c**i
发帖数: 6973 | 1 Joseph Thorndike, Soaking the Wealthy: An American Tradition; From carriages
and snuff to millionaires' income, two centuries of targets. Wall Street
Journal, Jan 29, 2011.
http://online.wsj.com/article/SB100014
24052748703956604576109911650535554.html
Note:
(a) progressive tax
http://en.wikipedia.org/wiki/Progressive_tax
Quote:
"A progressive tax is a tax by which the tax rate increases as the taxable
base amount increases.
"The opposite of a progressive tax is a regressive tax, where the relat... 阅读全帖 |
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c**i
发帖数: 6973 | 2 Joseph Thorndike, Soaking the Wealthy: An American Tradition; From carriages
and snuff to millionaires' income, two centuries of targets. Wall Street
Journal, Jan 29, 2011.
http://online.wsj.com/article/SB10001424
052748703956604576109911650535554.html
Note:
(a) progressive tax
http://en.wikipedia.org/wiki/Progressive_tax
Quote:
"A progressive tax is a tax by which the tax rate increases as the taxable
base amount increases.
"The opposite of a progressive tax is a regressive tax, where the relat... 阅读全帖 |
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s********0
发帖数: 65 | 3 请前辈们推荐一下湾区附近Master in Taxation or LL.M. in Taxation比较有名的学
校？本人倾向学LLM in Taxation，但是貌似湾区没有什么学校有好的program是关于
LLM in Taxation的，有可能我孤陋寡闻，确实有而我不知道，如果有还请前辈们推荐
几所好学校，如果没有，有好的Master in Taxation program我也可以接受，恳请前辈
们指点，祝大家圣诞、新年幸福快乐！谢谢！ |
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s********0
发帖数: 65 | 4 请前辈们推荐一下湾区附近Master in Taxation or LL.M. in Taxation比较有名的学
校？本人倾向学LLM in Taxation，但是貌似湾区没有什么学校有好的program是关于
LLM in Taxation的，有可能我孤陋寡闻，确实有而我不知道，如果有还请前辈们推荐
几所好学校，如果没有，有好的Master in Taxation program我也可以接受，恳请前辈
们指点，祝大家圣诞、新年幸福快乐！谢谢！ |
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d*****s
发帖数: 5610 | 5 有一个帖子在double taxation上面一个描述是错的，所以说明一下。
double taxation是专指dividend之类的分红。公司交了税后，如果再付给股东股息
dividend，股东在股息上面还要交税，这种叫做double taxation。
把double taxation放到短期，或者长期资本利得上面，在accounting，finance，
economics的领域里面，没有人这么说。
美国税法上面区分短期和长期资本利得。短期是指投资在一年以内套现，按收入税收，
top marginal会在39.5%. 长期是超过一年投资套现,税是15%到20%。
对冲基金和私募一般收2%-20%，2%的根据资产规模收，再在盈利部分收20%，在盈利部
分收的，但不是属于自己贡献的那部分钱，而是客户贡献的钱产生盈利的20%，就是
carried interest，这个也是每年的performance income。
很多基金管理公司的盈利是长期投资结果，所以很多基金公司就把carried interest也
当作长期投资盈利，在税法上好像应该只交20%的税，即使这个其实是每年的
p... 阅读全帖 |
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h*****g
发帖数: 5 | 6 本人来美一年多,在湾区, 以前在国内是读文科的,所以没有任何accounting 或
taxation的背景.
准备申请春季或明年秋季入学,目标学校基本是SFSU 或 Golden Gate.
在这里想请教各位几个问题:
1.由于我没有任何会计背景,SFSU要求55个学分才能毕业,估计大概最少要读两年,
Golden Gate有一年的program,可能会紧张一些. 有经验的各位觉得哪个更适合我,不知
道这两个学校哪个更好找工作(有身份)?
2.听说Golden Gate的taxation MS 不错,不知道taxation 和accounting在课程学习和
毕业以后从事工作方面具体有什么区别,哪个更好找工作些?
3.学taxation以后可以考CPA, 获得license吗?
本人目前没有什么家庭负担,所以希望早点毕业工作.
问题有些多,因为自己现在很迷茫,诚信请教大家的经验和建议.
