2012年3月9日 星期五

馬政府是 A全國人民稅收錢給軍公教之幫手?

English: Taipei Station
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IPO課稅 劉:「非常可以討論」

立法院財委會昨日聚焦於資本利得課稅問題,尤其剛上市(IPO)王品集團,當初認購員工每張股票馬上賺進四十七萬餘元,大賺二萬多倍,卻享有證所稅免稅。國民黨立委賴士葆建議,IPO差價應納入個人最低稅負課稅,他提案要求財政部在六個月內研議對六千萬元以上的豪宅交易實價課稅。

     曾巨威則認為,目前最低稅負制門檻太高,企業或個人幾乎都課不到,若要將IPO差價納入課稅,建議配套作法是減半調降最低稅賦制的門檻,才不會是「課假的」。

     財政部長劉憶如說,IPO課稅「是非常可以討論的」,這些都算是資本利得稅範圍,只要民眾認為有需要討論的議題,都會納入「財政健全小組」中討論推動,包括證所稅與不動產買賣利得等資本利得稅。

     昨天不少立委對剛上市的王品,抽中每張股票馬上獲利十多萬元、原始認購每張賺四十七萬餘元,卻享證所稅免稅,表達關切。

     劉憶如強調,稅改的大方向,就是在不影響大眾前提下,只針對很有錢的少數人課稅,達到公平正義與稅收並重。「大家要討論的議題,就沒有理由排除不討論」,但原則上,就是要量能課稅、公平正義,且循序漸進,將衝擊降到最低,不能把產業都趕跑。


民間投資負成長 主計總處再下修101年經濟成長率至3.85%

Taipei 101
Taipei 101 (Photo credit: EtherH)
隨著全球經濟成長放緩,外需成長減緩,企業產能過剩與獲利不佳,科技廠商節制擴產步調,行政院主計總處預測今年民間投資將呈現負成長1.16%,因而將今年經濟成長率預測值下修至3.85%,較1月底時預測的3.91%,又再下修了0.06個百分點。

國民所得統計評審會22日召開第216次會議,審議去(100)年第3季國民所得統計修正、100年第4季國民所得初步統計,以及101年預測等,100年第4季經濟成長率初步統計為1.89%,較1月概估數略降0.01個百分點;第3季經濟成長率也修正為3.45%,較原統計數提高0.03個百分點,併計去年第1季成長6.62%、第2季4.52%後,100年經濟成長率修正為4.04%,較1月概估數微幅上修0.01個百分點。


公務人員退休金存款18%優惠利率現況分析

(一)一年18%的利息負擔多少

據退撫司司長呂明泰於7日在答覆國民黨立委吳清池質詢18%相關議題時表示:如果公務人員以平均56歲退休,再領取24年18%優惠利率的基礎來計算,在未來40年,政府將要支付6兆的利息。不過由於銓敘部原本估算是以每年最多負擔700多億,同時領取18%的人數也會因年齡增長而有所遞減,因此銓敘部的估算為不超過3兆。
根據台灣銀行最新統計,目前18%優惠存款總帳戶數為40萬1千戶,總存款規模為4,303億元,一個月必須支出64億元的利息,以去年11月為例,台銀負擔16億元,政府則負擔48八億元利息,總計一年利息支出金額便高達768億元。
由於呂明泰司長的說法、銓敘部相差一倍。而且台灣銀行最新統計資料又與前者不同,到底哪個才正確,則應有明確之計算方式,讓社會大眾了解檢驗。

(二)享有18%優惠的對象為何

優惠存款達200萬元以上的人數佔總退休人數的20%,亦即當時屬高階公務員,多是資深民代、政務官等;而其他大部份都屬中低階公務員,大多只領70到80萬元退休金。
優惠存款達200萬元以上的人,若以200萬元18%來計,將近有4萬元,相較於當前不景氣、高失業率的情況下,算是不菲的收入。
但對於其他中低階公務員一次退大多只領70到80萬元退休金者,18%計算,每月拿到的利息不過一萬多元,頂多維持最起碼生活而已。

改革退休制 避免希臘化

現在歐洲經濟愁雲慘霧,南歐國家的債務問題越滾越大,追根究柢就是想要享有北歐的高福利政策,但是經濟不景氣、政府無力收稅、民眾避稅逃稅,所以只能「以債養債」。而北歐因為經濟較好、稅金收得高,勉強還可支撐。

