【財經補給讚】
🎉新年新氣象🎉
2021年跟企業財會相關的新制有哪些呢?🆕
1⃣基本工資調漲
月薪由23,800元調整至24,000元，時薪由158元調整至160元
https://www.mol.gov.tw/announcement/2099/47146/
2⃣勞保費率調升
勞保費由目前11%（含就保費率1%）調升至11.5%
https://ec.ltn.com.tw/article/breakingnews/3398033
3⃣圖書出版品免繳5％營業稅
經營圖書出版品之出版或進口事務者，得申請免徵營業稅，1月起受理申請
https://reurl.cc/Y6M5o0
4⃣電算機發票 元旦起停用
電子計算機統一發票已於109年12月31日起走入歷史，110年1月1日起需轉換成三聯式發票、二聯式發票、特種發票、收銀機發票及電子發票其中一種
https://udn.com/news/story/7243/5126373
5⃣營所稅稅率今年度起按20%稅率課稅
2021年申報2020年營所稅時要記得用20%估算稅額喔
https://udn.com/news/story/6877/5082100
#2021新制上路
#老闆們準備好了嗎
老闆們準備好了嗎 在 [情報] LBJ：遺憾聽到有人說Rich Paul成功是靠我- 看板NBA 的美食出口停車場
https://twitter.com/ClutchPoints/status/1711408988829397190
https://is.gd/CXVFfE
節目的富保羅特輯
現在已經是經手總計超過4億鎂合約的超級經紀人。
Rich Paul: You ready?
Dereck Lively: Yes sir.
富保羅：你準備好了嗎？
Dereck Lively: 是的先生。
In college, Lively was known for his defense. But Paul had him work on his
three point shot and, before the draft, invited teams to see. Lively shot up
to the 12th pick, about 10 spots higher than first projected. It might not
look like it, but Rich Paul is a towering figure in the NBA.
在大學時，Lively 以他的防守技巧聞名。
但富保羅讓他專注於練習三分球，並在選秀前邀請球隊來觀看。
而後 Lively 的選秀排名上升到第12位，比最初預測的高出約 10 個名次。
Rich Paul: Player loyalty to what? If I could be traded in the middle of the
night to another team what I should be is educating myself to where if this is
-- isn't goin' the way I thought it was supposed to go, I can switch up, right
? We're not confined.
富保羅：
球員是要對什麼忠誠？如果我會在半夜突然被交易到另一支球隊，
那我要做的是教育我自己，以便事情如果不如我所預期的發展我可以做出轉變，不是嗎？
我們並不受限。
Bill Whitaker: Have options.
主持人：有選擇是重要的。
Rich Paul: I have op-. What's the sense of havin' money with no options?
富保羅：
球員能有選擇，你有一大筆錢但毫無選擇權，那有什麼意義呢？
Rich Paul: When it was someone that didn't look like me, it was genius, it was
why you get a power agent but when it's me, I'm destroying the league? I mean
, those things are absurd.
如果是別人而不是像我這樣的人做同樣的事情，人們會深感他是個天才，
大讚「這就是為什麼你要找一個有力的運動經紀人」，
但同樣的事情我來做，眾人卻說我毀滅了整個聯盟？
我想說這樣的說法實在荒謬。
Draymond Green: So then, you end up a young Black man who's made more money
than you can ever imagine, but you don't know how to live with it, you don't
know what to do with it.
嘴綠：
你成為一個年輕的黑人男子，你賺到了比你想像中更多的錢，
但你不知道怎麼去生活，你不知道怎麼去處理你的這筆財富。
Bill Whitaker: And what does he do?
主持人：富保羅會怎麼做？
Draymond Green: Most agents treat athletes as if the athlete works for them.
But there's a multi-billion-dollar business going on around most athletes that
they don't understand. But they don't have a Rich Paul to teach them. And
that's what's special about him.
嘴綠：
大部分的運動經紀人對待球員的方式，就好像球員是在為他們工作一樣。
然而大多數球員周遭，發生著數以十億計的業務，他們可能壓根沒搞清楚狀況。
沒有一個人會像 Rich Paul 來教導他們怎麼處理財務，而這就是他的特別之處。
Bill Whitaker: Critics say he's only successful because of his relationship
with you?
主持人：批評者說：富保羅能成功全是因為和你關係匪淺？
LeBron James: I mean it's disappointing to hear that.
LBJ：說真的我很遺憾聽到這種論點。
Bill Whitaker: But you gave him an opportunity.
主持人：但你確實給了他一個機會。
LeBron James: Yeah. And I don't give people opportunities much. And he took
well way beyond– than what he even imagined.
LBJ：
是。而我通常不會給旁人太多機會。
但他掌握住了這個契機，而他所成就的，遠遠超乎他的想像。
--
※ 發信站: 批踢踢實業坊(ptt.cc), 來自: 36.234.34.98 (臺灣)
※ 文章網址: https://www.ptt.cc/bbs/NBA/M.1696941587.A.8D1.html
... <看更多>