人気ブログランキング | 話題のタグを見る

strange, silent, scared to die

きょうは、よい天気ですが、空気が冷たい。
山麓の水芭蕉が咲くので知られたところに、昨日積雪があったということです。

気ばかりあせり、何も進まない。世界は、静かに・・・どっちへ向かっているのか。

貸倒引当金の反対が負債評価益ですね。会計の保守主義の基準はどこへいったんでしょうね。
負債評価益で財務諸表上は決算書がよくなって見えますが、未実現の評価益を計上してもキャッシュフローは良くならないわけで。

日本の税制の250%定率法なんていうのも頭の体操が過ぎます。定率法なんだから、毎期、貴書の資産簿価に定率をかければいいだけです。加速償却したいのなら、定額法の償却率を2倍するなり、2.5倍するというのが普通です。
定率法の償却額が定額法だった場合の小苦学よりも小さくなるとそこで何で定額法に切り替えるのか。

減価償却の意義というのは、減価償却資産の取得原価をその資産の耐用年数に応じて一定の方法で期間配分するということでしかないのに。

さて、夕べは何を聞いたか。 Delaney & Bonnie & Friends のMotel Shot という代物を聞いていました。まあ、たいした中身ではないのです。Leon Russell その他、なじみの皆さんが集まってBruce Botnick の家でホーム・レコーディングしたってものですから。

Duane Allman が何曲かスライドを弾いているのですが、このときAllmans としては珍しくウェスト・コーストで演奏していたのですね。

Sierra Records からメールが来て、THE BYRDS : DVD-EP featuring live television studio performances by McGuinn, White, Parsons & Battin, mastered from the original 2" color video tape がいつだかわからんけど出すよって。
この面子だからリップ・シンクじゃないでしょう。

I.R.S.はUBS以外の銀行に対しても、厳しい処置をとるという意向を示しています。
IRS says set to pursue "other banks" on tax evasion
Mon Apr 27, 2009 4:33pm EDT

By Tom Brown

MIAMI (Reuters) - The U.S. Internal Revenue Service (IRS) is preparing to pursue other foreign banks for allegedly facilitating tax evasion by wealthy Americans following its high-profile case against Switzerland's UBS AG (UBSN.VX) (UBS.N), an IRS official said on Monday.

UBS, Switzerland's largest bank, in February acknowledged that it helped U.S. clients conceal assets from the U.S. government. It agreed to pay a $780 million fine and identify some of its American clients.

But U.S. authorities are still going after the Swiss bank, seeking to access the data of another 52,000 Americans they say are hiding about $14.8 billion in Swiss bank accounts.

"We are developing John Doe summonses on other banks," Daniel Reeves, an agent with the IRS' Offshore Compliance division, told Reuters on the sidelines of a conference in Miami on offshore finance.

He was referring to the kind of subpoena filed by the IRS against UBS seeking to force the bank to turn over the names of clients suspected of evading U.S. taxes.

Reeves declined to say which, or how many, other banks could face cases filed by the IRS, but he confirmed the entities being investigated were foreign-based like UBS.
http://www.reuters.com/article/businessNews/idUSTRE53Q59Q20090427
その一方で、こんな記事も。I
.R.S. to Ease Penalties for Some Offshore Tax Evaders

By LYNNLEY BROWNING
Published: March 26, 2009

The Internal Revenue Service, under pressure to bring in money to the faltering economy, plans to give offshore tax evaders a big break.

The agency announced on Thursday a plan that lowers a penalty levied on wealthy Americans who stash billions of dollars overseas to evade taxes.

In another shift, the I.R.S. will generally not prosecute taxpayers who come forward voluntarily, provided they are not drug dealers, arms merchants or others with ill-gotten gains. And it will not assess a 35 percent penalty on money secretly transferred to foreign trusts — a common method of tax evasion.

The goal, Douglas Shulman, the I.R.S. commissioner, said during a briefing “is to get taxpayers who have been hiding assets offshore back into the system.”

The plan was developed amid a widening investigation into American clients of UBS but will apply to clients of other banks.
http://www.nytimes.com/2009/03/27/business/27tax.html
飴と鞭の両面作戦ですかね。

クルーグマンが金融至上主義を批判していますが、金融手法により利益を拡大させるというときの最大の障害は租税なのですね。だから、タックス・ヘイブンがはびこる、というのは私の意見ですが。
Money for Nothing
By PAUL KRUGMAN
Published: April 26, 2009

On July 15, 2007, The New York Times published an article with the headline “The Richest of the Rich, Proud of a New Gilded Age.” The most prominently featured of the “new titans” was Sanford Weill, the former chairman of Citigroup, who insisted that he and his peers in the financial sector had earned their immense wealth through their contributions to society.
http://www.nytimes.com/2009/04/27/opinion/27krugman.html

by nk24mdwst | 2009-04-28 12:55 | 租税法(アメリカ)


<< no time to waste it's cold i... >>