自知者明

 

久違了的自助餐@漁人碼頭

 

飯圈完了

 

"Kiss the girls"

 

Catch and Kill: The Podcast Tapes

 

《當你又忙又美，何用患得患失》

 愛美又穿得美的女生，其實也是把一種生活態度穿在身上了。

人靠衣裝同樣可敬-職場求合作不需合群

https://www.hk01.com/

街語

一山還有一山高

面包好食過蛋糕

經過一間小學學校門口

兩位家長閒聊

突然一位家長有感而發的

順口語

好似之前一位長輩也有類似的

一講難忘

一山還有一山高

你GO 我又GO

核數師有冇意見？

 http://bittermelon2009.blogspot.com/2012/11/blog-post_27.html

最近有報道指出，港府聯同證監會正與內地部門商討，以釐清「國家機密」的定義和範圍，以避免中國高精密(591)事件再次發生。

除此以外，中港雙方也會釐清香港監管機構，向內地會計師索取工作底稿的可能性。其實這一項對本地監管很重要，因為目前280家於香港上市的H股和紅籌公司，他們可以選用內地會計師來核數。

萬一這些選用了內地會計師的上市公司，出現帳目問題，本港監管機構就甚麼也做不了。

說回中國高精密事件中，他們早前遭證監勒令停牌，主要是前核數師畢馬威未能取得足夠的資料，去審核涉及國家機密的相關業務，所以對公司的財務報表不作出意見。若細心看看整份核數師報告和報表，其實問題頗為嚴重。

10 Tax Loopholes That Could Save You Thousands - By Barri Segal

10 Tax Loopholes That Could Save You Thousands | GOBankingRates

 

Tax avoidance strategies aren't solely for the rich -- plenty of tax deductions and credits are available for middle- and low-income taxpayers, too. You might be able to take advantage of the best tax loopholes to lower your tax bill.

Find Out: What Are the 2020-2021 Federal Tax Brackets and Tax Rates?

What is a tax loophole? Tax loopholes are simply legal ways to use the tax code to save yourself money. Different loopholes exist for different levels of income.

Whether your income level is low, high or in the middle, this guide to the best tax loopholes can help you save money.

Tax Loopholes for Low-Income Earners

Some tax loopholes come in the form of tax credits designed specifically for lower-income taxpayers. Two types of credits are available:

• Refundable credits: Enable taxpayers to receive refunds even when they have zero tax liability
• Nonrefundable credits: Enable taxpayers to reduce their tax liability but does not increase their refunds

Low-income earners are eligible for both types, including the following three credits.

Learn: Only 18% of Americans Believe Their Tax Dollars Are Being Spent the Right Way

1. American Opportunity Tax Credit

The American opportunity tax credit is an educational tax benefit that replaces and expands on the Hope credit. It applies to the first four years of college educational expenses and provides a tax break for expenses including tuition, books and other supplies. The credit is worth up to $2,500 per eligible student, and its most attractive feature might be the fact that you're refunded 40% of your total credit -- $1,000 maximum -- that exceeds your tax liability.

In other words, if your tax bill is $1,000 but you earn $2,000 in refundable tax credits, you're entitled to a refund of $400 -- 40% of the $1,000 that exceeds your tax liability.

Calculating the credit can be complicated, but the IRS provides instructions both online and on the forms you'll use to file your taxes. Essentially, you can claim 100% of the first $2,000 and 25% of the next $2,000 you spend for each eligible student as a credit, which adds up to the maximum credit of $2,500.

To claim the full amount of the American opportunity tax credit, you must have a modified adjusted gross income of $80,000 or less, or $160,000 or less if you're married and filing jointly. The allowable amount of the credit falls as your MAGI rises. Once you top $90,000 -- or $180,000 if you're married and filing jointly -- you're no longer eligible for the credit.

Read More: How One Mistake on My Taxes Almost Resulted In Fraud and How My Tax Pro Saved Me

2. Saver’s Tax Credit

The saver's credit -- formally known as the retirement savings contributions credit -- is designed to help lower-income families contribute to retirement plans. If you qualify, this credit essentially pays you to put money in your retirement account. You can write off the first $2,000 of contributions -- $4,000 for married couples filing jointly -- you make to a qualified retirement plan, such as a 401(k) or a traditional or Roth individual retirement account.

