pay an additional six-figure amount in taxes and interest.企业家、制药数据公司AdverseEvents联合创始人布莱恩?欧佛斯瑞特说:“尽管很多人都会受到很大的影响,但他们甚至都不知道这回事。它会动摇我们在加州继续发展的决心。”欧佛斯瑞特之前曾与他人联合创立了Sagient Research Systems公司,他于去年出售了这一公司。他个人将不得不为这笔交易额外付高达六位数的税金和利息。Ironically, it was the actions of a small business owner that led to the change. An Orange County businessman named Frank Cutler sued the FTB after being denied the tax break because less than 80% of his business was based in California, one of the incentive#39;s caveats. The California Court of Appeals sided with Cutler and struck down the provision, saying it was discriminatory. In response, the Franchise Tax Board decided to eliminate the incentive entirely.具有讽刺意味的是,正是小型企业自身的所作所为导致了这个变化。一位名叫弗兰克?卡特勒的橘子郡企业家因享受税收减免政策的要求遭到拒绝而将加州税务局告上了法庭,原因是这位企业家在加州的业务不足企业整个业务量的80%,并不满足减免政策的要求。加州上诉法院做出了有利于卡特勒的判决,废除了政策中的这个要求,并称这个要求带有歧视性。作为回应,加州税务局决定取消整个税收减免政策。Overstreet and a group of California entrepreneurs have formed a group dubbed California Business Defense to fight the ruling, saying the FTB#39;s actions were too broad. They argue it could have struck down the 80% rule instead of the entire tax break. ;The FTB had more than one choice to make here, and our position is that there were other precedents available, which they did not follow,; says Overstreet. ;The wheels are going too fast, the process needs to slow down so that cooler heads can prevail.;欧佛斯瑞特与多名加州企业家成立了一个名叫捍卫加州企业(California Business Defense)的组织,以对抗加州税务局的这一决定。他们表示,税务局此举的涉及面过于广泛。在他们看来,税务局应取消政策中80%业务的要求,而不是取消整个减免政策。欧佛斯瑞特说:“加州税务局并不是只有这一种选择。我们的立场是,之前也有过其他先例,但是他们并没有照着做。税务局的步子迈得太大了,有必要缓一缓,好让那些头脑比较冷静的人掌握话语权。”Denise Azimi, a representative for the FTB, said it had no choice but to remove the entire benefit. ;The benefit would have to be allowed regardless of where the business was located,; wrote Azimi in an email. ;While treating all taxpayers the same would cure the discrimination cited by the court, it conflicts with both the letter of the qualified small business stock law and its underlying legislative intent.;加州税务局代表丹尼斯·阿兹米则表示,除了取消整个政策以外别无他法。阿兹米在电子邮件中写道:“否则,无论所在地是哪里,任何企业都有权享受这一减免政策。尽管对所有纳税人一视同仁可以消除法院裁决中提到的歧视,但它既违反了合格小企业股票法,也有悖于这个法案根本的立法意图。”Ethan Anderson, co-founder and CEO of startup MyTime, says the FTB#39;s actions will make entrepreneurs think twice about setting up a business in the state. ;You can#39;t really plan for the future when the rules of the game are changing retroactively,; says Anderson. ;You feel insecure investing in the state, why would you take that additional risk when they#39;ve set a precedent now showing that anything could happen anytime?;创业公司MyTime创始人兼首席执行官伊森·安德森表示,加州税务局的举措会让打算来加州发展的企业家顾虑重重。安德森说:“如果游戏规则在变化之后具有追溯力,人们很难为将来做打算。人们会觉得在加州投资没有安全感。既然当局已经开创了先例,即一切都有可能随时发生,企业家为什么要去承担这个额外的风险呢?”Anderson says the ruling felt like ;a slap in the face,; especially since entrepreneurs like him have helped drive much of the state#39;s economy. ;Who else is creating the jobs? Why would they hurt us like this?; asks Anderson. ;The next time I start a business, it most probably won#39;t be in California.;安德森表示,这个决定感觉就像是“当头一棒”,特别是对于像他这样曾为加州的经济增长出过不少力的企业家。安德森质问:“工作机会都是谁带来的?为什么他们要这么伤害我们?下一次创办企业,我不大可能会继续选择加州。”