     另一個問題是「公務員龐大的支出」。公務員薪資極為優渥,但效率低落,而政府不提升工作效率,反而用增加公務員的名額解決問題,如此惡性循環之下,歐債風暴越演越烈。舉個例,南歐和英國都是公醫體系,台灣的醫療是「財團法人化」,導致我們有些醫院被稱為「血汗醫院」,醫護員工非常辛苦;相較於南歐,醫管鬆散,工作效率奇差,人事成本偏高,但紅包仍然滿天飛。

     再則就是「老年人口的問題」,在台灣,二○一○年平均壽命已達七九.二歲,而且每年還在以○.二~○.二五歲增加中,現在我們是六五歲退休,平均每個老年人還要活十五年,而就業人口大約從二十五歲開始工作。換句話說,正在工作的人除了要養老年人十五年之外,還要養下一代的二十五年,總共是四十年。而我們從工作到退休最多也是四十年,台灣實際退休年齡平均是五五.六歲,生產人口少,扶養人口比節節上升。


分析

  • 一些高收入的人,一年繳 40%稅,政府也無法給多繳稅人好的年老福利,再一想到繳 10000元稅金就有 7000 給了軍公教人員之花費,軍公教人員之年老退休福利又比非軍公教人員好上 3 ~ 6 倍,根本沒有人想繳稅,非常不公平;所以,馬政府租稅改革根本是欺騙人民
  • IPO課稅會更衝擊台灣就業市場,影響幅度遠超過其他稅制,因為新加坡、大陸、香港對 IPO 投資風險高創造高就業率而不科獲利,台灣只科證交稅,原本未上股未實施最低稅負制時,台灣民間投資率很高,自從對未上股未實施最低稅負制後 , 台灣民間投資率一直很低,存款反而創新高 , 足以證明台灣投資環境逐漸惡化由此而來;
  • 台灣勞工要覺醒要抗爭,因為新加坡、韓國、香港 、 美國 、 日本無一國家像台灣稅收分配制度如此不公平,是A勞工稅收去支付軍公教退休俸,還要支付軍公教三十年不繳稅累積之債務,形成850萬勞工養140萬軍公教退休人員之現象,養至 軍公教人員死亡,而且退休俸替代率是95% , 勞工現在平均薪資低於軍公教人員 ,而勞工則是自已扣繳之6%退休儲金來支付退休金貼,相當不公平 , 請参考 2.6兆退休金黑洞 全民埋單!及軍公教長期沒有繳稅造成嚴重政府負債
  • 由 “ 公務人員退休金存款18%優惠利率現況分析 ”得知軍公教人員 140萬裡已經有29.28% 是領退休俸, 領退休俸人員將會逐年增加,新進 軍公教人員也就逐年增加, 也就是說1兆多軍公教人員花費將逐年增加,不是原預估之 3 % ~ 5% ,那是財政大問題。解決辦法就是軍公教人員每月由薪資提撥之退休儲蓄提高超過10% ,也就是讓每年軍公教人員 退休儲蓄基金增加1100億,這樣五年後軍公教人員之退休俸就可以逐年增加由退休儲蓄基金支援之比率,稅收支出至軍公教退休俸就可以逐年減少,勞工退休年金就可以增加政府支援之比率,這樣才能逐漸讓稅收與國民福利達到 「公平正義」,消除目前政府稅收之退休福利都集中於軍公教人員,形成一般勞工是次等公民之現象 ;如果政府稅收不完全用來照顧繳稅三十年之勞工福利,則政府稅收70%變成只是用來照顧累計三十年未繳稅之公教人員福利,從退休福利看更明顯, 勞工 退休福利幾乎100%來自雇主及自已多扣之退休國民儲金,而軍公教之退休福利是勞工與雇主繳的稅,非常不公義的稅收分配制度
  • 台灣勞工要覺醒,不要被政府『租稅健全』所騙, 現任政府『租稅健全』等於持續利用增稅掩飾軍公教花費過高又不扣軍公教人員退休儲蓄金造成財政危機  , 請参考 台灣是收稅分配最不公義之國家 ;
  • 更嚴重的是未來5年 軍公教人員退休比率將逐年增加,依照模擬軍公教人員花費到 2019 年將占總稅收 78.71% , 軍公教退休俸比率將超過44%,國家財政問題嚴重到高稅收及高度稅收分配不公,而軍公教提撥退休年金幾乎都由勞工及雇主繳的稅去支助, 軍公教三十年未繳之稅累積的債也幾乎都由勞工及雇主繳的稅去還,更嚴重是增稅無法解決 軍公教退休俸的黑洞;
  • 依目前情況分析,民間投資率確實因為每年軍公教花費持續增加而加速惡化;
  • 要用數字看台灣勞工為什麼是次等公民, 為什麼你繳的稅錢是養軍公教一生? 而你的一生退休時是來至你自已每月扣下來之退休國民儲金6% 主因就是政府官員及立委都仔細用盡媒體以『租稅正義』奪取稅,其實就是為了養軍公教終身及他們三十年未繳稅累積的債 ,然後持續須要增加稅收去補 軍公教花費形成之財政黑洞,主因就是軍教三十年未繳稅累積的債及退休俸來自於稅不是來自於軍公教薪資
  • 軍公教退休俸來自於稅不是來自於每月扣軍公教薪資   既使  軍公教薪資 10%當做軍公教未來退休俸,假設軍公教退休後平均仍有十五年壽命, 軍公教平均工作35年才退休,也只能累積之退休儲金也只能支持低於 25% 替代率,退休俸 95% 替代率太高了造成國家財政嚴重惡化,結果是政府想盡名目抽稅,去補財政黑洞,卻造成民間投資率大幅下滑,國家財政更惡化  勞工工作機會減少薪資低落,整體稅收難成長 。
  • 財政黑洞既然是來自軍公教 ,應先解決軍公教退休俸及退休俸 95% 替代率之問題, 而不是增稅, 因為未來軍公教退休俸花費會超過整體稅收38% 軍公教整體花費將接近總稅收80% ,這制度是會倒閉的,政府須先增加軍公教自薪資15%扣退休儲備金,讓軍公教自已為自已準備30%替代率之退休俸,65%仍自稅收補足 , 避免政府財政崩潰時軍公教退休俸無法資出,因為軍公教95% 替代率之退休俸由稅收支出是不可行也不公義,但如何照顧30年前因制度上軍公教薪資很低之錯誤制度之問題,也找不到方法,如果不是許多有知識願意奉獻如葉金川點出制度嚴重問題,沒有模擬我們不知道台灣將在2020進入財政崩潰時機,沒繳退休儲備金之軍公教是不可能在面臨財政崩潰時拿到退休俸,更不可能挪勞工退休儲備金去支持軍公教退休人員;


