Wednesday, December 22, 2010

跟2010年算賬 省稅最后大行動

歲末跫音已至,先別急著計劃慶聖誕和跨年,在迎接2011年的最后兩週,讓我們來整理一下自己的賬目,並列出扣稅清單,為全年開銷支出算賬,才不至于在明年報稅時手忙腳亂。

用省稅的方式來為一年寫下句點,對自己的錢包也有所交待!

趁年底給自己列張“省稅”檢查單,並了解過去開銷流向。
匆匆忙忙又快過完一年,年末終于可以稍稍喘氣,和自己算個“賬”,把過去開銷支出的收據拿出來,稍做整理為明年的報稅做準備。

在實行自我估稅制度后,歲末為自己的賬目“大掃除”,成了每名納稅人必做之事,納稅人可大略計算過去一年收入約多少,若是收入顯著增加,可趁2010年結束以前,在可扣稅的項目上多開銷,以在明年4月份報稅時達致省稅的目的。

面對一大疊賬單收據,應從何開始呢?

均富國際會計行董事盛繡雁接受《中國報》詢問時指出,納稅人在開始整理資料之前,需要先釐清身分,本身是擁有額外收入(如生意或租金收入)還是受薪人士。

“在厘清收入項目后,再開始整理資料才不會陷入混亂。”

她說,一般上,真正的報稅程序明年1月份才開始,因為雇主會在1月10日前辦理員工的EA表格,納稅人許多相關扣稅資料如保單收據也將在1月份陸續寄達。

整理可扣稅清單

宏願理財機構創辦人兼董事經理陳文博受詢時指出,平常沒有整理個人收據和作紀錄的納稅人,到了年底年底整理賬目資料時,往往會陷入混亂,因而忽略許多可以幫助“省稅”的項目。

“例如與顧客的應酬費用、平常帶父母看病的費用,常常因為數目不大就被忽略。”

他指出,年底的個人賬目整理,除了報稅,更重要的是,了解自己一年來的開銷指出狀況,準備為新的一年規劃。

儘管納稅人必須等到明年1月才會收到相關文件,但提早做準備,為自己列一張“省稅”檢查清單又何妨呢?