It might just be in Texas. Anderson says he aly knew of at least one California entrepreneur who had bought a house there to establish out-of-state residency. The Lone Star state is home to Austin, one of the fastest growing tech hubs in the country. Unlike other hubslike New York and Boston, it offers lower taxes, less regulation, and relatively inexpensive real estate.California#39;s discontent hasn#39;t gone unnoticed by Texas governor Rick Perry, who visited the state earlier this month in an effort to lure businesses to Texas. ;Building a business is tough. But I hear building a business in California is next to impossible,; Perry says in a radio ad that accompanied his tour in California. ;See why our low taxes, sensible regulations, and fair legal system are just the thing to get your business moving to Texas.;德州倒是有可能。安德森表示,据他所知,至少已有一名加州企业家在德州买了房子,为的是有一个州外居所。奥斯丁市,这个美国增长速度最快的技术中心就坐落于孤星之州(德州别名——译注)。与纽约和波士顿这类技术中心不同的是,奥斯丁的税率更低,法规更少,而且地产价格相对更低廉。德州州长里克·佩里也注意到了加州企业家的不满情绪,他于本月月初的时候访问了加州,为的是把企业挖到德州。佩里在加州访问期间的电台广告中说:“创业难。但是我听说在加州创业难于上青天。我们(德州)有低税率、合理的规定以及公平的法律体制,这些难道不正是把企业搬到德州去的原因吗?”Chairman of the Austin Technology Council Joel Trammell says that in the wake of the recent income tax hikes and elimination of tax breaks in California, he fields calls every week from entrepreneurs and investors who have either decided to move or are exploring the option of setting up in Austin. ;All the major companies have a presence in Austin, so it#39;s pretty easy for people to switch,; says Trammell.奥斯丁技术委员会(Austin Technology Council)主席乔尔·特拉梅尔表示,鉴于最近加州所得税的激增和税收减免的取消,他每周都会接到企业主和投资者打来的电话。这些人有的已决定搬迁,有的正考察如何在奥斯丁设立企业。特拉梅尔说:“所有的大型企业都在奥斯丁成立了分部,所以那些搬到德州的企业家很快就能适应。”Apple (AAPL) and Samsung have both recently pledged to expand their presence in Austin while other companies are changing their structure to take advantage of the state. ;A lot of companies will set up their headquarters or non-technical staff here while maintaining the rest of the business in California,; says Trammell. Of course, both companies have a massive presence in the Golden state, not to mention other tech giants that call the Bay Area home, from Oracle (ORCL) to Facebook (FB).苹果(Apple)和三星(Samsung)最近都承诺要扩大在奥斯丁的业务,而其他一些企业也在改变结构,以利用德州的政策。特拉梅尔说:“很多企业将在这里设立总部,或者聘用非技术人员。与此同时,他们仍然会把其他的业务放在加州。”当然,这两家企业在黄金州(加州别名——译注)有着非常庞大的业务规模,更有甚者,其他一些技术巨头,从甲骨文(Oracle)到Facebook,都将旧金山湾区称之为他们的家。When the time came for him to set up his third company, Xeris Pharmaceuticals in 2010, serial entrepreneur John Kinzell decided he had had enough of California, despite living there for almost 25 years. He launched the company in Austin instead and says a lot of people followed him. ;It#39;s hard to swing a cat around without hitting someone from California who#39;s moved here or is at least looking,; says Kinzell. ;We have more companies here than talent, so they#39;re having to pull a lot from California.;2010年,连续创业家约翰·金泽尔打算创办自己的第三家企业Xeris Pharmaceuticals时,他觉得已受够了加州,尽管他在该州居住了近25年。他转而在奥斯丁成立了这家公司,还说此举吸引了大量追随者。金泽尔说:“在奥斯丁,刚搬来的加州企业家或至少打算搬到这里的加州企业家随处可见。在这里,企业比人才要多,因此企业不得不去加州挖人才。”He says it#39;s unlikely he or fellow entrepreneurs will ever move back. ;It#39;s just become a very unfriendly state to run a company,; says Kinzell. ;Once that sort of bleed starts, it gets hard to reverse it.;他表示,他和其他的企业家今后很可能都不会再搬回加州。金泽尔说:“加州已成为一个非常不利于企业发展的地方。而且一旦企业开始外迁,想要逆转这个趋势就很难了。” /201302/227308