Whether you can claim the credit depends on your income and filing status. To qualify, you must not be a full-time student or be claimed as a dependent on someone else's tax return. You must also be at least 18 years old.

The adjusted gross income limits for claiming the saver's credit are as follows:

• Married and filing jointly: $65,000 for tax year 2020
• Filing as head of household: $48,750 for tax year 2020
• Other filers: $32,500 for tax year 2020

The amount of your credit will be 10%, 20% or 50% of your contribution, depending on your AGI. For example, if you’re married and filing jointly in tax year 2020, you can claim the 50% credit if your AGI is $39,000 or less. An AGI of $39,001 to $42,500 entitles you to a 20% credit, and an AGI of $42,501 to $65,000 nets you a 10% credit.

Find Out: What Does Tax Deductible Mean and How Do Deductions Work?

3. Earned Income Tax Credit

The earned income tax credit was designed specifically to assist low- to moderate-income families. Even single taxpayers can benefit from the credit, however. Income and the number of children in your household determine the amount of the credit.

For tax year 2020, the income limit ranges from $15,820 if you’re single and have no children to $56,844 if you’re married and filing jointly and have three or more qualifying children.

The maximum amount of earned income tax credit is:

• $6,660 for three or more qualifying children
• $5,920 for two qualifying children
• $3,584 for one qualifying child
• $538 for no qualifying children

You must qualify for the credit by having business income or income from a job. When you're claiming a qualifying child, they must be younger than 19 years old unless they're enrolled as a full-time student, in which case the age limit rises to 24.

Keep Reading: The Complete Guide to Filling Out Your W-4 Form

Tax Loopholes for the Middle Class

In general, income tax loopholes for individuals in this category are harder to come by, as phase-out rules make them ineligible for a number of credits and deductions. Many credits are designed to help out lower-income taxpayers or pertain specifically to high earners; however, some credits and deductions are still available to middle-income earners. Check out these tax breaks that might help if you fall into this category.

Take Advantage of These: 15 Commonly Missed Tax Deductions

4. Mortgage Interest Deduction

For middle-income taxpayers, your best chance of scoring a big tax break is with your home. When you buy a home, you can claim the mortgage interest deduction, which allows you to deduct the interest portion of your mortgage payment but not the principal. In other words, you can't write off your entire monthly payment, but you can deduct the interest payments you've made all year with a qualifying mortgage.

The deduction can be a big tax saver in cases where it makes sense to itemize deductions. When the amount of your mortgage interest deduction exceeds your standard deduction, you'll save more money if you itemize.

For tax year 2020, the standard deduction amounts are:

• $12,400 for single filers or married filing separately
• $18,650 for head of household
• $24,800 for married filing jointly and qualifying widows and widowers

Individuals age 65 and older and blind individuals qualify for an additional standard deduction:

• $1,650 for single or head of household filing status
• $1,300 for married taxpayers and qualifying widows and widowers

The IRS publishes extensive information on what a qualifying home is and who can claim the mortgage interest deduction. However, most standard mortgages qualify, as long as the loan is for your primary residence and you are the homeowner.

Get the Scoop: How To Avoid Paying Taxes Legally -- and the 4 Craziest Ways People Have Done It

5. Lifetime Learning Credit

The lifetime learning credit is an educational tax credit that's similar to the American opportunity tax credit. However, when you claim one of these two credits, you cannot claim the other for the same student. Unlike the refundable American opportunity tax credit, the lifetime learning credit is nonrefundable. You can claim the lifetime learning credit for an unlimited number of tax years, whereas the American opportunity tax credit has a four-year maximum.

The lifetime learning credit lets you claim up to 20% of the first $10,000 in qualifying expenses -- up to $2,000 per tax return -- to help offset the educational costs of a qualifying student.

For tax year 2020, the credit comes with relatively high modified adjusted gross income caps: $138,000 if you're married and filing jointly or $69,000 if you're filing as single, head of household or qualifying widower. The lifetime learning credit gradually phases out for single filers with a MAGI of $59,000 or more and taxpayers who are married and filing jointly with a MAGI of $118,000 or more.  You can't claim the credit if you're married and filing separately.

The tax credit is available regardless of your age, as long as it goes toward a qualifying educational expense, such as qualified tuition and related expenses. The IRS outlines what may or may not qualify for various educational tax credit, so you'll have to do some legwork before you claim all expenses. For example, room and board and transportation are not qualifying educational expenses, and books, supplies and equipment qualify for the AOTC but not the LLC.