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2012年3月8日 星期四

2012 喜歡的女影星

January Jones

January Kristen Jones (born January 5, 1978) is an American actress. She is best known for playing Betty Draper Francis on Mad Men.

Awards and nominations

In 2005, Jones won a Camie (Character and Morality in Entertainment Awards) for Love's Enduring Promise (2004) (TV).

In 2006, she won the Bronze Wrangler at the Western Heritage Awards for Outstanding Theatrical Motion Picture for The Three Burials of Melquiades Estrada (2005).

In 2008, she was nominated at the 14th Screen Actors Guild Awards for Outstanding Performance by an Ensemble in a Drama Series for Mad Men (2007).

In 2008 and 2009, she was nominated for a Golden Globe for Best Actress in a Television Series Drama for Mad Men, and won the Screen Actors Guild Award for Outstanding Performance by an Ensemble in a Drama Series for Mad Men.

In 2010, she was nominated for an Emmy Award[12] for Outstanding Lead Actress in a Drama for Mad Men.





Jennifer Love Hewitt

Jennifer Love Hewitt (born February 21, 1979) is an American actress, producer, television director and former singer-songwriter. Hewitt began her acting career as a child by appearing in television commercials and the Disney Channel series Kids Incorporated. She rose to fame in teenage popular culture in her roles in the Fox series Party of Five as Sarah Reeves Merrin, and films I Know What You Did Last Summer and its sequel as Julie James.

She starred on the hit CBS television program Ghost Whisperer as Melinda Gordon, for which she won a Saturn Award in 2007 and 2008 for Best Actress on Television. She was nominated for a Golden Globe Award for her television movie The Client List.