醫療保健年終做體檢健康迎新年

◆父母醫療開銷

盛繡雁:1月份是準備報稅關鍵時刻。
這項扣稅項目常常被忽略,孝子孝女可得要注意,只要是父母醫療開銷,都可獲得最高5000令吉的稅務減免。

這個項目涵蓋的不只是疾病醫療,身體檢查、牙科護理包括洗牙也算在內。

要注意的是,這項稅務只限于本身的父母,配偶父母則不包括。另外,若收據是在父母名下,納稅人需附上關係證明文件,如出生證明,才能獲得稅務減免。

除了父母親的醫療費用,個人、配偶和孩子的身體檢查也可申請最高500令吉減免,全年忙碌的上班族,在迎接新的一年之際,不妨做個體檢。

這項體檢費用減免,是個人、配偶和孩子最高5000令吉醫療費用減免的一部分。

◆殘障配備與減免

為自己、配偶、孩子或父母購買殘障輔助設備,可獲得頂限5000令吉的額外減免。

這些配備包括洗腎機、輪椅、助聽器和義肢等基本支撐配備。

除了配備開銷可享額外減免,殘障納稅人在扣除9000令吉的個人減免優惠后,也可額外獲得6000令吉的減免;若妻子是殘障人士,則可獲額外減免3500令吉。


◆運動器材

為鼓勵國人多運動、強身建體,稅收局在09年時,將運動器材和用品支出納入減免項目中,納稅人可獲300令吉減免。

只要是1997年體育發展法令列名的運動項目的運動用品,包括短期消耗品如高爾夫球和羽毛球等都涵蓋在內,但不包括運動服裝和鞋子。

若配偶分開估稅,則每人可享300令吉稅務減免。

保險壽險保費可減免

陳文博:積少成多,勿忽略小項目。
保險產品眾多,現在的納稅人一人擁有3、4份保單也為數不少,但請記住,不管你買了多少份保單,只有壽險保單的年度保費可以獲得減免。

保費金額減免項目將在明年1月生效,只要是在今年內購買的人壽保險,都可享有這項保費減免。

壽險保費與公積金繳納額的合計減免額為6000令吉,另外1000令吉減免是供保險公司年金計劃的保費。

年度保費收據一般上也將在明年1月寄達,納稅人也須注意,將此項目列入“省稅”檢查清單中。

教育開卷有益多買幾本

◆讀物開銷

寬頻、體育用品、托兒照料和房屋貸款利息,都可納入稅務減免範圍。
所謂“開卷有益”,書籍刊物包括孩子的參考書和課本開銷,都可享有稅務減免,所以,可以現在就列“必讀書籍”清單,趁年底書店清倉優惠之際,購入心頭好。

此項目可獲得最高1000令吉的減免,不過,報紙和禁書則不在優惠範圍內。

不過,納稅人必須保留所有收據,以備稅收局抽查。

◆自我進修

不只小孩唸書可獲額外減免,在職人士自我進修也可獲得稅務減免,何不趁機自我加值?

只要是由教育部發出教育執照的教育機構所提供的課程,都可申請高達5000令吉的減免,減免範圍更擴大至碩士和博士學位。

不過,大馬境外的遠距離教學課程,卻不涵蓋在稅務減免範圍。


電腦與網絡電腦軟硬體3年扣1次

科技日新月異,謀生配備之一的電腦和相關軟體都得跟著更新。

納稅人凡購買供個人用途的電腦,每3年可獲得1次減免,最高減免額為3000令吉。

此外,這項減免也涵蓋電腦硬體或軟體購置。

如果碰巧你正想換電腦,又是隔了3年期限,不妨趁現在行動。

住宿今年買屋 貸款利息可扣稅

自09稅年起,購屋者可連續三年享有高達1萬令吉的房貸利息減免,凡在09年3月10日至2010年12月31日期間購下的房屋,都可獲減免。

需要注意的是,這項稅務減免只可限于一間房子,房子類型包括組屋和公寓。

另外,用作租賃用途的房地產不在減免範圍。


孩子教育與照料為孩子儲蓄可獲稅務減免

◆孩子教育存款

為孩子儲蓄未來也可獲稅務減免。

孩子的國民教育儲蓄基金(SSPN)戶頭今年的存款金額,可獲得最高3000令吉的減免。

例如:今年存入4000令吉,提出1500令吉,則2500令吉可獲減免。

不過,稅務減免只限當年存入的存款,之前累積的存款則不被納入減免範圍。

另外,家有滿18歲但尚在求學的孩子,也可獲得減免,就讀STPM或A-Level的孩子每人減免1000令吉;在大專或海外求學的孩子,每人可減免4000令吉。


◆托兒費用

夫妻上班將孩子交給托兒所照顧,而雇主有提供此項津貼,納稅人可獲得每年2400令吉減免。

不過,個人所得稅的BE表格沒有這一欄供扣稅,此項減免是由雇主在EA表格中列明此托兒津貼,然后從總收入中扣出來。

納稅人和配偶12歲以下的親生孩子,或透過合法程序領養的孩子,都涵蓋在此減免項目。

中國報


80后小夫妻理財大學問

2010年是80后族群首度邁向30歲,也意味著越來越多80后走入婚姻殿堂。

這些小夫妻成家立室后,接下來就是進入為人父母的階段。

在現今通脹不停、金融危機頻頻發生的大環境,80后小夫妻應該如何規劃家庭的未來財路?

80后抗風險能力較強,讓錢生錢才能“開源”。
夫婦剛成立的兩口之家,一般的情況就是儲蓄少、消費欲望高,還要供車供房子,但未來幾年就要面臨育兒的負擔,開支會逐步加大。

綜合理財專家的看法,80后小夫妻可做好以下三大要點,以達到理財積富的目標:

◆一、開源節流:

首先應該要注意開源節流,為今后的生活做好各方面的理財規劃。

衣食住行中,食和住不宜過度控制成本,但可在穿上節約點錢,交通費用也要盡量節省。

◆二、學會記賬:

記賬可以最直觀、最清晰地幫你展示本月家庭收支狀況。對照著帳本,可以很容易地分析出哪些錢該花,哪些不該花。通過記賬,可以更好地約束自己,避免‘月光’。”

◆三、投資理財:

80后抗風險能力較強,讓錢生錢才能“開源”。可以實行三分制原則,即三分之一財產入股市,三分之一財產購買基金,三分之一用于儲蓄。

這樣風險可控,還能實現一定的資本收益。”

提早規劃子女教育費

雖說80后小夫妻才開始結婚不久,孩子上大學是很長遠的事,但是提早規劃子女教育費是為人父母者的責任之一,也對自己未來的財務狀況有明確的掌握。

例如在中國從幼兒園到大學,再加上各個階段所需的才藝費、補習費,粗略估計,至少要45萬元人民幣(約22.5萬令吉)。

即使是從少就開始節省才藝費、補習費,至少也要20萬元(約10萬令吉)才夠一個孩子的教育費。

不輕易動用

日本趨勢專家大前研一曾說:“投資孩子的資金,往往是跟孩子的資質成反比。”

因此子女教育費要準備多少?得看孩子資質。

知名藝人甄妮說過:“就算我知道有一間房子明天就會漲一成,也絕對不動用女兒的教育基金去投資。”

許多父母常會因為家庭臨時出現的重大支出,甚至是以為穩賺不賠的投資,而去動用子女教育費,這是錯誤的觀念。

為了避免孩子的教育費遭到挪用,父母最好另外開設戶頭,讓這個專戶專款專用。像我一位朋友就用孩子的名字開兩個戶頭,一個是銀行存款戶,另一個則是證券戶,專門幫孩子存高配息績優股。

須為養老打算

在存子女教育費的過程中,父母最容易忽略的是自己的退休金,只把錢留給孩子念書,自己退休后卻苦哈哈地過日子。

現代人不能再奢望“養兒防老”,雖然讓孩子接受良好的教育是父母應盡的義務,但也別忘了自己的下半輩子還是得靠自己,而不是靠子女。

父母親要著手整理家庭資產負債表、每月收支表, 看看每一年扣除房貸、生活費、保險費,以及夫妻兩人的退休金準備后,再根據家庭結餘,提供符合預算的教育資源。

為人父母做好風險規劃

在為小孩存教育費前,父母其實應該先做好風險規劃,才不會因為本身發生突發狀況,影響孩子的未來。

父母是貢獻家庭主要收入來源者,也是未成年子女的保護傘,這把大傘要穩固,孩子的基本生活、就學機會才不會受影響。

為人父母一定要先看看夫妻雙方的基本壽險、醫療險夠不夠。

以壽險來說,一家之主的壽險額度最好是家庭年收入的10倍。另外,夫妻也要把最基本的醫療險一次買齊,包括住院型醫療險、實支實付醫療險、癌症險等。

包含夫妻及孩子所有基本保險費(不含儲蓄險)的家庭總保費,最好控制在家庭年所得的二成內


中國報

Monday, December 13, 2010

Stop chasing success and start pursuing significance

ROSHAN THIRAN

LAST month, I shared the stage with Patch Adams at the Gathering of the Great Minds. Patch Adams is building a legacy of greatness through his simple message of love.

Patch was a renegade medical student who vowed to build a hospital where no one would ever have to pay for care. Upon becoming a physician, he immediately invited patients into his home, and for 12 years lived with his wife, two children, four other physicians and as many as 50 homeless patients. He has never turned anyone away and never charged a penny for care during these years. He has treated tens of thousands of patients out of love with nothing asked in return.

Years later, Patch set up the Gesundheit Institute which offers free, holistic medical care to everyone.

Patch Adams uses love and humour to heal, creating a legacy that will outlive him.

Patch learnt love from his mother. His father was killed in the military when he was only six and since then he has championed love in everything, including in business. Patch, now 65 years old (and famous from the movie about him!) uses love and humour to heal, creating a great legacy that will outlive him.

As the year winds down, it may be a good time to consider the legacies we leave behind. An ancient proverb says, if you lead a meaningful life, you never really die. Instead, you break into 1,000 pieces, each of which stays alive within the people whose lives you've touched along the way.