It reported an operating profit of 11m in the first half of this year. But on an underlying basis its operating profit was 524m, giving it an adjusted margin of 9.4 per cent of sales, compared with minus 0.5 per cent for mobiles. NSN今年上半年的营运利润为1100万欧元。但其基本营业利润高达5.24亿欧元,这使其经调整后的销售利润率达到9.4%,远高于手机部门-0.5%的水平。 Crudely splitting out the mobile phone division would have left Nokia with about half of the 11.5bn in sales it reported in the first six months of this year. But it would still have nursed an operating loss because of the poor performance of its mapping division, which it will keep along with NSN and its portfolio of patents. 诺基亚今年前六个月的销售业绩为115亿欧元,若粗略剔除手机部门,将使销售额下降大约二分之一。但该公司仍将产生营业亏损,受地图部门的糟糕业绩拖累——诺基亚将保留该部门、NSN以及自身的专利组合。 Investors appear to be happy with Nokia’s new focus: its shares are up 41 per cent this week. “Nokia’s dismal earnings and cash development have been solely driven by its ailing devices business. 投资者似乎很满意诺基亚的新主营方向:该公司股价本周上涨了41%。北欧联合(Nordea)分析师萨米#8226;萨尔卡梅斯(Sami Sarkamies)在一份报告中写道:“诺基亚陷入困境的手机业务是导致该公司盈利惨淡以及现金流吃紧的唯一原因。” “Now that those problems are out of the way, we expect investors to gradually start viewing Nokia as the number three global mobile network supplier it is, along with a strong patent portfolio – in essence a smaller version of Ericsson,” Sami Sarkamies, analyst at Nordea, wrote in a report. “现在这些障碍都已被清除,我们预计投资者将逐渐正视诺基亚的市场地位,该公司是全球第三大移动网络设备供应商,并且拥有一个强大的专利组合——换句话说,诺基亚相当于规模略小的爱立信。” He says that, assuming a 1.50 per share extraordinary dividend from Nokia, Ericsson still trades at a 40 per cent premium based on next year’s estimated earnings. 萨尔卡梅斯指出,假设诺基亚派发每股1.5欧元的特别股息,按照明年的预期盈利计算,爱立信相对于诺基亚的股价溢价仍高达40%。 “We find this completely unwarranted considering that Nokia is now a potential acquisition target for Samsung, and faced with notable upside related to a potential US market entry” if the struggling Alcatel-Lucent withdraws, he adds. 萨尔卡梅斯补充称:“我们认为这种溢价是毫无道理的,因为诺基亚现已成为三星(Samsung)的潜在收购目标,而进军美国市场的可能性还使其具有很大的上行潜力——如果目前处境艰难的阿尔卡特朗讯(Alcatel-Lucent)退出的话。” Not everyone is so sanguine. A former senior Nokia executive says: “It’s obviously a tricky and risky decision to focus on NSN.” 不过不是所有人都如此乐观。诺基亚的一位前高管表示:“将NSN作为业务重点无疑是一个棘手而有风险的决定。” He frets that Nokia is in a way leaping out of the frying pan and into the fire with the likes of Ericsson, Huawei and ZTE proving to be formidable rivals. 他担心,诺基亚从某种意义上来说是刚跳出油锅、又落入火坑,将要面对爱立信、华为(Huawei)、中兴(ZTE)等已被明相当可怕的对手。 “The visibility is so much less than it used to be and the competitive landscape is so different. Can you be a winner among Ericsson and two or three Chinese companies?” he says. 他指出:“目前市场的能见度比过去大大降低,竞争版图已大不相同。你能在与爱立信以及两至三家中国企业的竞争中胜出吗?” Mr Siilasmaa refuses to be drawn, merely noting that NSN has come a long way in the past three years: from Nokia’s problem child to the cornerstone of the company. 斯拉斯玛拒绝被拉入争论,而只是指出NSN在过去三年中取得了很大进展:从诺基亚的问题儿童,变成了公司的业务基石。 That may be comforting to some because of its rebound in profitability, but NSN, run out of the glare of great publicity for much of the past six years, will now be firmly in the spotlights. NSN的盈利能力反弹可能会让某些人感到安慰。但是,过去六年来大部分时间里不受关注的NSN,现在将牢牢处于聚光灯下。 One person involved in the deal says: “Now NSN is going to become the core business, there is going to be a tremendous amount of focus on it.” 一名参与诺基亚出售手机业务交易的人士表示:“现在NSN将成为诺基亚的核心业务,并将受到密切关注。” /201309/255853