Awards and nominations

Many awards and nomination from 1990 ~ 2011 among Favorite Female Newcomer, Favorite Actress — Horror, Film — Choice Actress, Favorite Female Butt Kicker, Best Actress on Television.
















Kate Beckinsale


Kathrin Romary "Kate" Beckinsale (born 26 July 1973) is an English actress. After some minor television roles, she made her film debut in Much Ado About Nothing (1993) while still a student at Oxford University. She then appeared in British costume dramas such as Prince of Jutland (1994), Cold Comfort Farm (1995), Emma (1996) and The Golden Bowl (2000), in addition to various stage and radio productions. She began to seek film work in the United States in the late 1990s and, after appearing in small-scale dramas The Last Days of Disco (1998) and Brokedown Palace (1999), she had a breakout year in 2001 with starring roles in the war epic Pearl Harbor and the romantic comedy Serendipity. She built on this success with appearances in the bio-pic The Aviator (2004) and the comedy Click (2006).

Beckinsale became known as an action star following an appearance in 2003's Underworld and has since starred in many action films, including Van Helsing (2004), Underworld: Evolution (2006), Whiteout (2009), Contraband (2012), and Underworld: Awakening (2012). She also makes occasional appearances in smaller dramatic projects such as Snow Angels (2007), Winged Creatures (2008), Nothing but the Truth (for which she earned a Critic's Choice Award nomination in 2008) and Everybody's Fine (2009). Her next onscreen appearance will be in the sci-fi action remake Total Recall, due for release in August 2012.

Naomi Watts

Naomi Ellen Watts (born 28 September 1968) is a British actress who began her career in Australian television, where she appeared in series such as Hey Dad..! (1990), Brides of Christ (1991), and Home and Away (1991). Her film debut was the 1986 drama For Love Alone. Her following portrayals included roles in B-class movies, such as the 1996 horror film Children of the Corn IV: The Gathering, as well as roles in television and independent films.
Watts gained critical acclaim following her work in David Lynch's 2001 psychological thriller Mulholland Drive, starring alongside Justin Theroux and Laura Harring. The next year, she received public recognition for her participation in the box office hit horror film The Ring. In 2004, she received nominations for the Academy Award for Best Actress as well as for the Screen Actors Guild Award for Outstanding Performance by a Female Actor in a Leading Role for her portrayal of Cristina Peck in Alejandro González Iñárritu's 2003 drama 21 Grams, alongside Sean Penn. Other film roles include the 2005 remake of King Kong, the 2006 remake of The Painted Veil, the 2007 thriller Eastern Promises, and the 2009 thriller The International. In 2010, Watts portrayed Valerie Plame Wilson, opposite Sean Penn as Joe Wilson, in Fair Game.


Rachel McAdams

Rachel Anne McAdams (born November 17, 1978) is a Canadian actress. After graduating from a four-year theatre program at York University in 2001, McAdams initially worked in Canadian television and film productions such as My Name is Tanino, Perfect Pie (for which she received a Genie Award nomination) and Slings and Arrows (for which she won a Gemini Award). Her first Hollywood movie was the 2002 comedy The Hot Chick. McAdams found fame in 2004 with starring roles in the teen comedy Mean Girls and the romantic drama The Notebook. In 2005, she appeared in the romantic comedy Wedding Crashers, the psychological thriller Red Eye and the family drama The Family Stone. She was hailed by the media as "the next Julia Roberts"[1][2] and received a BAFTA nomination for Best Rising Star.

However, McAdams withdrew from public life in 2006 and 2007. During this time, she turned down leading roles in high-profile films such as The Devil Wears Prada. She made a low-key return to work in 2008, starring in two limited release films: the film noir Married Life and the road trip movie The Lucky Ones. She returned to prominence in 2009 with appearances in the political thriller State of Play, the science-fiction romance The Time Traveler's Wife and the action-adventure film Sherlock Holmes. McAdams's first star vehicle was the 2010 comedy Morning Glory. In 2011, she starred in Woody Allen's romantic comedy Midnight in Paris and made a cameo appearance in the action-adventure sequel Sherlock Holmes: A Game of Shadows. McAdams co-starred in 2012's romantic drama The Vow, and will next appear in both an as-yet-untitled Terrence Malick film and Brian De Palma's Passion.