I recently read about Nick and his wife Drana. Nick was a great businessman who earned enough to make most of their dreams come true. Their children were set to follow their similar route to success. But Nick and Drana decided that they did not want the same success for their kids. Instead they wanted to raise their kids to achieve significance.

They realised that they needed to change their own lives from a successful one to an enduring one. They opened their home to strangers, started serving instead of receiving, volunteered and helped countless people. Their youngest daughter, Agnes, decided that she would devote her life to being significant. She was smart, pretty and industrious and knew these were keys to being successful, but she learnt from her parents that to be significant, her heart, character and love were more critical.

In 1997 Agnes passed away and I was asked to do a TV obituary special on Agnes. The world knew Agnes as Mother Teresa. Her parent's decision to forego success in lieu of significance ensured that their legacy lived on in their daughter and lives on today in millions of lives affected by Agnes' grace and mercy.

Great leaders leave legacies that transcend them. Ken Blachard says, Many people measure their success by wealth, recognition, power, and status. There's nothing wrong with those, but if that's all you're focused on, you're missing the boat. Instead focus on significance.

The Wright Brothers focused on significance not to become rich but to change the world through flight. Their competitor Samuel Langley worked tirelessly for monetary success in aviation. Langley was never successful.

In July 2006, Enron founder, Kenneth Lay died, leaving a tainted legacy. Jeffrey Skilling, Bernie Ebbers (Worldcom), John Rigas (Adelphia), Dennis Kozlowski (Tyco) were CEOs focused on short-term monetary success which ended in shameful legacies. Lee Iacocca and Jack Welch painstakingly built their businesses on solid foundations, achieving a leadership legacy admired the world over.

Have you given thought to your legacy? Will your legacy be like Jack Welch, Nelson Mandela, Patch Adams, Steve Jobs or Nick and Drana who raised Agnes to greatness? Or will your legacy be tarnished by deception, misdeeds, shame, regret, hypocrisy, or a failure to reach your potential?

Legacy is a powerful word closely associated with leadership. We are all leaders. Parents are leaders. Teachers are leaders. If you lead one person, you are a leader and have a responsibility to leave a positive legacy.

Wikipedia describes legacy as something handed down from an ancestor or predecessor or from the past; or something acquired without compensation. It is synonymous with birthright, inheritance, heritage and tradition. Leaders create and pass down legacies.

So, how does one start one's journey of building a lasting legacy? The answer begins by taking an inventory of yourself. You need to find out what makes you tick. It starts with passion.

Legacies are built on passion

A recent survey indicates that 75% of the world's population are unaware what their true passion is. Finding your true passion isn't as simple as it seems. Asking yourself some pertinent questions like what puts a smile on your face, what do you find easy to do or what sparks your creativity may help begin this journey of discovering your passion.

Steve Jobs had a lot of time in honest soul searching before he figured his true passion. Doing what you have a passion for brings out your best, and this leads to greatness. Greatness is the starting point of significance.

Legacies are built on significance

Mother Teresa's parents, Nick and Drana, consciously made a decision to move away from chasing success to chasing significance. Patch Adams made a resolution as a medical student to move away from being a rich, successful doctor to making a significant impact in medicine. How do you move from pursuing success to significance?

Here are a few questions that may help you:

1. Who am I?

2. Why am I here?

3. Where should I be going?

4. How will I get there?

5. When I get there, will I feel significant?

You can also make a list of the 10 most significant achievements of your life and why it was significant. As you discover where your deepest passions intersect with your greatest abilities, you begin your blueprint for significance.

Two construction workers were asked to describe their same jobs. The first employee says his job was to lay bricks. The second says he was building a cathedral. Which employee would you hire? The second employee works for significance while the first works for a pay-cheque.

I spent two years working at Johnson and Johnson. In 1942, Gen Robert Wood Johnson wrote a one-page document that came to be known as the J&J Credo. The Credo outlines the company's priority and responsibility to conducting business firstly to people who use its products, secondly to its employees, next is to the community and environment and finally to its stockholders. He believed if J&J focused on significance (patients and employees) first and relegated success (shareholder value), shareholder value would ultimately be realised.