Learn Why: A Tiny Tax Refund Could Be the Best Thing To Happen To Your Finances

6. Child Tax Credit

The child tax credit is for taxpayers with qualifying children, and they can claim this on top of the earned income credit and credit for child and dependent care expenses. The child tax credit can be worth up to $2,000 per child living in your household, and it's partially refundable. It allows you to get back up to $1,400 even if you don't owe tax before claiming the refund --  as long as your family income is at least $2,500.

To qualify, you must claim the child as a dependent on your taxes, and the child must have a Social Security number by the date on your tax return, be age 16 or younger at the end of the year and be currently living with you for at least half the year.

A $500 nonrefundable credit can be applied to eligible dependents who can't be claimed for the child tax credit.

You might qualify for the full child tax or other dependent credit if your modified adjusted gross income is less than the following amounts:

• $200,000 for single filing status
• $400,000 for married filing jointly

Both credits begin to phase out at a MAGI of $200,000 -- or $400,000 for taxpayers who are married and filing jointly.

7. Retirement Savings Accounts

Although taxpayers of all income levels are eligible to contribute to retirement savings accounts, the tax benefits are typically more accessible to middle-income earners. Low-income taxpayers often can't afford to contribute the maximum amount to retirement accounts, and high-income earners are ineligible for tax breaks on certain accounts.

However, the benefits can be huge for those who can afford to contribute to retirement savings accounts. Contributions to employer-sponsored 401(k) plans and individual retirement accounts are eligible for tax deductions that can reduce your total taxable income.

For example, if you contribute $5,000 to your company 401(k) plan, the amount of your taxable income drops by $5,000. If you're in the 25% tax bracket, it amounts to savings of $1,250 in federal tax.

Retirement accounts offer more than just an immediate tax benefit: As long as you keep the money in the account, it grows tax-deferred. For a regular brokerage account, you would owe taxes annually on dividends and capital gains payouts, but if you have a retirement account, you pay taxes only when you make a withdrawal from the account.

Contributions to a Roth IRA don't qualify for a tax deduction at the time you make the deposit. Instead, you withdraw your earnings and contributions tax-free once you're 59 1/2 years old. Roth IRA contributions come from post-tax income -- you pay taxes on your income now, but not in the future. You don't get the immediate tax break for Roth IRAs like you do for pretax accounts like traditional IRAs and 401(k) plans.

Don't Miss: Here’s Every Single Tax Deduction You Could Possibly Ask For

8. Cash Charitable Deductions

Charitable deductions typically favor the rich, as you're required to itemize in order to claim them. However, for tax year 2020, there's a new credit for charitable deductions that's only allowable if you don't itemize deductions. As such, it's directed primarily at middle-income earners.

The coronavirus-related legislation that introduced this credit requires that donations be made by cash, check, credit or debit card to a qualifying tax-exempt organization. The deduction is limited to $300.

Tax Loopholes for the Rich

High-income taxpayers face both challenges and benefits when it comes to tax loopholes. On one hand, having a high income makes taxpayers ineligible for a lot of tax breaks -- or at least reduces their benefits. On the other hand, many tax breaks are more beneficial for the wealthy and amplify their savings because they pay a high tax rate. Examine these benefits that might apply to you if you're a high earner.

9. Capital Gains Tax

Although the capital gains tax loophole is available to taxpayers of all income levels, it benefits high-income earners -- or filers in the 25% or higher tax bracket -- the most. The reason comes down to the progressive structure of the tax system.

The special tax rate on capital gains is beneficial to high-income earners because the tax on long-term capital gains and qualified dividend income for most taxpayers is 15% to 20%, depending on their income level.  Exceptions include the higher 25% tax rate on unrecaptured Section 1250 gains, which is a type of depreciation-recapture income realized on the sale of depreciable real estate, and the 28% tax rate on the sale of collectibles or small-business stock.

Meanwhile, the tax rate on a high earner's ordinary income can be as high as 37% for the 2020 tax year. This disparity in rates can translate to great tax savings.

For example, say you're in the highest tax bracket and about to receive a $100,000 windfall. When this money is taxed as ordinary income, you'll owe as much as $37,000 in federal income tax, or $100,000 times the highest rate of 37%. But if this income comes in the form of a capital gain, you'd pay only $23,800 in federal income tax, or $100,000 times the 20% capital gains tax rate plus the 3.8% net investment income tax for high earners -- which amounts to a savings of $13,200.