十分感谢! |
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g*******k
发帖数: 164 | 7 想请教大家一个问题。
本人背景，本科法律。现在想要上学，就现在经济形式来看，除了计算机和会计，别的
找工作都超级困难。计算机对于我说太难了，所以，只好希望走会计路线了。
现在有两个programs在选择，一个是1年的LLM in taxation,一个是从会计本科开始学
一直学到满足cpa考试要求或者拿下硕士学位为止。
无论是时间长短还是学费多少，我都非常倾向于LLM in taxation,但是，又非常担心这
个学位学下来以后根本不能找到工作。所以想请教一下各位达人。
LLM in Taxation学的税务的东西和会计专业做税的学的一样吗？
将来找工作也是找同一方向的吗？
通过学一个LLM in Taxation 去找税务方面的工作现实吗？
各州的税法有很大区别吗？可不可以在a州学然后b州找工作呢？
LLM的课程设置觉不可能满足考CPA的要求的，如果将来就做税的话，一定要考CPA吗？
一般来说做税务的career path 和 career goal是什么呢？
一想到那么多的学费，就好心疼啊。希望投资之前多了解点信息。谢谢大家！ |
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t*******e
发帖数: 141 | 8 在左手边，点击“Who's competing", 会出现一个地图，再点击地图上的圆点，就会出
现参加竞赛的学校，xAct/xTax是不同的颜色。
不过用这个来选Tax program难免会遗漏一些学校。首先，xTREME是主要针对undergrad
的竞赛，其次，学校只能参加xACT或xTAX，不能两个都参加。有些学校可能有Tax
program, 但选择xACT比赛。 不妨查看地图上所有的学校，看哪所有Master of
Taxation. 如果再放宽对”名program"限制的话，应该还是有些不在地图上的学校可以
考虑的。
如果你实在要排名的话，就参考accounting 排名吧。Taxation 专业一般都是附属于
school of accounting 或 accounting department，这大概是很难找到专属taxation
的排名的原因吧？
多句嘴，如果LZ是打算在美国工作不是回国内的话，我个人认为，就不要太纠结于
accounting/taxation program 的排名。这个专业的recruiting跟investement
banking 是完全不同... 阅读全帖 |
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a****d
发帖数: 607 | 9 LLM 是可以考BAR的.不过我还是建议楼主读MSA-TAXATION.我的背景和你们一样.读了
MSA-TAXATION,非常好找工作.但是建议你自己先拿几们ACCOUNTING的课.因为MSA-
TAXATION主要是学TAX,考CPA时会比较吃力. |
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z********u
发帖数: 30 | 10 在infinite horizon model, the chamley-jadd result tells that the optimal
capital taxation result is ZERO, but in OLD model, this result depends on
the utility functiont.
As we know, in circumstances of infinite horizon model, the distortion of
positive capital taxation means otherwise increasing consumption taxation
rate,
so, what is the intuition of failure of Chamley-judd result in OLD?
Thanks... |
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E*V
发帖数: 17544 | 11 In the United States, the phrase is used in Washington, D.C. as part of the
campaign for a vote in Congress. In November 2000, the D.C. Department of
Motor Vehicles began issuing license plates bearing the slogan "Taxation
without representation".[13] In a show of support for the city, President
Bill Clinton used the "Taxation Without Representation" plates on the
presidential limousine; however, President George W. Bush had the tags
replaced to those without the motto shortly upon taking office |
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E*V
发帖数: 17544 | 12 In the United States, the phrase is used in Washington, D.C. as part of the
campaign for a vote in Congress. In November 2000, the D.C. Department of
Motor Vehicles began issuing license plates bearing the slogan "Taxation
without representation".[13] In a show of support for the city, President
Bill Clinton used the "Taxation Without Representation" plates on the
presidential limousine; however, President George W. Bush had the tags
replaced to those without the motto shortly upon taking office |
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E*V
发帖数: 17544 | 13 In the United States, the phrase is used in Washington, D.C. as part of the
campaign for a vote in Congress. In November 2000, the D.C. Department of
Motor Vehicles began issuing license plates bearing the slogan "Taxation
without representation".[13] In a show of support for the city, President
Bill Clinton used the "Taxation Without Representation" plates on the
presidential limousine; however, President George W. Bush had the tags
replaced to those without the motto shortly upon taking office |
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S**C
发帖数: 2964 | 14 Since shareholders do not shoulder unlimited liability, whining on double
taxation gets no sympathy from me, although I am also an investor.