And he was right. Additionally, every employee at J&J finds personal significance in their lives by the Credo.

Legacies are created daily

John Maxwell states the success of my day is based on the seeds that I sow, not the harvest I reap. Too often, leaders bypass the process of sowing seeds in favour of short-term results. This is what led leaders like Ken Lay to their ruin.

Sowing unwearyingly is better than instant results as real reaping is dependent on the seeds you sow today. Legacies are the results of giving today as sowing daily into the lives of others will compound over time.

Legacies are not created instantaneously. It is built daily through values, hard work, integrity of leadership and character. The choices you make every day with your time and efforts directly impact how you will be remembered. The secret of significance is determined by your daily agenda.

It's not about leaving a legacy, it's about living a legacy. Leaders have been conditioned to think about the future. But in doing so, they have forgotten about the present. And the present is how they create their legacy, claims author Shane Yount.

Legacies take years to build but can be lost in a moment. CSPAN commissioned a study to judge the 41 past American presidents on 10 leadership qualities. The top three presidents were Abraham Lincoln, Franklin Roosevelt and George Washington. The bottom two Bill Clinton and Richard Nixon. Both Clinton and Nixon would have ranked higher if only they had moral authority, which they tarnished due to scandals.

Legacies endure through succession

Finally, legacies must have succession. Peter Drucker said that there is no success without a successor. Abraham Lincoln's leadership ended slavery in America. After the war, Lincoln rebuilt the south, ensuring goodwill towards the freed black slaves. However, he was suddenly assassinated and Andrew Johnson took over as President. Johnson reconstructed the South's oppressive system of white domination and destroyed Lincoln's legacy of freedom stunting the civil rights movement and perpetuating injustice for another century.

As Maxwell rightly states, a leader's lasting value is measured by succession. If Lincoln had a successor who shared his vision, America's torrid racial issues may not have plagued them into the 20th century.

As leaders close out their tenure, leaders must channel their being toward helping their successor continue the legacy. The best leader creates new leaders, which includes developing, training and equipping others for leadership success.

The great leaders who leave lasting legacies are the ones who are most generous with their knowledge and expertise. These are the people who wind up creating the most economic value and create lasting leadership legacies.

Final thoughts

It is always morbid to think of death, but when we die, what will be said at our eulogy. We become immortal not through material possessions but through the legacies we leave.

People do not remember us for what we do for ourselves but for what we do for them. At the end of the day, no one remembers what numbers you closed for each of the quarters you were in charge. They do remember your leadership, service, character and inspiration.

Patch Adams' talks about love as his purpose in life. Lennon and McCartney, echoes Patch by saying in the end, the love you take is equal to the love you give. Likewise, your legacy is more dependent on what you give today, then what you take.

Roshan Thiran is CEO of Leaderonomics, Thestar

与人为善“最给力”

Tom Peters

1903年,英王爱德华七世(King Edward VII)出访巴黎。在他抵达时,街道两侧围观民众的态度明确表明,他在这里不受欢迎。但英王在前往爱丽舍宫途中以及在长达96小时的访法期间,始终保持着 泰然自若的风度。芭芭拉•塔奇曼(Barbara Tuchman)在《八月炮火》(The Guns of August)一书中记述道,爱德华七世片刻不停的施展魅力,迷倒了法国人。“在他所到的每处地方,他都发表了亲切而机敏的讲话,表达了对法国人的友好和 钦佩之情,谈到法国的‘光荣传统’和‘美丽城市’,称自己在访问期间感到‘由衷的快乐’,还表示相信英法两国已经‘一笑泯恩仇’”;而且,他是用娴熟的法 语发表这些讲话的。

Monday, December 06, 2010

新婚夫妇如何投保?

虽说人都觉得不宜在2010年虎年内结婚,但却不难发现在今年内完婚的亲朋戚友多不胜数。

然而,一对对情侣忙着筹备自己的世纪婚礼之时,还会想到其他更重要的元素吗?

新婚夫妇会否考虑到另一半的保障呢?有了山盟海誓,是否应获取更实际保障,以防自己万一发生不测时,这头家还可以经营下去?

