Educational Videos 教育錄像節目
Business, Finance & Accounting 商業、財務與會計學
Taxes 稅務
Sales and Use Taxes: New Challenges for Your Business
銷售和使用稅：商業面對的新挑戰
Based on increased compliance efforts, state tax revenues did increase again last year. Yet, at the same time, it is estimated that state and local governments were actually shortchanged by almost $26 billion from uncollected sales taxes. Patrick Falle, global chief evangelist for Avalara, Inc., details what your organization can and should be doing in order to remain in compliance with the states' expanded emphasis on the collection of sales and transaction taxes.
基於企業進一步遵守規定，美國國家稅收去年再次增加。但與此同時，估計州與地方政府實際在未收繳的銷售稅上，少收了近二百六十億美元。企業稅務合規軟體提供商 Avalara專業人士詳細介紹機構應該做些什麼，以便繼續遵守州政府擴大對收取銷售和交易稅的規定。備有英文字幕。
30 mins
English with English subtitles
銷售和使用稅：商業面對的新挑戰
Based on increased compliance efforts, state tax revenues did increase again last year. Yet, at the same time, it is estimated that state and local governments were actually shortchanged by almost $26 billion from uncollected sales taxes. Patrick Falle, global chief evangelist for Avalara, Inc., details what your organization can and should be doing in order to remain in compliance with the states' expanded emphasis on the collection of sales and transaction taxes.
基於企業進一步遵守規定，美國國家稅收去年再次增加。但與此同時，估計州與地方政府實際在未收繳的銷售稅上，少收了近二百六十億美元。企業稅務合規軟體提供商 Avalara專業人士詳細介紹機構應該做些什麼，以便繼續遵守州政府擴大對收取銷售和交易稅的規定。備有英文字幕。
30 mins
English with English subtitles
Doing Business on the Internet: Tax Implications
網上業務：稅務影響
In 2014, online shopping and ecommerce delivered record breaking sales of $1.5 billion, with an expected growth rate of 20% this year. If your company is selling online, or if you plan to, understanding the nuances of internet related sales tax rules and regulations is essential. Here, attorney Andrew Appleby with Sutherland Asbill & Brennan LLP clarifies key online sales tax issues and offers some practical advice about how to deal with the current tax implications of doing business on the internet.
在二○一四年，網上購物和電子商務錄得破紀錄的十五億銷售額，預期今年會增長兩成。如果你的公司是在網上銷售或有計劃做網上銷售，那麼了解互聯網相關稅務規章則是必不可少。法律界專業人士闡明網上銷售的稅務問題，並提供有關的實用建議。備有英文字幕。
25 mins
English with English subtitles
網上業務：稅務影響
In 2014, online shopping and ecommerce delivered record breaking sales of $1.5 billion, with an expected growth rate of 20% this year. If your company is selling online, or if you plan to, understanding the nuances of internet related sales tax rules and regulations is essential. Here, attorney Andrew Appleby with Sutherland Asbill & Brennan LLP clarifies key online sales tax issues and offers some practical advice about how to deal with the current tax implications of doing business on the internet.
在二○一四年，網上購物和電子商務錄得破紀錄的十五億銷售額，預期今年會增長兩成。如果你的公司是在網上銷售或有計劃做網上銷售，那麼了解互聯網相關稅務規章則是必不可少。法律界專業人士闡明網上銷售的稅務問題，並提供有關的實用建議。備有英文字幕。
25 mins
English with English subtitles
Taxing Times: From IRS Scandal to a Worm in the Apple
徵稅：從美國國稅局醜聞到蘋果裡的蟲子
While the Internal Revenue Service scandals show no signs of abating, there also continues to be widespread debate over whether corporations are engaged in "unfair" tax minimization strategies. Tax attorney Robert W. Wood examines the impact of these controversies on tax compliance and ongoing audits, and highlights an opportunity for companies to request a refund of payroll taxes they paid in recent years.