Yesterday#39;s big tech story (beyond Apple#39;s iOS7 release) was actually a biotech story, but only because Google (GOOG) was involved. The search giant announced that it has launched Calico, a ;new company that will focus on health and well-being, in particular the challenge of aging and associated diseases.;昨天的重磅科技新闻【甚至超过了苹果(Apple)发布iOS7系统】实际上是一则生物技术新闻,只不过因为它牵涉到了谷歌(Google)。这则消息是,谷歌这家搜索巨头宣布成立Calico,一家“关注健康和幸福,尤其向人类衰老和疾病有关的研发领域提出挑战的全新公司”。Or, as Time magazine put it: Google vs. Death.或者,就如《时代》(Time )周刊所言:谷歌对抗死亡。Calico#39;s CEO is ex-Genentech CEO Art Levinson, who will remain chairman of Genentech (plus a director of parent company Hoffmann-La Roche) and chairman of Apple (AAPL) . You may recall that Levinson also used to be on the Google board, before being leaving due to perceived conflicts of interest with his Apple role.Calico首席执行官阿特#8226;莱文森曾担任Genentech的首席执行官,他也将留下继续担任Genentech和苹果两家公司的主席(和Genentech母公司Hoffmann-La Roche的主管)。大家也许还能想起,莱文森之前曾是谷歌董事会的成员,之后意识到这与他在苹果所扮演的角色发生了利益冲突,于是辞职。Beyond the above information, neither Google nor Levinsohn is actually saying anything about Calico. And there aren#39;t even additional details in the Time story. So here are a few tiny nuggets to begin moving things along:除了上面这些信息之外,谷歌和莱文森并没有任何其他有关Calico的内容。甚至在《时代》的文章中也没有更多的细节。不过下面这些线索或许可以帮助大家拨开迷雾。1. This is an independent company, not a subsidiary or affiliate of Google.1. 这是一家独立公司,不是谷歌的子公司,也不是它的分机构。2. Google corporate is making the initial investment, not Google Ventures (even though Google Ventures partner Bill Maris Maris was instrumental in the original brainstorming). There are not yet any SEC filings, but expect that the initial investment is in the tens of millions of dollars.2. 为这家公司进行初期投资的是谷歌而不是谷歌风投(Google Ventures)(尽管谷歌风投的合伙人比尔#8226;马里斯为构思这个概念的雏形立下了汗马功劳)。目前尚没有任何美国券交易委员会(SEC)的文档,不过预计初期投资的费用以千万美元计。3. Venture capital firm Kleiner Perkins is not an investor in Calico, despite being the first money into both Google and Genentech.3. 尽管风投公司凯鹏华盈(Kleiner Perkins)曾经对谷歌和Genetech进行了初期投资,但这次却没有参与投资Calico。4. I#39;ve also reached out to several other top life sciences VCs, none of whom had heard about Calico before yesterday#39;s announcement. Same goes for some healthcare industry headhunters. In other words, this has legitimately taken folks by surprise.4. 我也接触了其他几家顶级的生命科学风投公司,没有一家在昨天的声明之前听说过Calico。医疗业的猎头公司也一样。换句话说,他们一直在隐瞒消息,憋着股劲要让人大吃一惊呢。5. I also contacted a handful of pharma folks, each of whom offered what they admitted to be uninformed speculation. Here was the response I found most interesting (again – smart pharma guy who doesn#39;t know Calico):5. 我还联系了一些制药行业的从业人员,他们都谈了自己的猜测。下面是我发现的最有趣的的回答(当然,这个聪明的制药公司员工也没听说过Calico)。;I#39;d say that Art#39;s background in biotech and gene-driven cancer therapies would mean he#39;d be likely focusing on identifying the molecular aspects/drivers/signals of cellular aging and looking at interventional therapies targeting those targets. If true, this would be similar to how the oncology field was in the 1980s (wide open, no strategy, no leader, shunned by ;real; scientists and most investors).;“我要说,阿特在生物技术和基因癌症治疗上的背景意味着他可能会专注于研究确定细胞在分子层面/驱动/信号上的老化,寻求针对这些方面的介入疗法。如果真的是这样,与20世纪80年代肿瘤学领域类似的情形(完全开放、不讲策略、没有领袖,“真正”的科学家和大多数投资者都绕着走)将会重现。”6. ;Calico; is apparently shorthand for California Life Company, but so far there are no publicly-available incorporation documents in either California or Delaware.6. “Calico”显然是加利福尼亚生命公司(California Life Company)的简称,不过迄今为止在加利福尼亚州和特拉华州都还没有已经公布的公司文件。 /201309/258726

  • 问医分类上饶整形美容
  • 上饶市人民医院祛眼袋手术多少钱
  • 龙马网上饶韩美整形美容医院丰唇
  • 上饶哪里医院隆鼻比较好
  • 龙马知识上饶祛毛城市时讯
  • 江西上饶市韩美医院脱毛手术多少钱
  • 上饶冰点脱毛好不好网上共享南昌大学上饶市医院祛眼袋多少钱
  • 爱晚报上饶玉山县改脸型的费用
  • 上饶哪家公立医院整容比较好
  • 百姓指南上饶韩美医院空气动力祛眼袋
  • 上饶韩美整形医院祛疤
  • 上饶韩美整形美容医院面部吸脂怎么样放心常识上饶弋阳县冰点脱毛多少钱
  • 龙马大全南昌大学上饶市医院打瘦脸针多少钱
  • 上饶市南昌大学医院治疗痘坑多少钱
  • 上饶激光祛斑价格快问分享南昌大学上饶医院激光去红血丝多少钱
  • 美丽卫生上饶肿瘤医院祛疤多少钱
  • 光明共享上饶激光祛痘坑多少钱快乐在线
  • 上饶市额头除皱多少钱
  • 中华大夫上饶上饶县治疗胎记多少钱美丽分类
  • 上饶美容院排名
  • 上饶韩美整形做去眼袋手术多少钱
  • 上饶权威的美容医院
  • 国际在线娱乐微信

    返回顶端