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无锡肛门瘙痒医院69社区

来源:挂号优惠    发布时间:2017年12月15日 14:07:20    编辑:admin         

A South Carolina grand jury has indicted a white former police officer who shot and killed an unarmed black man fleeing after a traffic stop.美国南卡罗来纳州的一个大陪审团对开打死黑人的一名白人警察提出起诉。被打死的黑人开车被警察拦下检查时企图逃离现场, 他当时并没有携带武器。Michael Slager was fired and accused of murder in the April 4 killing of 50-year-old Walter Scott. Slager pulled Scott over for driving with a broken brake light.白人警察迈克尔·斯拉格尔今年4月开打死50岁的沃尔特·斯科特之后被解雇并被控谋杀。斯拉格尔因为斯科特驾驶的车辆刹车灯故障而命令他停车。A , taken by a bystander with a cellphone camera, showed Scott running away as Slager pulls his gun and fires eight shots. Slager initially said he opened fire after Scott had taken his electronic stun gun during a scuffle.一个旁观者用手机拍摄的视屏显示,斯科特企图逃离现场,警察斯拉格尔向他连开8。斯拉格尔最初说,他和斯科特发生扭打,斯科特抢走了他的电棍。Slager faces between 30 years and life in prison without the possibility of parole if convicted.如果罪名成立,斯拉格尔有可能被判处30年徒刑,甚至是无期徒刑,不得假释。The South Carolina incident is one of the latest in a series of fatal encounters in the ed States between unarmed black males and white police.美国最近发生多起未携带武装黑人死于白人警察之手的事件,南卡的击案是其中之一。The incidents led to large protests across the nation over aggressive police tactics in minority communities.这些事件引发了全美各地的大规模抗议示威。人们抗议警察在少数族裔社区过度使用警力的做法。The U.S. Justice Department has launched investigations into possible civil rights violations by police in a number of the cases.美国司法部已对一些案件展开调查,看警察是否侵犯了公民权利。 /201506/379797。