美國國稅局醜聞案愈滾愈大，有關人士在國會聽證會上被控不公正地濫用稅法。稅務律師羅伯特伍德考察這些爭議對稅務法規及正在進行的審計的影響，並強調公司可要求退還最近幾年支付的工資稅。備有英文字幕。
25 mins
English with English subtitles
徵稅：從美國國稅局醜聞到蘋果裡的蟲子
While the Internal Revenue Service scandals show no signs of abating, there also continues to be widespread debate over whether corporations are engaged in "unfair" tax minimization strategies. Tax attorney Robert W. Wood examines the impact of these controversies on tax compliance and ongoing audits, and highlights an opportunity for companies to request a refund of payroll taxes they paid in recent years.
美國國稅局醜聞案愈滾愈大，有關人士在國會聽證會上被控不公正地濫用稅法。稅務律師羅伯特伍德考察這些爭議對稅務法規及正在進行的審計的影響，並強調公司可要求退還最近幾年支付的工資稅。備有英文字幕。
25 mins
English with English subtitles
Health Care Reform: What It Means and What You Should Do Now
醫療改革：機構的策略
The American health insurance system, as well as your own medical care, will continue to undergo changes now that the U.S. Supreme Court has given its divided "approval" to the Affordable Care Act. Towers Watson's Julie Stone and Mike Langan detail the questions to be asked, and the strategies to be considered, as you assess your company's plans for implementing the employer requirements of this massive law.
美國的最高法院正式通過，「病人保護和合理醫療照護法案」合憲，這代表著美國的美國健康醫療體系已進入了重要的改革階段。全球領先的專業顧問服務公司韜睿惠悅專業人士，詳細提出公司在實施上應該考慮的策略。備有英文字幕。
25 mins
English with English subtitles
醫療改革：機構的策略
The American health insurance system, as well as your own medical care, will continue to undergo changes now that the U.S. Supreme Court has given its divided "approval" to the Affordable Care Act. Towers Watson's Julie Stone and Mike Langan detail the questions to be asked, and the strategies to be considered, as you assess your company's plans for implementing the employer requirements of this massive law.
美國的最高法院正式通過，「病人保護和合理醫療照護法案」合憲，這代表著美國的美國健康醫療體系已進入了重要的改革階段。全球領先的專業顧問服務公司韜睿惠悅專業人士，詳細提出公司在實施上應該考慮的策略。備有英文字幕。
25 mins
English with English subtitles
Mandatory Combined Reporting Results in States of Tax Confusion
強制性綜合報告
States across the country are struggling with a need to reduce budgetary shortfalls, while coping with dwindling revenues from their corporate income taxes. Many jurisdictions are considering the merits of, or have already adopted, mandated combined reporting for business entities. McDermott Will's Lindsay LaCava reviews what actions you can, and should, take now to capitalize on these developments.
因企業所得稅收入日益減少，美國全國各地在為減少預算赤字而努力。很多州份正考慮或已經採用了強制性綜合報告。，著名律師所專業人士評論應如何充分利用這方面的發展。備有英文字幕。
25 mins
English with English subtitles
強制性綜合報告
States across the country are struggling with a need to reduce budgetary shortfalls, while coping with dwindling revenues from their corporate income taxes. Many jurisdictions are considering the merits of, or have already adopted, mandated combined reporting for business entities. McDermott Will's Lindsay LaCava reviews what actions you can, and should, take now to capitalize on these developments.
因企業所得稅收入日益減少，美國全國各地在為減少預算赤字而努力。很多州份正考慮或已經採用了強制性綜合報告。，著名律師所專業人士評論應如何充分利用這方面的發展。備有英文字幕。
25 mins
English with English subtitles
Should You Consider the IRS’ Offer on Reclassifying Your Workers?
員工重新分類方案
According to the IRS, most workers should be classified as employees, even those who are treated as independent contractors. Attorney Robert W. Wood measures the pros and cons of participating in the new Voluntary Classification Settlement Program, an amnesty program for businesses to convert their independent contractors to employee status.