10. High-Income Mortgage Interest Deduction

The mortgage interest deduction for middle-income earners can benefit high-income earners even more at tax time. Statistically, higher-income earners are more likely to itemize deductions rather than take the standard deduction. Additionally, higher-income filers tend to have larger mortgage payments, which increases the potential amount of their mortgage interest deductions.

For example, you generally need a high income to get a mortgage for $1 million. If you're paying interest on a mortgage that large, you'll have more interest to deduct than a taxpayer who pays interest on a $350,000 mortgage.

But there's a limit to this loophole. The IRS only allows mortgage deductions on up to $750,000 in loans to buy or repair a home. Therefore, the super wealthy with multimillion-dollar homes won't benefit any more than high-income taxpayers with a mortgage of $750,000. The exception to this rule is if you took out your mortgage before December 16, 2017. In that case, you can deduct the interest on up to $1 million in indebtedness if you are married and filing jointly.

In addition to the mortgage interest deduction, you can deduct the interest you pay on a home equity loan used to build, buy or substantially improve the primary or second home you're borrowing against. The only caveats are that the home equity loan and first mortgage cannot total more than $750,000, and the total loan amounts cannot exceed the cost of the home.

There's more good news: You can deduct up to $10,000 of property tax -- or $5,000 if you're married and filing separately.

11. Carried Interest Loophole

The carried interest loophole basically applies to high-income taxpayers only. Venture capitalists, hedge fund managers and partners in private equity firms are eligible for special tax treatment based solely on their occupations.

The carried interest loophole is a variation on the capital gains tax benefit. Paid compensation in these professions is considered a distribution of investment fund profits, which is called carried interest. Because this income is regarded as an investment profit rather than a salary or wage, it's taxed at the long-term capital gains rate instead of the regular income tax rate -- which can be significant for those in high-income tax brackets.

For example, a $1 million salary would be subject to the 37% tax rate plus a 3.8% net investment income tax, which would come out to $408,000. When salary is considered carried interest, however, that same $1 million would be subject to only the top 20% capital gains rate plus a 3.8% net investment income tax, which would come out to $238,000.

Important to note with the carried interest deduction is that the Tax Cuts and Jobs Act of 2017 changed the holding period from one year to three years to benefit from the lower capital gains tax rate.

Take a Look: Most Popular Things To Do With Your Tax Refund -- and How To Do It Smarter

Find Your Loopholes

Regardless of your income level, plenty of tax loopholes exist that you can use. From educational credits to savings on retirement contributions, there are likely deductions or savings that are relevant to you. Use this list as a starting point and see how much you can save.

「創意會計(Creative accounting)」

 https://www.wallstreetmojo.com/creative-accounting/

會計黑魔法

#1 – Wrong Estimation of Inventory in Stores

The management of some of the companies do this type of practice to overstate the inventories’ valuation. They do this to just show that their cost of goods sold is understood thus tries to show the increased profits that their company is going to earn this year.

#2 – Failures to Make Proper Contingent Liabilities

It is a very technical method of creative accounting. The contingent liabilities are not shown properly in the notes to accounts; thus, it will give the impression that the company is not having any liability and thus is free from that.

#3 – Booking Less Expense

The company sometimes, to show lower expenses, make client payment either by cash or by an outdated cheque. It helps the management to book the lower expenses per year, and their books of accounts will depict the fewer expenses figure, which may attract some investors.

#4 – Willfully Attempting to Manipulate Depreciation Figures and Methods

This technique is used by many companies to make a good impression on their investors. The depreciation calculation method is sometimes changed by simply giving a disclaimer. No estimation increases the life span of the assets. The management attempts to set an arbitrary life span, usually more than expected. It thus can have a less deprecation calculated on the above and corresponding to that increases the salvage value of the assets of the company. Although depreciation is cashless, the calculation of the same makes a great impact on the finances of the company.

#5 – Lowering Personal Liabilities of the Company

A company does not usually tend to show their liability, so it is also a great technique of creative accounting.

#6 – Manipulating Revenues and Sales Figures

It is a very basic thing most of the companies are doing. Sometimes they lower the sales revenue in their books to get rid of taxes, and sometimes they increase the sales figure with some arbitrary transaction to show the revenue of the company to encourage their investors.