McAdams lives in the Harbord Village neighborhood of Toronto, Ontario, Canada. She has dated both Ryan Gosling and Josh Lucas, and is in a relationship with Michael Sheen. She is an environmentalist.

Gwyneth Paltrow

Gwyneth Kate Paltrow born September 27, 1972, is an American actress and singer. She made her acting debut on stage in 1990 and started appearing in films in 1991. After appearing in several films throughout the decade, Paltrow gained early notice for her work in films such as Seven (1995) and Emma (1996) (in which she played the title role). Following the films Sliding Doors (1998) and A Perfect Murder (1998), Paltrow garnered worldwide recognition through her performance in Shakespeare in Love (1998), for which she won an Academy Award for Best Actress, a Golden Globe Award and two Screen Actors Guild Awards, for Outstanding Lead Actress and as a member of the Outstanding Cast. She also won an Emmy Award for Outstanding Guest Actress in a Comedy Series in 2011 for her role as Holly Holliday on the Fox hit TV show Glee in the episode "The Substitute".


Personal life

At the age of 24, Paltrow was engaged for six months to actor Brad Pitt, whom she dated from December 1994 to June 1997. The engagement was called off, according to Paltrow, because she wasn't ready for marriage and later felt responsible for hurting Pitt since she was "such a mess" during that time in her life. Paltrow has since said that, as this was her first high-profile relationship with another celebrity, it taught her the need for public discretion about her romantic life; she told Biography magazine, "I said things about being in a relationship [with Brad Pitt] that felt wrong to me even as I was saying them."

Paltrow had an on-off three-year relationship with actor Ben Affleck from 1997 to late 2000. Soon after their breakup, Paltrow convinced Affleck to work in the film Bounce with her; during the making of the film, which was shot in mid 1999, the couple started dating again and eventually broke up in October 2000.
In October 2002, Paltrow met Chris Martin of the British rock group Coldplay backstage three weeks after the death of her father, Bruce Paltrow. They married on December 5, 2003 in a ceremony at a hotel in Southern California. On 14 May 2004, the couple had their first child, a girl named Apple Blythe Alison Martin. Paltrow explained the unusual first name on Oprah, saying: "It sounded so sweet and it conjured such a lovely picture for me – you know, apples are so sweet and they're wholesome and it's biblical – and I just thought it sounded so lovely and … clean! And I just thought, 'Perfect!'"

Her second child, a boy named Moses Bruce Anthony Martin, was born on 8 April 2006, in New York City's Mount Sinai Hospital. Her son's first name was explained as the song, titled "Moses", that her husband wrote for her before their wedding. Paltrow has stated that she cut down on work after becoming a mother. She has also said that she suffered from postpartum depression after the birth of her second child.


In 2010, she suffered a severe tibial plateau fracture, due to a vitamin D deficiency and osteopenia.
Paltrow discovered in 2011 that her father's family came from a long line of influential East European rabbis, and that inspired her to raise her daughter and son in a Jewish environment.


Josh Groban's songs




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雲端商機大成長 - 政府策略之分析

ICloud
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IDC:2015年雲端年度產值上看1.1兆美元

微軟( Microsoft Corp .)5日指出,根據研調機構IDC的預估,預期從現在到2015年這段期間全球將新增將近1,400萬個雲端運算相關工作,其中大約有半數是落在中國大陸、印度;預估2015年雲端相關年度銷售額將達到1.1兆美元。

全球雲端產業的興起主要是起因於越來越多消費者擁有諸多裝置(智慧型手機、平板、電腦)。蘋果( Apple Inc. )預計在今年夏季結束前推出的新一代( Mac OS X 10.8 )麥金塔(Mac)作業系統「山獅( Mountain Lion )」是第一個以 iCloud 雲端儲存服務(目前用戶數已超過1億)為設計核心的OS X作業系統。iCloud將與許多Mac內建軟體進行整合。蘋果已在美國奧勒岡州Prineville市購買數據中心用土地,為擴大iCloud用戶數預作準備。