根據美國國稅局，機構大部分的員工應被列為員工，即使是那些被視為獨立的承包人也應包括在內。事務律師羅伯特伍德就「自願分類安置方案」評估其優點與缺點。備有英文字幕。
25 mins
English with English subtitles
員工重新分類方案
According to the IRS, most workers should be classified as employees, even those who are treated as independent contractors. Attorney Robert W. Wood measures the pros and cons of participating in the new Voluntary Classification Settlement Program, an amnesty program for businesses to convert their independent contractors to employee status.
根據美國國稅局，機構大部分的員工應被列為員工，即使是那些被視為獨立的承包人也應包括在內。事務律師羅伯特伍德就「自願分類安置方案」評估其優點與缺點。備有英文字幕。
25 mins
English with English subtitles
New IRS Regulations + Recurring Tax Issues = Volatile Mix
美國國稅局新規定與經常性稅收問題
Tax planning is a microcosm of life: the more things change, the more they stay the same. Expert commentators Barbara Weltman and Barry Weisman examine areas of longstanding tax controversy where the IRS has recently issued regulations: when is a repair a deductible expense; when is an employee away from home; and when does the Service have six years, instead of three years, to audit a return?
稅務規劃是生活的縮影，只是萬變不離其宗。評論專家將探討美國國稅局最新出台的規定，如何應對有關長期稅務爭議。備有英文字幕。
25 mins
English with English subtitles
美國國稅局新規定與經常性稅收問題
Tax planning is a microcosm of life: the more things change, the more they stay the same. Expert commentators Barbara Weltman and Barry Weisman examine areas of longstanding tax controversy where the IRS has recently issued regulations: when is a repair a deductible expense; when is an employee away from home; and when does the Service have six years, instead of three years, to audit a return?
稅務規劃是生活的縮影，只是萬變不離其宗。評論專家將探討美國國稅局最新出台的規定，如何應對有關長期稅務爭議。備有英文字幕。
25 mins
English with English subtitles
States Target Out-of-State Businesses: Why and How
美國國家目標：州外公司
Facing renewed and increasing budgetary pressures, state governments are aggressively searching for new revenue sources. In this program, McDermott Will’s Lindsay LaCava reviews how various jurisdictions are attempting to export their tax burden to out-of-state businesses by radically redefining what constitutes tax nexus.
面對新增加的預算壓力，美國州政府正在積極尋找新的稅收來源。著名律師事務所專業人士檢討不同的司法管轄區，為何及如何企圖把他們的稅務負擔，轉移到州外公司上。備有英文字幕。
25 mins
English with English subtitles
美國國家目標：州外公司
Facing renewed and increasing budgetary pressures, state governments are aggressively searching for new revenue sources. In this program, McDermott Will’s Lindsay LaCava reviews how various jurisdictions are attempting to export their tax burden to out-of-state businesses by radically redefining what constitutes tax nexus.
面對新增加的預算壓力，美國州政府正在積極尋找新的稅收來源。著名律師事務所專業人士檢討不同的司法管轄區，為何及如何企圖把他們的稅務負擔，轉移到州外公司上。備有英文字幕。
25 mins
English with English subtitles
Too Much Information: How The 1099 Repeal Affects You
資訊泛濫：廢除1099表格的影響
Most businesses favored the passage, and cheered the enactment, of a new law that retroactively repealed some of the expanded, and more burdensome, Form 1099 information reporting rules that were added to the tax code last year. Attorney and author Robert W. Wood analyzes the benefit of these changes on a variety of corporate financial functions, including accounts payable and payroll.
大多數美國企業歡迎政府廢除為防止偷稅漏稅的企業和個人1099 表格。律師和作家羅伯特伍德分析新簽定對不同類型的機構的好處。備有英文字幕。
25 mins
English with English subtitles
資訊泛濫：廢除1099表格的影響
Most businesses favored the passage, and cheered the enactment, of a new law that retroactively repealed some of the expanded, and more burdensome, Form 1099 information reporting rules that were added to the tax code last year. Attorney and author Robert W. Wood analyzes the benefit of these changes on a variety of corporate financial functions, including accounts payable and payroll.
