求推荐一个洛杉矶的会计师事务所帮忙注册和管理公司# Accounting - 会计审计
h*n
1 楼
年初400多刀买的Jamo S-606-HCS-3 5.0 speaker, 现在amazon上居然要$850
看来Jamo做市场很成功啊.
看来Jamo做市场很成功啊.
m*k
2 楼
Resident 和 ｎｏｎ－ｒｅｓｉｄｅｎｔ的ｃａｐｉｔａｌ ｇａｉｎ（ｓｈｏｒｔ
－ｔｅｒｍ）税率一样吗？
本人１月到９月ＯＰＴ，１０－１２月Ｈ１。是不是前９个月是ＮＲ，后三个月是Ｒ。
按Ｄｕａｌ Ｓｔａｔｕｓ报？
听说Ｒ的话，Capital Gain税率低一些？
－ｔｅｒｍ）税率一样吗？
本人１月到９月ＯＰＴ，１０－１２月Ｈ１。是不是前９个月是ＮＲ，后三个月是Ｒ。
按Ｄｕａｌ Ｓｔａｔｕｓ报？
听说Ｒ的话，Capital Gain税率低一些？
H*r
3 楼
有人发在纵横书评区，但已经被小心眼的灰熊猫删掉了……
百度快照下找到了一部分：
《飞艇上的狼人》第一章和第二章
飞艇上的狼人
第一章 内山书店
我来到长生岛。
第一天，我说，要有蒸汽机，于是长生岛上出现了数不清的一千千瓦蒸汽机。同一天
，工部官员恳求我说能不能实行单双号制度。给蒸汽机遍上号，单数天开单号，双数天开
双号。否则大明全国的煤矿加在一起都供不起这些机器。我挥了挥手，将他斥退。
第二天，我说，要有燧发枪，于是我的手下人人手持燧发枪，枪上的刺刀寒光闪闪。
同一天，工部官员恳求我说能不能实行给我的炼钢厂也遍上单双号。皇上已经收集了京城
所有人家的铁锅，给我拿来炼钢，造武器，还是不够。我挥了挥手，将他斥退。
第三天，我说，要有好的条例，于是军事条例出现了。同一天，我先挥了挥手，工部
官员见状没敢过来。
第四天，我说，要被大人物欣赏，于是皇帝匍匐在我脚下，被我的虎躯散发的光芒臣
服，工部官员跟在后面趴着，没敢过来。
第五天，我说，要被手下拥戴，于是手下人纷纷效死，争先恐后的以为我而死
百度快照下找到了一部分：
《飞艇上的狼人》第一章和第二章
飞艇上的狼人
第一章 内山书店
我来到长生岛。
第一天，我说，要有蒸汽机，于是长生岛上出现了数不清的一千千瓦蒸汽机。同一天
，工部官员恳求我说能不能实行单双号制度。给蒸汽机遍上号，单数天开单号，双数天开
双号。否则大明全国的煤矿加在一起都供不起这些机器。我挥了挥手，将他斥退。
第二天，我说，要有燧发枪，于是我的手下人人手持燧发枪，枪上的刺刀寒光闪闪。
同一天，工部官员恳求我说能不能实行给我的炼钢厂也遍上单双号。皇上已经收集了京城
所有人家的铁锅，给我拿来炼钢，造武器，还是不够。我挥了挥手，将他斥退。
第三天，我说，要有好的条例，于是军事条例出现了。同一天，我先挥了挥手，工部
官员见状没敢过来。
第四天，我说，要被大人物欣赏，于是皇帝匍匐在我脚下，被我的虎躯散发的光芒臣
服，工部官员跟在后面趴着，没敢过来。
第五天，我说，要被手下拥戴，于是手下人纷纷效死，争先恐后的以为我而死
y*w
4 楼