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如果平板裝置年度銷售量有一天如蘋果執行長 Tim Cook 所預期地超越傳統PC,那麼可以肯定的是雲端服務用戶也將會跟著水漲船高。紐約時報報導,根據Canalys的統計,iPad問世第一年的時候,全球PC銷售量與平板的差距是二十比一;去(2011)年,此一差距已大幅縮小至六比一。
谷歌(Google Inc.)行動暨數位內容資深副總Andy Rubin誓言谷歌將加倍努力確保今年可以在平板市場擊敗對手。微軟主攻平板市場的 Windows 8 作業系統目前也獲得不錯的評價。可以想見的是,今年平板市場的熱度將會是前所未見的。


台股在龍年新春開紅盤後出現連三紅,價量齊揚推升指數站上7500點,也是亞洲主要股市這三天表現最強的市場。昨日雖沒有前兩天激昂表現,但收盤還是上漲32點,以7549點作收,成交量為1455億元。進入新的一年,台股不僅一掃年前選舉不確定陰霾,同時也搭上歐債危機緩和、全球股市回漲的順風車,元月指數上漲6.3%、創2004年以來最大元月漲幅。

而在新內閣拚雲端,雲端概念股也往前衝刺,昨日包括磁碟陣列普安(2495)、喬鼎(3057),伺服器業者神達(2315),光通訊聯鈞(3450)、F-科納(4984),伺服器導軌川湖(2059),伺服器機殼勤誠(8210),系統整合凌群(2453)等,多有3.5%以上的漲幅,摩根JF新興科技基金經理人歐陽渭棠分析,在政策加持下,搭上雲端熱潮之相關類股,將成為熱門投資標的。

摩根JF中小基金經理人陳慧宜表示,儘管景氣對策燈號亮起藍燈,且美股道瓊指數也連四黑,但台股「軋空手」行情延續,日線拉出連三紅,三天大漲315點。昨日雖然成交值略降,但仍維持在1400億元之上,類股間維持良好輪動,使得盤勢呈現高檔震盪,短線雖可能先呈現漲多小幅拉回,若拉回不破7382點,盤勢可望進入7400-7700點的箱型區間,本波反彈氣勢仍可望延續。

外資昨雖小幅賣超3.24億元,但本周以來仍加碼超過200億元,且外資在期貨淨多單已達65億元,仍看好台股後市,資金動能仍有加溫的跡象。

群益店頭市場基金經理人沈萬鈞指出,在外資回流及基本面好轉的搭配下,未來行情可望朝正向發展,建議可布局基期低、反彈力道較強勁的上櫃企業為主。


搬回台灣的這一年多來,我參加了很多「雲端服務」產業發展政策座談。這些活動的立意很好,廣邀產業界來對軟體/網路業的未來發言,建議政府能夠幫什麼忙。但可惜討論常常牛頭不對馬尾,明明要發展「雲端服務」,卻老是把「高科技製造業」的那套邏輯直接拿來套用。

最常討論的就是要政府建設「政府雲」,供服務業者運用,就好像蓋「科學園區」支持製造業一樣。

這真是天大的誤會,首先,「雲」根本不是用「蓋」的。Amazon 的 AWS,全世界最成功的「雲」,2006 年剛開始時根本只有兩三個功能,只有一個機房,「產能」也常常用盡。但這 5 年來他們一路緊貼著網路/軟體產業客戶的需求進步,不斷的更新、擴張、優化,漸漸的才發展成今天上百項功能,橫跨三大洲,世界第一的「雲」。

也就是說雲沒辦法蓋,而是要發展、營運、不斷優化。換句話說,雲不是「製造業」,雲是「服務業」。但以政府目前的採購模式,是沒辦法發展、營運、持續更新、服務一個「雲」的。真的發包出去「建置」了,最後大概也只是搞來一堆「蚊子雲」。

所以要發展「雲端服務」產業之前,政府可能要先把「製造業」的邏輯、架構、腦袋換掉,好好發展一個「服務業文化」,如此,或許才能真的幫助到網路/軟體業的發展。

分析


  • 目前成長率沒有想像這麼高,因此雲端仍需要更大之商機來驅動 ;
  • 政府必須將台灣通往全世界之海纜架設至成本效率最高;
  • 政府必須要有投資優惠在成立網際網路之商務及網際網路之雲端服務,才能使台灣成為亞太最重要之網際網路之雲端服務新創公司設立之總部,有利於世界營運;

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