I would go much further to say corporates get much better deal in terms of
taxation comparing with individuals, for good reasons though. |
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c*****r
发帖数: 32 | 15 小弟J1 博士后，第一次来美国，现给2014年填退税。学校有Glacier tax prep，可以
在线填了打印寄，本来没什么事。于是我就去填了，填到tax treaty的时候出现疑问。
网页显示说，根据19条，我的收入是符合条件的，问我是否claim exemption。毫不犹
豫地选择Yes，但接下来的问题让我崩溃
If you claim an income tax treaty exemption in the U.S., the IRS requires
you to declare whether this income is subject to taxation in China, People's
Republic of or other foreign country.
Are you subject to taxation in China, People's Republic of or other foreign
country for any of the amounts for which you claimed a tax treaty exemptio... 阅读全帖 |
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q***s
发帖数: 17 | 16 我也是用 Glacier Tax Prep报税的，J1 visa，也遇到同样的问题。
请问楼主，到底 选 Yes or No?
If you claim an income tax treaty exemption in the U.S., the IRS requires
you to declare whether this income is subject to taxation in China, People's
Republic of or other foreign country.
Are you subject to taxation in China, People's Republic of or other foreign
country for any of the amounts for which you claimed a tax treaty exemption
above?
Yes, I was subject to tax in China, People's Republic of or other
foreign country on... 阅读全帖 |
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i****y
发帖数: 186 | 17 想请教一下他们taxation program的就业情况。
谢谢！ |
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n*******p
发帖数: 231 | 18 跟KPMG 的international taxation director谈话之后的一点心得 – 仅供参考
本人背景，国内是freelance designer 3年，美国2年半A/E （Architecture &
Engineering）作urban planning and urban design。去年3月被lay off，转读会计，
Post-Bach, 今年年底毕业。有绿卡。通过老公关系跟这个KPMG的international
taxation director （我们当地公司）安排见面，向她了解关于会计尤其是税务方面的
职业发展前途，尤其针对我的背景将来的发展。见面之后甚是气馁。
首先，我的感觉是光有个ACCOUNTIN的背景基本上没有什么优势。TAX depart下面四个
group，两个group关于international tax，另外两个group是fed tax，跟state and
local tax。具体忘了，其中两个group 70%的人是lawyer，或者有law degree，另外两
个group 20%是lawyer。从事Consulting |
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k*****g
发帖数: 316 | 19 老婆要H4来。想让她去加州GGU (Golden Gate University)读一个Master in Taxation。想问问各位专家的看法。
选择这个是因为这个学位不需要GMAT什么的，投入时间比较少。我们不在加州。毕业之后又要找sponsor的工作，又要选定回到西雅图找。
她没有在Accounting的经验，有银行的3年多背景。研究生是法学硕士。我觉得
taxation对她来讲是一个不错的组合。
问题
1.有人了解这个学校么？特别是就业？或者你们公司有这个学校的学生么？
2.tax的工作相对来讲找工作难度大么？需要H1b的话sponsor的公司多么？
3.在入学之前有1年左右，要做什么准备？
4.有tax相关的志愿者可以做么？
问题比较多。希望大家指点一下。谢谢 |
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F****C
发帖数: 403 | 25 Update:问了官方,说本科的课程也可以.我以为如果是本科课程,就要30学分本科,如果是研究生课程,就要18学分研究生课程,不可以mix呢....谢谢!!!