在国外待的这几年，别的不说，至少在饮酒上还是令我满意的，但一到春节，一回国，见到亲朋好友，便要把酒言欢，把酒嘴里言欢，身子可不好受啊！我的酒量本来就一般，再加上现在的白酒就是工业酒精勾兑来的，哪有什么酿造的，这种酒对身子的伤害很大，但是不得不喝，别说不喝，你就是少喝点，别人就说，啊，不够意思啊，是不是看不起我们呀。整的我十分不好意思。在钱财上，在物品上，朋友们都说我是一个豪放仗义的人，我买过多少足球，都是放一段时间皮就掉了，而我都不怎么踢，朋友拿去踢了，我一点不在乎，我认为足球就是用来踢的，还能锻炼身体，多好！朋友找我借钱借东西，我有就借，没有就找朋友再帮忙。唯独这个酒，令我头痛，我在想，古代的英雄豪杰必须得酒量大吗？必须得不醉不归吗？我只是想珍惜健康，不想让酒精损害身体，这难道竟成了自私吗？这是我们中华的传统文化与价值观吗？我想，我们需要反思一下，不要动不动就来一句：“你要是不干了这一杯，就是看不起我。”有过同样经历与看法的朋友们，你们是怎么对付这种情况的呢？互相交流一下啦。
w*r
5 楼
【 以下文字转载自 shopping 讨论区 】
发信人: wildtiger (wildtiger), 信区: shopping
标 题: T400的显示器如果要升级
发信站: BBS 未名空间站 (Mon Jul 27 23:43:14 2009, 美东)
是升级成WXGA+还是变成LED?
发信人: wildtiger (wildtiger), 信区: shopping
标 题: T400的显示器如果要升级
发信站: BBS 未名空间站 (Mon Jul 27 23:43:14 2009, 美东)
是升级成WXGA+还是变成LED?
c*8
6 楼
版上有洛杉矶的会计师么,想注册一公司在ＬＡ,求推荐一家会计师事务所,谢谢!
h*b
7 楼
no capital gain tax for NR--if you're talking about stock tradings
for RA, c/g is taxed as reg income.
【在 m***k 的大作中提到】
: Resident 和 ｎｏｎ－ｒｅｓｉｄｅｎｔ的ｃａｐｉｔａｌ ｇａｉｎ（ｓｈｏｒｔ
: －ｔｅｒｍ）税率一样吗？
: 本人１月到９月ＯＰＴ，１０－１２月Ｈ１。是不是前９个月是ＮＲ，后三个月是Ｒ。
: 按Ｄｕａｌ Ｓｔａｔｕｓ报？
: 听说Ｒ的话，Capital Gain税率低一些？
for RA, c/g is taxed as reg income.
【在 m***k 的大作中提到】
: Resident 和 ｎｏｎ－ｒｅｓｉｄｅｎｔ的ｃａｐｉｔａｌ ｇａｉｎ（ｓｈｏｒｔ
: －ｔｅｒｍ）税率一样吗？
: 本人１月到９月ＯＰＴ，１０－１２月Ｈ１。是不是前９个月是ＮＲ，后三个月是Ｒ。
: 按Ｄｕａｌ Ｓｔａｔｕｓ报？
: 听说Ｒ的话，Capital Gain税率低一些？
s*i
8 楼
下面呢？
m*k
9 楼
是股票的ｇａｉｎ。难道Ｆ１期间的股票收入不用交税？？
【在 h***b 的大作中提到】
: no capital gain tax for NR--if you're talking about stock tradings
: for RA, c/g is taxed as reg income.
【在 h***b 的大作中提到】
: no capital gain tax for NR--if you're talking about stock tradings
: for RA, c/g is taxed as reg income.