大多數美國企業歡迎政府廢除為防止偷稅漏稅的企業和個人1099 表格。律師和作家羅伯特伍德分析新簽定對不同類型的機構的好處。備有英文字幕。
25 mins
English with English subtitles
Unclaimed Property: New Threat to Your Bottom Line
無人認領財產：新威脅
Holding on to unclaimed property could soon begin hurting corporate bottom lines as cash-strapped states adjust their escheatment policies in an effort to raise revenues. Two former state unclaimed property officials - Karen Anderson and Jennifer Borden – detail how you can prepare now for the onslaught of new reporting requirements, enhanced audits, and increased penalties for noncompliance.
對於因面對嚴重的財務壓力的州份，調整產業歸屬國家政策以增加稅收壓力大增。持有無人認領的財產的企業或很快開始受到影響。前無人認領財產的官員詳述企業應如何為新報表要求及加強審計和增加對違規處罰做好準備。備有英文字幕。
25 mins
English with English subtitles
無人認領財產：新威脅
Holding on to unclaimed property could soon begin hurting corporate bottom lines as cash-strapped states adjust their escheatment policies in an effort to raise revenues. Two former state unclaimed property officials - Karen Anderson and Jennifer Borden – detail how you can prepare now for the onslaught of new reporting requirements, enhanced audits, and increased penalties for noncompliance.
對於因面對嚴重的財務壓力的州份，調整產業歸屬國家政策以增加稅收壓力大增。持有無人認領的財產的企業或很快開始受到影響。前無人認領財產的官員詳述企業應如何為新報表要求及加強審計和增加對違規處罰做好準備。備有英文字幕。
25 mins
English with English subtitles
A New Year = New Business Tax Incentives (Part 1)
新企業減稅優惠（一）
Many companies sighed with relief when Congress, at the eleventh hour, enacted tax legislation that prevented the economy from skidding off the fiscal cliff. In the first program, Barbara Weltman details what new incentives are available to businesses, as well as what old provisions are returning, this year under the American Taxpayer Relief Act.
美國國會在最後一刻對解決財政懸崖達成協議，使許多公司舒了一口氣。稅務專家魏特曼，詳細介紹在納稅人緩稅法案下，提供給企業的新減稅優惠及舊規定。備有英文字幕。
25 mins
English with English subtitles
新企業減稅優惠（一）
Many companies sighed with relief when Congress, at the eleventh hour, enacted tax legislation that prevented the economy from skidding off the fiscal cliff. In the first program, Barbara Weltman details what new incentives are available to businesses, as well as what old provisions are returning, this year under the American Taxpayer Relief Act.
美國國會在最後一刻對解決財政懸崖達成協議，使許多公司舒了一口氣。稅務專家魏特曼，詳細介紹在納稅人緩稅法案下，提供給企業的新減稅優惠及舊規定。備有英文字幕。
25 mins
English with English subtitles
A New Year = New Business Tax Incentives (Part 2)
新企業減稅優惠（二）
Earlier this year, Congress enacted major legislation that averted the tax side of the “fiscal cliff” and provided businesses, and their executives, with some degree of certainty about tax rates and provisions. Kenneth Kies, known as Washington's most sought-after tax lobbyist, assesses what tax incentives are available to businesses this year and what further tax changes we are like to see in coming years.
早前美國國會頒佈了主要的法規，避過了陷入財政懸崖，提供給公司及其領導肯定性的稅率和規定。華盛頓聯邦政策集團的稅務遊說官基斯，將評估新減稅優惠及未來的變化。備有英文字幕。
25 mins
English with English subtitles
新企業減稅優惠（二）
Earlier this year, Congress enacted major legislation that averted the tax side of the “fiscal cliff” and provided businesses, and their executives, with some degree of certainty about tax rates and provisions. Kenneth Kies, known as Washington's most sought-after tax lobbyist, assesses what tax incentives are available to businesses this year and what further tax changes we are like to see in coming years.