Examples of Creative Accounting

1. The company raises invoices before the end of the accounting year to inflate its sales figures and but the actual transaction occurs on the post date. It is an example where the company attempts to show the boosted up revenue figures.
2. The company sometimes gives loans to their known person to willfully hide the transactions made during the year.
3. The company increases the useful life of an asset arbitrary to get rid of the higher depreciation charged.

Advantages

• The company can show a smooth and good growing graph of the company. The management adopts this technique to show steady profits and good revenue to attract their investors.
• Creative accounting helps the company to set the required parameters for them, which is practically impossible.
• The company that makes losses can be benefited from this type of creative accounting. Investors can be hopeful by seeing the future gains in the companies’ budgeted accounts, and many times the company can cope with the given situation.
• The company, by adopting this method, can somewhere conceal the financial risk which they may tend to suffer.

Disadvantages

• Although creative accounting is an ethical practice, sometimes it may be treated as illegal. When the values of the books of accounts are unethically or illogically misrepresented, then it can call for some qualifications.
• The company will always be at a high risk of losing its investors because in case the investors get to understand the manipulations, it will not be good for the company. The investor’s interest might get hampered.
• The biggest disadvantage is that if an expert does the manipulation, then it is fine, but if not so the financial literate director or CEO decides to make a change, then it will be a problem. Therefore, this may add to the cost of hiring a financial expert.
• In the long run, if this is disclosed that the company does a creative accounting practice, then the expectation from the company by their clients will also be at risk; thus, the company may lose its business.

Conclusion

Creative accounting is an accounting practice that helps the company to deviate the profits, revenues for the year by following rules and regulations. It is a skill, which is used by experts to manipulate the accounts of the company. The experts best handle the loopholes in the system, and the method should be ethical; otherwise, it can be a severe problem for the company’s management.

The most important thing here is that investors should be cautious while choosing companies for investment. They should know the financial arrangements which are possibly done by understanding the notes to the accounts. The management should ask any suspicious item, and if the management is unable to answer the query, the investor should not invest their money in these bogus companies.

Recommended Articles

This article has been a guide to what is creative accounting and its meaning. Here we discuss the top 6 methods of creative accounting along with examples, advantages, and disadvantages. You can learn more from the following articles –

• Push Down Accounting
• Objectives of Financial Accounting
• Accounting Overview
• Current Account Deficit

Unveiling Financial Tactics for Listed Companies 《破解上市公司易容術》

古今中外，為創富增值而埋首股海，恐怕已費盡不少人的心血。但對於枯燥而官腔的上市公司財報，一般人或許只關心幾個數字，浮光掠影，過眼而不過心；惟高手們卻對它目眩神迷，入木三分。

箇中的關鍵，在於能否去偽存真，看穿財務數字背後的深層涵意和玄機。
作者任職會計師及投行多年，在本書用活潑跳脫的文字，透視賬目背後種種「駭」人情節，還細說公司「爆煲悲劇」的因緣始末。哪怕是能變出源源不絕現金的魔術家，還是擁有遮瑕絕技的星級化妝師，各種財技破綻與蛛絲馬跡鋪陳作者面前，還得無所遁形。

本書以本港上市公司為實例，如長實、和黃、中信泰富、東亞、大家樂、冠捷、佑威、聯洲國際、泰興光學等，帶領讀者進入輕鬆的讀「報」旅程，教曉投資者如何以慧眼認清優質股，避開「地雷股」，從中領略創意會計（Creative Accounting）的奧妙，又如何抽出藏匿在細節裏的魔鬼，使投資者不蒙在「蠱」裏。

以投資者的角度出發，揭開財務數據背後的涵意，拆穿企業美化賬目的「易容」財技，避開「地雷股」。即使讀者不具會計背景，仍能輕鬆詮釋年報所提供的訊息，為上市公司把脈。
• 依照香港上市公司的年報編排慣例，層層深入地分析企業風險，便於讀者溫故知新。隨時左持年報，右執本書，相互參照研究。
• 以本港股市實例，附以大量圖表解說，讀來貼身有趣又實用，跳出同類書籍的「說教」框框。
• 每個章節都備有重點摘要，另附「小檔案」精解專業的會計定義及用語，加深讀者的了解和學習印象。

828 周六漫步

 

China's 'common prosperity' push does not mean 'killing the rich', official says

https://www.reuters.com/ 

BEIJING, Aug 26 (Reuters) - China's drive for "common prosperity", as President Xi Jinping aims to ease inequality in the world's second-largest economy, does not mean "killing the rich to help the poor", an official from the ruling Communist Party said on Thursday.