H*r
10 楼
被熊猫删了
【在 s********i 的大作中提到】
: 下面呢？
【在 s********i 的大作中提到】
: 下面呢？
h*b
11 楼
yes, for NR, capital gain is "non-taxable" and loss is "non-deductible"
【在 m***k 的大作中提到】
: 是股票的ｇａｉｎ。难道Ｆ１期间的股票收入不用交税？？
【在 m***k 的大作中提到】
: 是股票的ｇａｉｎ。难道Ｆ１期间的股票收入不用交税？？
s*i
12 楼
罪过啊，这些比虎狼好看多了。
【在 H****r 的大作中提到】
: 被熊猫删了
【在 H****r 的大作中提到】
: 被熊猫删了
S*I
13 楼
regarding capital gains, NR students are treated differently from other
types of NR:
http://www.irs.gov/businesses/small/international/article/0,,id
【在 h***b 的大作中提到】
: yes, for NR, capital gain is "non-taxable" and loss is "non-deductible"
types of NR:
http://www.irs.gov/businesses/small/international/article/0,,id
【在 h***b 的大作中提到】
: yes, for NR, capital gain is "non-taxable" and loss is "non-deductible"
l*y
14 楼
wrong
30% capital gain tax for F1 NR student
【在 h***b 的大作中提到】
: yes, for NR, capital gain is "non-taxable" and loss is "non-deductible"
30% capital gain tax for F1 NR student
【在 h***b 的大作中提到】
: yes, for NR, capital gain is "non-taxable" and loss is "non-deductible"
h*b
15 楼
thanks for pointing it out. foreign student is diff than NR.
can f/s claim NR status? assume no earned income and FICA isn't an issue?
【在 l****y 的大作中提到】
: wrong
: 30% capital gain tax for F1 NR student
can f/s claim NR status? assume no earned income and FICA isn't an issue?
【在 l****y 的大作中提到】
: wrong
: 30% capital gain tax for F1 NR student
o*d
16 楼
在美国读书的时候开的股票，毕业后去了外国，仍然持有美国股票，不是国际账户，这
需要报税吗？
【在 S**I 的大作中提到】
: regarding capital gains, NR students are treated differently from other
: types of NR:
: http://www.irs.gov/businesses/small/international/article/0,,id
需要报税吗？
【在 S**I 的大作中提到】
: regarding capital gains, NR students are treated differently from other
: types of NR:
: http://www.irs.gov/businesses/small/international/article/0,,id
S*n
17 楼
30% tax on capital gains for NR students who don't have other earned income
effectively connected with a US trade or biz.
15% tax on capital gains for NR students who have.
effectively connected with a US trade or biz.
15% tax on capital gains for NR students who have.
l*y
18 楼
你这个结论好奇怪啊。。。怎么来的？
见Pub.519
Effectively Connected Income
If you are engaged in a U.S. trade or business, all income, gain, or loss
for the tax year that you get from sources within the United States (other
than certain investment income) is treated as effectively connected income.
This applies whether or not there is any connection between the income and
the trade or business being carried on in the United States during the tax
year.
Two tests, described next under Investment Income, determine whether certain
items of investment income (such as interest, dividends, and royalties) are
treated as effectively connected with that business.
In limited circumstances, some kinds of foreign source income may be treated
as effectively connected with a trade or business in the United States. For
a discussion of these rules, see Foreign Income , later.
Investment Income
Investment income from U.S. sources that may or may not be treated as
effectively connected with a U.S. trade or business generally falls into the
following three categories.
Fixed or determinable income (interest, dividends, rents, royalties,
premiums, annuities, etc.).
Gains (some of which are considered capital gains) from the sale or exchange
of the following types of property.
Timber, coal, or domestic iron ore with a retained economic interest.
Patents, copyrights, and similar property on which you receive contingent
payments after October 4, 1966.
Patents transferred before October 5, 1966.
Original issue discount obligations.
Capital gains (and losses).
Use the two tests, described next, to determine whether an item of U.S.
source income falling in one of the three categories above and received
during the tax year is effectively connected with your U.S. trade or
business. If the tests indicate that the item of income is effectively
connected, you must include it with your other effectively connected income.
If the item of income is not effectively connected, include it with all
other income discussed under The 30% Tax later, in this chapter.
Asset-use test. This test usually applies to income that is not directly
produced by trade or business activities. Under this test, if an item of
income is from assets (property) used in, or held for use in, the trade or
business in the United States, it is considered effectively connected.
