[時事英文] 紐約時報 G20「習川會」的關鍵英文詞彙!
1. a pivotal moment 一個關鍵時刻
2. open to a truce 願意休戰
3. harden their positions 雙方的立場都變得更加強硬 (強化了各自的立場)
4. resolve tensions 化解緊張關係
5. thrust...into conflict 造成...的衝突(把...推向衝突)
The fate of a yearlong trade war will reach a pivotal moment this weekend as President Trump and President Xi Jinping of China meet in Japan. But while both leaders appear open to a truce, they have hardened their positions ahead of the talks, leaving it unclear how the United States and China will resolve the tensions that have thrust the world’s two largest economies into conflict.
★★★★★★★★★★★★
6. have an incentive to… 有…的動機
7. further escalate 進一步升級
8. batter companies and consumers 猛打公司和消費者
9. weaken the global economy 削弱全球經濟
10. as a result of… 由於...
11. feel the effects 感受到了影響
12. put…at risk 讓...處於危險之中
13. capitulate 投降;屈服
14. agree to concessions 同意讓步
Both leaders have an incentive to avoid a further escalation of a trade war that has battered companies and consumers on both sides of the Pacific. The global economy is weakening as a result of the trade war, with China and America feeling the effects, putting Mr. Trump’s re-election and Mr. Xi’s popularity at risk. But neither leader wants to be seen as capitulating or agreeing to concessions that could give them less leverage once trade talks resume.
★★★★★★★★★★★★
15. big substantive issues 重大實質性的問題
16. make a deal 做個交易
17. change the direction of… 改變…的方向
“There are still big substantive issues to resolve,” said Derek Scissors, a China expert at the American Enterprise Institute. “I don’t know how you make a deal in the next year and a half that changes the direction of the U.S.-China relationship.”
★★★★★★★★★★★★
18. on the cusp of… 在...的分界線
19. tit-for-tat punishment 以牙還牙的懲罰
20. resolve issues 解決問題
21. ratchet up 逐步增加
The United States and China appeared to be on the cusp of a trade agreement in April, only to have negotiations collapse in early May after the Chinese government rejected some of the Trump administration’s demands. Tensions have only escalated since, with both sides ratcheting up tit-for-tat punishment, creating even more issues to resolve.
★★★★★★★★★★★★
22. raise tariffs 提高關稅
23. move forward with… 朝向…發展
24. national security concerns 國家安全問題
25. hamstring 使受限制;使難有作爲
Mr. Trump raised tariffs on $250 billion worth of Chinese products and has moved forward with preparations to tax another $300 billion worth of Chinese goods. The United States has tried to cut off the telecom firm Huawei and other Chinese companies from buying American technological components over national security concerns, hamstringing prominent businesses.
★★★★★★★★★★★★
26. in return 作為回報
27. place high tariffs on 對...課高關稅*
28. draw up a blacklist 制定黑名單
In return, China has put its own higher tariffs in place on goods from the United States and threatened to draw up a blacklist of American companies that it views as “unreliable.”
* The original passage says "put (v) tariffs on," which is a bit more literal.
Here's an example from a NY Times article:
China has said it will place tariffs on $50 billion worth of American imports in retaliation.
中國表示將對價值500億美元的美國進口產品徵收報復性關稅。
★★★★★★★★★★★★
29. tough statements 嚴厲的聲明
30. back on track 回到正軌
31. credit crunch 信用緊縮
32. weaken consumer confidence 削弱消費者的信心
33. industrial production 工業生產
34. economic expansion 經濟擴張
35. cut interest rates 降息
Despite the tough statements, there is strong incentive in both countries to get talks back on track. In China, tariffs have piled on to the damaging effects of a sharp but temporary credit crunch last year, further weakening consumer confidence and growth in industrial production. Chinese consumers are seeing spiraling prices for products like pork and fruit. In the United States, the Federal Reserve has cited uncertainty surrounding trade policy as a threat to economic expansion and a reason it may cut interest rates.