China must also "guard against falling into the trap of welfarism", Han Wenxiu, an official at the central financial and economic affairs commission, told a briefing in Beijing.

Those who "get rich first" should help those behind, but hard work should be encouraged, he said.

"We cannot wait for help, rely on others for help, or beg for help. We cannot support layabouts."

Investors have been rattled by a series of measures, including a crackdown on several industries, that are in part aimed at curbing cost-of-living pressures, as well as tightening anti-monopoly rules and data protections. read more

Han said recent policies regulating internet companies aimed at irregularities and illegal behaviour, and "absolutely" did not target private companies or foreign companies.

Reforms four decades ago that unleashed China's market economy enabled the accumulation of vast personal wealth, with hundreds of billionaires minted in the still avowedly socialist country, deepening inequality, especially between urban and rural areas.

The high cost of urban living, meanwhile, has contributed to a sharp slowdown in births, prompting China this year to allow families to have up to three children instead of two. Slowing economic growth and cutthroat competition have also prompted some young urbanites to embrace a passive attitude known as "lying flat".

EXCESSIVE INCOMES

Legal income should be protected but China should "rationally adjust excessively high" incomes, according to a meeting chaired by Xi earlier this month. High-income groups and firms are also being encouraged to contribute more to society.

Charitable giving should be encouraged through taxation policies and can improve the "distribution structure", but donations were "not compulsory", Han added.

Several tech industry heavyweights have recently announced major charitable donations and support for disaster relief efforts. Online gaming giant Tencent Holdings (0700.HK) said this month it would spend 50 billion yuan ($7.71 billion) to promote "common prosperity." read more

"More big corporations are going to set up social responsibility funds if they have yet to do so, and the size of donations from them should increase," Iris Pang, chief economist for Greater China at ING, said in a note this week.

"Corporates need to take bigger steps to enhance their corporate governance and social responsibility. They need to work to get ahead of the regulators."

China's wealthy eastern province of Zhejiang, which is a "demonstration zone" for common prosperity, also announced Thursday that by 2025, rural residents should have on average annual disposable incomes of 44,000 yuan per year.

That compares with average nationwide rural disposable incomes of just over 17,000 yuan in 2020, according to official data.

($1 = 6.4830 Chinese yuan renminbi)

Reporting by Gabriel Crossley; Editing by Himani Sarkar and Tomasz Janowski

施永青：「共同富裕」令商界朋友大吃一驚

https://hk.finance.yahoo.com/ 

內地提出「共同富裕」，成為中國一個引人關注的話題，有人擔心政策會奪走富人的財富，但亦有專家分析認為「共富」理念並不是要「劫富濟貧」，而是要讓「更多人享受經濟紅利」。

但點都好，適逢近日中國加強對商界監管力度，杭州市政府官方又推二手樓免佣平台，雖然無直接關係，但已引發市場對「共富」議論紛紛。

中原施永青繼早前「令人心寒」一文後，最新撰文稱有「商界朋友」對「共同富裕」大吃一驚。

商人努力「歸公」會移民

施永青說，「共富」結果可以是「共同貧窮」；而中共執政初期在農村搞「人民公社」和「大鑊飯」，結果人人成果相同，不努力的人愈來愈多，經濟增長就會停滯。

他引了歐洲一些地區做例子，說向有錢人開刀，商人努力「大部分要歸公」，結果商人就會移民﹗換言之，同樣是「成果相同」的問題。

文章沒交代施永青會不會移民，但就繼續寫他對中國經濟的意見。他認為中國經濟的問題在於從鄧小平的「一部分人先富起來」發展成「共同富裕」途中，有沒有忽略「多勞多得」。

有沒有忽略「多勞多得」

有網民揣測那位「商界朋友」，是不是施永青自己？但其實施永青就曾於數年前的訪問中透露過，自己公司行「三三制」，會將公司利潤會分三分一予員工，三分一予股東，剩下用作公司發展；這種做法，會不會就是「共富」管理呢？這麼早就推行「共富」的施永青，相信也不會大吃一驚吧？