An asset is used in, or held for use in, the trade or business in the
United States if the asset is:
Held for the principal purpose of promoting the conduct of a trade or
business in the United States,
Acquired and held in the ordinary course of the trade or business conducted
in the United States (for example, an account receivable or note receivable
arising from that trade or business), or
Otherwise held to meet the present needs of the trade or business in the
United States and not its anticipated future needs.
Generally, stock of a corporation is not treated as an asset used in, or
held for use in, a trade or business in the United States.
Business-activities test. This test usually applies when income, gain, or
loss comes directly from the active conduct of the trade or business. The
business-activities test is most important when:
Dividends or interest are received by a dealer in stocks or securities,
Royalties are received in the trade or business of licensing patents or
similar property, or
Service fees are earned by a servicing business.
Under this test, if the conduct of the U.S. trade or business was a material
factor in producing the income, the income is considered effectively
connected.
对于F1 student，investment income肯定是not effectively connected，跟你有没有
其他收入有什么关系？TA/RA工资是effectively connected，得分开报税，不影响
income
【在 S*******n 的大作中提到】
: 30% tax on capital gains for NR students who don't have other earned income
: effectively connected with a US trade or biz.
: 15% tax on capital gains for NR students who have.
见Pub.519
Effectively Connected Income
If you are engaged in a U.S. trade or business, all income, gain, or loss
for the tax year that you get from sources within the United States (other
than certain investment income) is treated as effectively connected income.
This applies whether or not there is any connection between the income and
the trade or business being carried on in the United States during the tax
year.
Two tests, described next under Investment Income, determine whether certain
items of investment income (such as interest, dividends, and royalties) are
treated as effectively connected with that business.
In limited circumstances, some kinds of foreign source income may be treated
as effectively connected with a trade or business in the United States. For
a discussion of these rules, see Foreign Income , later.
Investment Income
Investment income from U.S. sources that may or may not be treated as
effectively connected with a U.S. trade or business generally falls into the
following three categories.
Fixed or determinable income (interest, dividends, rents, royalties,
premiums, annuities, etc.).
Gains (some of which are considered capital gains) from the sale or exchange
of the following types of property.
Timber, coal, or domestic iron ore with a retained economic interest.
Patents, copyrights, and similar property on which you receive contingent
payments after October 4, 1966.
Patents transferred before October 5, 1966.
Original issue discount obligations.
Capital gains (and losses).
Use the two tests, described next, to determine whether an item of U.S.
source income falling in one of the three categories above and received
during the tax year is effectively connected with your U.S. trade or
business. If the tests indicate that the item of income is effectively
connected, you must include it with your other effectively connected income.
If the item of income is not effectively connected, include it with all
other income discussed under The 30% Tax later, in this chapter.
Asset-use test. This test usually applies to income that is not directly
produced by trade or business activities. Under this test, if an item of
income is from assets (property) used in, or held for use in, the trade or
business in the United States, it is considered effectively connected.
An asset is used in, or held for use in, the trade or business in the
United States if the asset is:
Held for the principal purpose of promoting the conduct of a trade or
business in the United States,
Acquired and held in the ordinary course of the trade or business conducted
in the United States (for example, an account receivable or note receivable
arising from that trade or business), or
Otherwise held to meet the present needs of the trade or business in the
United States and not its anticipated future needs.
Generally, stock of a corporation is not treated as an asset used in, or
held for use in, a trade or business in the United States.
Business-activities test. This test usually applies when income, gain, or
loss comes directly from the active conduct of the trade or business. The
business-activities test is most important when:
Dividends or interest are received by a dealer in stocks or securities,
Royalties are received in the trade or business of licensing patents or
similar property, or
Service fees are earned by a servicing business.
Under this test, if the conduct of the U.S. trade or business was a material
factor in producing the income, the income is considered effectively
connected.
对于F1 student，investment income肯定是not effectively connected，跟你有没有
其他收入有什么关系？TA/RA工资是effectively connected，得分开报税，不影响
income
【在 S*******n 的大作中提到】
: 30% tax on capital gains for NR students who don't have other earned income
: effectively connected with a US trade or biz.
: 15% tax on capital gains for NR students who have.
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