==========
谢谢提醒！
打算去问问官方了。
我查了查本州的规定：
Received a graduate degree in business from an institution recognized by
CHEA or accredited by AACSB with 30 semester hours in accounting at the
undergraduate level, or 18 semester hours of accounting at the graduate
level with at least one course in each of the following:
• financial accounting,
• management accounting,
• auditing (Internal auditing may not be ... 阅读全帖 |
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d**********e
发帖数: 1 | 26 Does anybody know any information about school reputation, graduate
placement and level of difficulty? Any comparison between US taxation
program and Canada taxation. Thanks. |
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s**a
发帖数: 8648 | 27 The Thunder of History:
Taxation in Comparative and Historical Perspective
May 4-5, 2007
Northwestern University
http://www.tgs.northwestern.edu/facultyandstaffinfo/facultyconferences/thunder/
Taxes define durable structures of inequality, delimit the capacities of the
state, and affect social behaviors from marriage to philanthropic giving.
Conflict over taxation has been a driving force in history from the French
and American Revolutions to the tax cuts of the George W. Bush
administration, an |
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n******n
发帖数: 12088 | 28 then dividend tax is also double taxation, as the firm already pay income
tax to gov. |
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l**k
发帖数: 45267 | 29 那消费税也可以算double taxation呵呵 |
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E*V
发帖数: 17544 | 30 "No taxation without representation" is a slogan originating during the
1750s and 1760s that summarized a primary grievance of the British colonists
in the Thirteen Colonies, which was one of the major causes of the American
Revolution. In short, many in those colonies believed the lack of direct
representation in the distant British Parliament was an illegal denial of
their rights as Englishmen, and therefore laws taxing the colonists (one of
the types of laws that affects the majority of indiv |
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Y*********i
发帖数: 2840 | 31 “无代表，不纳税”是来自英国的一句格言。英文原文一般表述为“No taxation
without
representation”。是西方维护人权的一种表现，没有任何收入歧视或限制。这句话反
映的是，当一
些“苛捐杂税”降落到自己头上的时候，特别是有些机关不说明任何理由就要你纳税时
，我们往往会从心
中油然升起一股反抗的情绪，你们凭什么征税？这是很自然的反应，也是人类所共同的
反应，“无代表，
不纳税”所说明的就是这种反应。
美国独立战争时流行着这样的口号：“无权利，不纳税。”
英国19世纪中叶，新兴资产阶级壮大起来。当时英国乡村衰败，城市兴起，于是国
会就去找城市的
资产阶级大亨征税要钱。而他们的回答是：你把原来属于乡绅的国会议会名额给我，我
就给你交税，否
则我怎么知道你拿了我的钱怎么花？这就是历史上有名的“无代表，不纳税”原则。 |
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l****z
发帖数: 29846 | 32 By Michael Barry
I keep thinking about Joe the Plumber. I went back and read the full
transcript of his dialogue with then-candidate Obama, in October of 2008,
right when all the awful things had begun to happen to the economy. It is
really an amazing exchange of views -- most amazing because no other
interviewer or media question-shouter ever got as much out of Obama about
his economic vision as Joe did. When Tom Brokaw later complained on Charlie
Rose that "We don't really know anything abo... 阅读全帖 |
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h***n
发帖数: 1600 | 34 我很不清楚的是楼主解释两个相互混淆的概念,为什么要一个概念用英文另一个概念用
中文，楼主在这边长篇大论卖弄，别人听得还是云里雾里。
另一篇帖子的关于double taxation的基本意思其实没说错，只不过把capital gains和
dividends两个概念搞混成一个了。 |
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z***e
发帖数: 5600 | 35 确实。所谓富人挣的钱越多税率越低，也是属于标题党
IRS网站有非常清楚的按AGI划段的个人所得税统计数据，实际税率按AGI递增是非常明
显的
BUFFET，ROMNEY这些搞金融的人税率低，是因为个人对收入结构做了足够的优化，他们
收入的大头都是dividend, long term capital gain，每年的收入对其总资产来说是很
小一部分
再说Double taxation, AMT使得很多高收入人的捐款，和缴纳的州税，都无法完全
deduct
的情 |
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E*V
发帖数: 17544 | 36 【 以下文字转载自 Military 讨论区 】
发信人: EUV (我之所以这样回帖因为我是老将了), 信区: Military
标 题: No taxation without representation
发信站: BBS 未名空间站 (Sun Sep 19 20:13:17 2010, 美东)
这个理大家都懂不懂？ |
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w********u
发帖数: 42 | 37 who knows the (bay area) san jose state university's accounting degree about
taxation. the reputatoin and career prospective |
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j*******9
发帖数: 1 | 38 looking for CPA with at least four years of experience in taxation. Located
in NY city or nearby area, telecommunication is ok. This is contract
position.