早前美國國會頒佈了主要的法規，避過了陷入財政懸崖，提供給公司及其領導肯定性的稅率和規定。華盛頓聯邦政策集團的稅務遊說官基斯，將評估新減稅優惠及未來的變化。備有英文字幕。
25 mins
English with English subtitles
Employment Tax Audits: What You Need To Know
就業稅務審計
Most companies have never been subjected to an employment tax audit, even though payroll taxes account for more than 70% of federal tax revenues and are considered an IRS "Tier 1" audit issue. Rosen Seymour's Avery Neumark reveals what the Service is looking for in its employment tax examinations and what corrective actions your organization should consider taking.
大多數美國公司從未涉及就業稅務審計，即使工資稅被認為是佔聯邦稅收收入七成，美國國稅局一級的審計議題。會計事務所專業人士探討機構應該考慮採取什麼措施，以應對就業稅務審計。備有英文字幕。
25 mins
English with English subtitles
就業稅務審計
Most companies have never been subjected to an employment tax audit, even though payroll taxes account for more than 70% of federal tax revenues and are considered an IRS "Tier 1" audit issue. Rosen Seymour's Avery Neumark reveals what the Service is looking for in its employment tax examinations and what corrective actions your organization should consider taking.
大多數美國公司從未涉及就業稅務審計，即使工資稅被認為是佔聯邦稅收收入七成，美國國稅局一級的審計議題。會計事務所專業人士探討機構應該考慮採取什麼措施，以應對就業稅務審計。備有英文字幕。
25 mins
English with English subtitles
Why Unclaimed Property Poses A Threat to You
為什麼無人認領財產對你構成威脅
Unclaimed property has become increasingly critical to state governments, who view it as a viable way to raise revenues without increasing taxes. Jennifer Borden and William King, of Unclaimed Property Recovery & Reporting, emphasize why you need to be prepared for increased audits of your obligation to report, and turn over, any unclaimed property to the state.
無人認領財產對美國州政府已越來越重要，因被認為是提高收入不增加稅收的可行方法。業界專業人士如何就增加了的審計做好準備工作。備有英文字幕。
25 mins
English with English subtitles
為什麼無人認領財產對你構成威脅
Unclaimed property has become increasingly critical to state governments, who view it as a viable way to raise revenues without increasing taxes. Jennifer Borden and William King, of Unclaimed Property Recovery & Reporting, emphasize why you need to be prepared for increased audits of your obligation to report, and turn over, any unclaimed property to the state.
無人認領財產對美國州政府已越來越重要，因被認為是提高收入不增加稅收的可行方法。業界專業人士如何就增加了的審計做好準備工作。備有英文字幕。
25 mins
English with English subtitles
Apportionment: Extending the States' Tax Reach
分攤：擴展美國州份的稅收
With their budgets shaken by the current fiscal crunch, many states are increasingly targeting out-of-state businesses as additional sources of needed revenue by changing the way income is apportioned among the various states. Attorney Lindsay LaCava, of McDermott Will & Emery, explains the steps you can take to minimize the likelihood that your company will pay taxes based on more than 100% of its income.
隨著目前的財政緊縮，許多美國州份針對改變州外企業的收入分配，作為額外的收入來源。著名國際律師事務所專業人士解釋可以採取什麼步驟，以盡量減少公司根據超過百分之一百的收入作為付稅的可能性。備有英文字幕。
25 mins
English with English subtitles
分攤：擴展美國州份的稅收
With their budgets shaken by the current fiscal crunch, many states are increasingly targeting out-of-state businesses as additional sources of needed revenue by changing the way income is apportioned among the various states. Attorney Lindsay LaCava, of McDermott Will & Emery, explains the steps you can take to minimize the likelihood that your company will pay taxes based on more than 100% of its income.
隨著目前的財政緊縮，許多美國州份針對改變州外企業的收入分配，作為額外的收入來源。著名國際律師事務所專業人士解釋可以採取什麼步驟，以盡量減少公司根據超過百分之一百的收入作為付稅的可能性。備有英文字幕。
25 mins
English with English subtitles