★★★★★★★★★★★★
Complete article and image source: https://www.nytimes.com/2019/06/27/us/politics/us-china-g20-trade.html
★★★★★★★★★★★★
美中女主播貿易戰辯論: http://bit.ly/2Ww3hMS
貿易戰繼續燒: http://bit.ly/2YV0c6r
更多經濟和商業英文詞彙和貿易戰爭錄音檔: http://bit.ly/2Nhjgen
時事英文: http://bit.ly/2WtAqop
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Joint account的方便性在於共同持有者對資金的取用,
但是對於稅務規定卻是跟一般Personal accounts沒甚麼兩樣。
嘉信雖然在帳戶使用的管理很鬆,但不代表不會有稅務的產生,
除遺產稅之外,最麻煩的是平常資金移轉涉及的"贈與稅"議題,
無論由NRA或RA都有USD 14K的限制,金額不算大,所以很容易踩到雷。
(查資料發現贈與稅甚至影響了美國家人之間借貸的方便性,
以美國的物價來說只有每年只有USD 14K可以轉移,對美國人而言都不方便。)
對於我們這種境外投資人,影響可能有:
1. 對帳戶資金轉移的影響(美國境內ACH)
如果用嘉信聯名戶頭來當ACH中轉戶,嘉信聯名戶頭(A和B)和其他券商如IB的個人戶頭
(A或B)做ACH互轉,可能衍生贈與稅。 國外網站的討論是說,若由當初注資人取用就
沒有問題(比如A對A,B對B就)。但如果是A對B,就會產生贈與稅務,必須限制每年
USD 14K以下。..只是不知道美國方面是怎麼去查贈與稅..?
2. 對於遺產稅免稅額的影響
資料顯示如果使用了USD 14K免稅額度,會消耗NRA遺產稅 USD60K的 unified credit
,需要特別注意,請參考下面這個網址:https://goo.gl/NSZp59
"However, if the decedent made substantial lifetime gifts of U.S. property,
and used the applicable $13,000 “unified credit exemption” amount to
eliminate or reduce any gift tax on the lifetime gifts, a U.S. estate tax
return may still be required even if the value of the decedent’s U.S.
situated assets is less than $60,000 at the date of death" (這邊寫 USD 13K
可能是舊資料)
3. 聯名帳戶電匯回台的問題
聯名帳戶電匯匯回給原注資人(若還活著時)沒有美國稅務問題,
只需考慮海外收入<670萬的問題,但如果匯回另外一個人的話,
按照美國與台灣的稅務邏輯,應會涉及美台兩地的贈與問題,
贈與人可能面臨的限制是美國贈與稅 USD 14K/y 跟台灣贈與稅TWD 2.2M/y以下。
(台灣方面是金額大的時候國稅局會查,美國方面不知道怎麼查,有可能都是
電腦自動通報? USD 14K/y的限制很低,感覺很容易踩到雷。)
4. 對遺產稅處置的應變
目前看來最方便的做法就是找老婆作為聯名帳戶持有人,才不會讓贈與稅免稅額度影
響資金移轉的方便性。但是,如果原注資人已經意外身亡了,金流再涉及到贈與稅務
就很奇怪,使用跟老婆的聯名帳戶做遺產處置的時候,因為原注資者的帳戶因為死亡
登記應該已經關了,所以只能夠匯到老婆的台灣帳戶,
必須要限制在 USD 147K/y 跟TWD 2.2M/y以下,甚至最好是低於TWD 1M/y以下,
避免需要申報買賣紀錄。(但聯名帳戶上面仍有已亡人姓名.. )
更保險一點的做法,老婆也開個人戶,在美國那邊先使用證券轉移,
然後慢慢賣掉再轉回,同時維持盡量低於TWD 1M/y,以免需要申報。
也有人說可以先把資金轉移到香港做轉移,因為沒有贈與稅的問題。
<<http://www.wealth.com.tw/article_in.aspx?nid=7999&pg=2>>
https://www.ptt.cc/bbs/Foreign_Inv/M.1471378424.A.F32.html
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【給巴班還在等退稅的同學】
這幾天好幾個人在巴班問等退稅的事情。
http://mikeon88.freebbs.tw/viewthread.php…
不過根據下面這篇的說法,過去的免稅額漏洞應該會被補起來。
https://www.ptt.cc/bbs/Foreign_Inv/M.1447308173.A.904.html
以下是IRS網站供參考。FDAP收入固定以百分之三十(或更低的條約稅率)的稅率課徵,同時此類收入不允許有任何扣除額。
『需要繳交美國所得稅的非稅法定義居民其收入通常必須分成兩類:
與美國貿易或生意有關聯的 (Effectively Connected) 收入
固定、可審定、年度或定期性 (Fixed, Determinable, Annual, or Periodical (FDAP)) 的美國來源收入
有關聯的收入在扣掉許可的扣除額後依遞進稅率課稅。稅率與美國公民和居民使用的標準相同。有關聯的收入應在1040NR表 (Form 1040NR, U.S. Nonresident Alien Income Tax Return) 第一頁申報FDAP收入通常包含間接/無實質管理的投資 (Passive Investment) 收入,但理論上它可以包含任一類的收入。FDAP收入固定以百分之三十(或更低的條約稅率)的稅率課徵,同時此類收入不允許有任何扣除額。FDAP收入應在1040NR表第四頁申報。
https://www.irs.gov/…/%E9%9D%9E%E7%A8%85%E6%B3%95%E5%AE%9A%…』
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