疑似共富 「三三制」善待員工

再加上，看杭州樓市中介的最新市況，似乎新政沒有太嚇怕中原，有報道指鏈家、中原地產等都表示對中介沒有太大影響，而事實上北京在2011年就已經嘗試過類似做法，後來亦無影響專業中介的專業服務。

話說回來，行內傳說有次施永青一邊行山一邊接受訪問，當時施老闆不慎踩屎，踩屎後施老闆處變不驚，還說踩屎好云云，所以相信對於「共同富裕」，施永青係唔會驚㗎。

（備注：已故美國著名諾貝爾經濟學家佛利民（Milton Friedman）「佛老」在其一本普及著作《自由選擇》(Free to choose)中，就有篇章專門討論equality of outcome，有興趣可以一讀。）

【共同富裕】個人戶口提款也要被查？中國居民存款超十萬取錢要說理由

 有不少人都會選擇將錢存入銀行，不過據內地媒體《網易新聞》報導，9月起，中國居民個人存款超過十萬人民幣，取錢需要說明用途，不符規定或禁止提款。該消息馬上在網絡上引起極大迴響，不過現在相關新聞已被下架。

據報，中國人民銀行公布新規，個人存款超過10萬元，單位存款超過50萬元，就需要主動接受嚴查；從9月1日起這項新規將在深圳市、浙江省、河北省3地試辦。銀行要求登記存取款人的詳細信息，還需要告知存款的來源和下落，其次還要填寫相關人員詳細資料，說明錢的去向。如果不合作，很可能不會讓你取出錢。

官方表示，該政策是保障存款者的資金安全，防止洗錢和收受賄賂。

但是該政策卻引發中國網民批評，「我自己的錢我幹嘛非要接受你的調查？」、「簡直是明搶」、「這是要把老百姓最後一點積蓄榨乾的節奏嗎？」

編輯/製圖：Business Digest

甜品食譜合集

 https://hk.news.yahoo.com/

【商業智慧】和富人的差距在哪？日本經營之聖：窮人翻身要做三件事

 https://hk.finance.yahoo.com/

日本軟銀集團（Softbank）孫正義因其過人的投資術聞名全球，事實上他的成功離不開日本「經營之聖」稻盛和夫的指教，至今他還心懷感激稱，「如果沒有他的指教，就不會有今天的軟銀！」這位日本「經營之聖」又有什麼特別之處？一般人想要突圍而出又該如何做？

稻盛和夫出生於一個貧窮而又虔誠的佛教家庭。27歲時稻盛和夫創辦京都陶瓷股份有限公司（京瓷），他先是用了十年時間，將京瓷由一間小作坊發展成為全球500強企業。隨後，52歲的他又毅然進入一個全新的、未涉足的領域，與三菱商事、SONY、SECOM等大型企業合資成立科技公司「第二電電」（DDI），即現今日本三大電信業者之一的KDDI。最後在日本首相鳩山由纪夫的力邀下拯救面臨倒閉的日本航空，以78歲高齡出任日航的會長，僅用1年多的時間成功令公司虧轉盈。

這位「經營之聖」就在著作中講述自己的做事哲學，並認為窮人翻身先要做到這三件事。

1. 堅持「愚直地、認真地、誠實地」工作

稻盛和夫表示，「世界上最高明的經營訣竅，那就是拼命的、認真的工作。」他回顧自己第一份工作時，自己把鍋碗瓢盆都搬進了實驗室，晝夜不分地全心投入工作，並認為成功和認真勤奮，兩者相輔相成、互為因果。

2. 要學會「利他」

生於虔誠的佛教家庭的稻盛和夫讓他有較強烈的因果思維，他曾說「所有的成功都是利他之心的福報！」稻盛和夫表示自己在接手日本航空這個「爛攤子」時，想到不應該是已經退出經營的他該管的事，但考慮到日本經濟以及可能要失業的員工，還是選擇出手了。稻盛和夫認為，想要改變命運，不要只想著自己的利益，若做不到利他，也不能傷害別人的利益。

3.要學會「感恩」

稻盛和夫表示，「人生中的困難和挫折，正是我人生的起點，或許也是我最大的幸運，如果不經歷挫折，可能我的人生就不同了，當你能感恩挫折、直面對手時，才會取得好成績。」並提醒年輕人不要一味抱怨，抱怨改變不了現狀。

編輯/製圖：Business Digest