为了一探新婚夫妇“该如何投保?”、“投保时,该以谁为重?”、“该买哪类型保险?”等问题,《南洋商报》今期走访保险界、理财师及多对新婚夫妇,告诉您该怎么做。

结婚证书无金钱价值

对于新婚夫妇而言,“爱”应该怎么衡量呢?结婚时,双方所签署的结婚证书有什么意义?

理财师黄小翠指出,除了法律约束,很多时候结婚证书的金钱价值等于零。因此,投保才是为另一半提供生活保障的最佳方式。

“若伴侣比较富裕,结婚证书的法律约束能够确保他或她离世时,活下来的另一半可以合法分享其财产;但伴侣一无所有,这张证书是没有价值的。”

她认为,新婚夫妇在投保前,最重要拥有正确概念,即为对方负责,若另一半忽然离世,剩下的一半会不会有足够的保障。

惟这种观念无法勉强。她说:“有些人,甚至有了孩子,也不认同投保。

若新婚夫妇要投保,应该如何着手?

理财规划师黄凯顺认为,华人社会传统上都以男性为家庭的经济支柱,尤其是已婚男性身为一家之主,更需要完善的保险,即人寿、疾病及医药卡等,好让他若不幸入院,有人支付住院开销,有钱养病,同时在无法工作带来收入的同时,继续为家里带来金钱来源。

“以此类推,家庭主妇和小孩,由于没有赚钱,所以不需要收入保障,只需医药卡。”

医药卡是必需品

基本上,医药卡是每个家庭成员的必需品。

他解释,我国官方数据显示,意外率是低过9%的,因此,一般人尤其白领阶级因公司有提供社会保险(SOCSO)等福利,相较自雇人士,并没有这么需要意外保险。

他解释,人寿保险主要可分成四大项目,即保障收入的人寿保险、意外险、严重疾病险和医疗险。

婚前投保可婚后调整

婚后该如何调整自己的保险?结了婚才买保险更省事?

黄凯顺表示,每个人在不同的人生阶段都有不同需求,所以每个人都应该在开始面对社会经济负担时,就要投保,并在婚后调整。

他说,很多人都怕重新检视和重组自己的保险组合,因为感觉上之前的付出就会前功尽废。然而,只要概念正确,投保方式正确,随时都能够调整,而且不是以投资为前提的话,就算断保,重新再来也不是很大的问题。

说到如何在婚后重组本身及整个家庭的保险,他认为,目前最流行的投资联结保险是最好做规划的产品,因为它极具伸缩性。可以随时加,也可以减,而且不需要整个保险终断来调整自己的保险组合。

因此,他奉劝投保人向险经纪询问。

先分配后花费

很多年轻的新婚夫妇会说:“我们钱不够用,怎么还有多余的钱投保?”

黄凯顺认为,以目前马来西亚的生活水平和薪金水平,钱不可能不够用,最重要是懂得分配。

他建议,大家用2:1:1:6的比例来先分配,后花费的方式做个人或家庭的财务规划。

他强调:“用这个比例来分配,一定不会不够钱用。至多是没有多余的钱来花费。”

他坚信,只要谨慎理财,薪水再低的人还是与大家拥有一样的机会。并不会因为收入比较少而输掉机会。

“现代家庭问题就是钱财管理不当,其中保费超高却保障不足是最好的例子。”

他2:1:1:6的准则,是收入20%为长期退休规划,10%为家庭保险,10%为孩子教育基金及60% 为家庭开销。

“根据这样的比例来分配,就可以好好的分配金钱,为家人进行完善的投保。”

保费以家庭需求做考量

一个家庭内,应该着重于何者的保障?

黄凯顺认为,应该以家庭收入的比例为准则,若丈夫的收入占了家庭开销的70%,那么保险的保障就必须足够保障他那部分的收入来源,而不是所支付供款的物件来计算。

他补充,保费不是以个人年薪为考量,而是以家庭经济需求做考量。“如果家庭开销很大,保障的需求则更大。反之比较小。”

他说,若一个家庭收入高,生活简单,需求少,同样,保险保障的需求会随着降低。

南洋商报