Qualified candidates pls. fax your resume and compensation requirement to
646.352.4744. Thanks. |
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v***o
发帖数: 2975 | 39 暑假里买了一个要回国的中国人的车，车挺新的，大部分钱是国内给的，小部分是这边
写check给的，所以报税的时候只写了小部分的钱。
上个月收到department of taxation的一封信，让我填一个questionnaire，大概是让
填买这车付了多少钱啊有没有如实交税之类的（可能他们觉得报的税太少了吧？），不
知道这里有没有人曾经收到过这种信…刚怎么填呢？ |
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w********a
发帖数: 32 | 40 帮我在国内的同事问。他们夫妻去年刚从美国海归回国。
***********************************
我和我老公2011和2012年在两地工作，我在IL，他在KS.我们那两年的Federal Tax是一
起报的，State Tax是分开报的。我报IL的州税，他报KS的州税。最近我们收到KS税务
部门的一封信（notice of final assessment)，要求我们补交那两年KS的州税。理由
是如果夫妻一方是KS resident,另一方也要按KS resident交州税。可是我已经向IL交
过州税了，如果还要交KS的州税的话，不是double taxation了吗？
*************************************
Thank you! |
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K*Q
发帖数: 1001 | 41 Copied from a dude's 签名档
No taxation without representation. Great slogan. If that is the case, why
should foreigners pay tax to U.S. government since foreigners have no
representation in the U.S. government at all? Even tourists have to pay
consumption tax! Their consumptions absolutely contribute to U.S. economy,
but they have to pay tax at the same time for their absolute contributions.
Foreign taxpayers should demand at least a seat in the U.S.congress.
Or the U.S. should stop taxing foreign |
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n*****1
发帖数: 172 | 42 West Federal Taxation 2007 Comprehensive Volume
Willis/Hoffman/Maloney/Raabe
ISBN: 0-324-31349-7
pick up地点: Brighton |
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z***j
发帖数: 40 | 43 我们学校的MSA 有两个track:Accounting 和 Taxation. 想听听大家的意见，看看那个
track有什么不同。谢谢了！ |
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m*******i
发帖数: 98 | 44 想念MS accounting,却拿了taxation的admission,请教：这个专业怎么样？ |
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m*******i
发帖数: 98 | 45 国内本科accounting，觉得念ms accounting就业面宽些，进了firm也可以做tax,
taxation 面窄些.不知道说得对不对？？？
突然想到：拿这个专业去签证，移民官会不会觉得你有移民倾向，因为学的美国tax?? |
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i*******c
发帖数: 113 | 46 Twe fields are available in our university:
Assurance service and Taxation, which field is better to find a job? |
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i*******c
发帖数: 113 | 47 Twe fields are available in our university:
Assurance service and Taxation, which field is better to find a job? |
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h*****x
发帖数: 47 | 48 请问谁擅长《Federal Income Taxation》 For Individuals And Business ?(2008 edition)
Author: SIEG
ISBN: 9780808017851
我需要你的帮助，这是个半Online的课，我前段时间出了车祸，拉下了课，我现在尽量
在抓紧时间弥补各门课，已经基本追上了其他３门课，这门课我实在是时间不够了，谁
能替我把网上的 Quiz / project 做 了，我付费。至于课本，我自己
能抽出时间来读，我肯定会读的。
这本书，我把内容试着用google输入、搜索了一下，我发现google就能找到这本书的内容的。所以，你曾经学过的话，应该有课后题的答案的。
砸砖的，您就请免了，我这会身心疲惫。
联系邮箱 h****[email protected]
Thanks |
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a*******h
发帖数: 2 | 49 you can take llm in taxation and go to big 4 without having to pass cpa as
long as you pass the bar. I would suggest you take more international tax
courses so that you may have a good chance to get into international tax
group which is a specialty group with higher pay. |
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X******N
发帖数: 109 | 50 ggu的taxation，sjsu的msa， 这两个基本就是最著名的短平快项目了，全是master的 |
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