Parents, either to help their children out or to reduce the taxable value of their estate, sometimes weigh transferring ownership of their home to their children. But what may seem like a great idea often isn#39;t. 父母或为了助子女一臂之力,或为了减少他们房产应缴的税款,有时会考虑把房产过户给他们的孩子。可是一个看似绝妙的主意往往并非如此。For starters, parents often don#39;t realize the security they#39;re giving up, especially if they plan to continue living in the home. If your child were to get divorced, the ex-spouse could have a legitimate claim on the home. Creditors can come after the home if your child defaults on a loan. Your child could sell the property without your permission. 首先,父母们常常没有意识到他们放弃的是安全保障,尤其是他们打算继续在这房子里生活的话。如果你的孩子要离婚,其前配偶对这套房产就会拥有合法主张的权利。如果你的孩子拖欠贷款,债权人可以接管房产。你的孩子可能未经你的许可就卖掉这份财产。#39;There are few worse things in life then getting evicted by your kids,#39; says John Collins, a principal at the wealth-management firm Aspiriant. “生活中没有什么比被孩子赶出家门更糟糕的事情了,”财富管理公司Aspiriant的负责人约翰·科林斯(John Collins)说。What follows are issues to consider, and, in those rare cases where a transfer can make sense, how to do it the right way. 以下是需要考虑的问题,以及在极少数有理由过户的情况下,如何正确进行过户操作。Qualifying for Medicaid 获取纳入医疗补助计划(Medicaid)的资格Many parents think transferring a home to one#39;s children will help them qualify for Medicaid#39;s long-term-care benefits. 很多家长认为把房产过户给孩子,会帮助他们获得享受医疗补助计划中的长期医保福利的资格。But in most cases, it won#39;t. When an applicant gives away property within five years of applying for Medicaid coverage of long-term-care benefits, Medicaid presumes that the gift was made to qualify for Medicaid. This triggers a period of ineligibility on the theory that the property could have been used to pay for the individual#39;s care, says Katherine Dean, managing director of wealth planning at Wells Fargo Private Bank in San Francisco. 然而在多数情况下这种资格都是得不到的。如果申请人是在把房产过户给孩子后的五年之内向医疗补助署(Medicaid)申请长期医保福利,医疗补助署会认为做出赠予行为是为了获取纳入医疗补助计划的资格。旧金山富国私人(Wells Fargo Private Bank)的财富规划总经理凯瑟琳·迪安(Katherine Dean)说,这会导致一段时间内申请人不符合申请资格,理论依据是这份房产本来是可以用来付个人医保的。In reality, the house may not have been counted in asset valuations anyway, says Ms. Dean. The five-year rule doesn#39;t come into play, for example, if the applicant is transferring the property to his or her spouse or to a child who has been living in the house and providing necessary nursing care for at least two years. 迪安说,实际上,房子原本是可能不会计入资产估值的。比如,如果申请人把房产过户给一直住在这套房子里并至少提供了两年必要护理的配偶或孩子时,那条五年时间的规定就不管用了。Preserving Wealth 财产保值A home transfer is not advisable for wealth preservation or tax avoidance if the value of the parents#39; estate is within the limit allowed for exclusion by the Internal Revenue Service or state tax authorities. In a case where federal gift tax applies, the rate can be as high as 40%. There can also be state gift taxes. 如果父母的房产价值是在美国国内税务署(the Internal Revenue Service)或州税务机关允许的免税范围之内,为了财富保值或避税而过户房产是不可取的。在适用联邦赠与税的情形下,税率可能高达40%,而且可能还要缴纳州赠予税。The tax bite is likely to be far less if the home is part of a normal inheritance. The heirs will receive a step-up in the cost basis and be able to sell immediately with no impact on income or capital-gains tax, says Mr. Collins. 如果房子是正常遗产的一部分,税务负担很可能要低得多。科林斯说,继承人的出基准将会上升,并可将房子立刻出售,这样做对收入所得税或资本利得税不产生任何影响。Parents looking to downsize can sell and share the proceeds with the children. For a married couple, the first 0,000 in profit is free of capital-gains taxes, or the first 0,000 for a single taxpayer, says Mr. Collins. 希望少纳税的父母可以卖掉房产,并与孩子们分享收益。科林斯说,对于已婚夫妇来说,收益中的前50万美元(约合人民币311万元)是免缴资本利得税的,单身纳税人则是前25万美元(约合人民币156万元)免缴资本利得税。Giving a home also removes the option of a reverse mortgage, says Stuart Ritter, senior financial planner at T. Rowe Price in Baltimore. In a reverse mortgage, homeowners borrow against a home#39;s equity and continue to live in the house with the understanding that the loan (and accumulated interest) will be paid off, in a lump sum, when the house is sold, or the borrowers move out or die. 巴尔的(Baltimore) T. Rowe Price公司的高级理财规划师斯图尔特·里特(Stuart Ritter)说,房子过户 也让人失去了反向抵押贷款的选择。在进行反向抵押贷款的时候,房主以住房产权作抵押进行借款,按照协议规定,借款人可以继续居住在房子里,但当住房出售、借款人搬走或去世时,贷款(及累计利息)要一次付清。Large Estates and Trusts 大地产及信托资产In cases where transferring ownership would reduce the parental estate to a level where no estate tax is owed, it can be a good idea. It may be the way to preserve the most assets for the children, even if they later decide to sell and owe taxes then. 如果过户可以将父母的房产降低到不用纳遗产税的程度,那可能是个好主意。那是为孩子保留大部分资产的办法,哪怕他们后来决定将其出售,然后去纳税。If the parents want to transfer ownership but continue to live in the house, additional legal steps are recommended. One option is to set up a #39;life estate#39; in which the parent would pay #39;fair market#39; rent to the child, says Sal Salvo, principal of Summit Financial Resources in Parsippany, N.J. If rent isn#39;t paid, the parent is considered to have a #39;retained interest#39; in the house, in which case the IRS could treat the transfer as if it never occurred and decide that the house is includable for estate-tax purposes. Legal assistance is advised when setting up this kind of arrangement, says Mr. Salvo. 如果父母想将房产过户,但要继续住在那套房子里,建议采取额外的法律措施。一种选择是确立“终身财产权”(life estate),在这种安排下,家长会付给子女“公平市场”的房租,新泽西州帕西帕尼(Parsippany, N.J.)顶级财政资源公司(Summit Financial Resources)的负责人萨尔·萨尔沃(Sal Salvo)说。如果未付房租,家长就会被认为在家中拥有“保留利益”。萨尔沃说,在这种情况下,美国国内税务署就会视过户未曾发生,判定该房产应纳入遗产税征收范围。建议在进行这类安排时寻求法律帮助。Another option, a qualified-personal-residence trust, allows parents to transfer their residence to their children -- through the trust -- at a substantially reduced estate and gift-tax cost. It also allows the parents to stay in the home for a predetermined period they set themselves. 另一种选择是办理合格个人住宅信托(qualified-personal-residence trust),它允许父母以信托的方式将住房过户给子女——这能大幅降低地遗产税和赠予税成本通过。它也允许父母按自己预先设定的时间期限住在这套房子里。In this type of arrangement, if the parents live on the premises, it greatly reduces the gift tax, which is imposed at the time of the transfer. Depending on how long the parents plan to stay, the taxable value of the gift can be as little as 25% of the current fair market value of the home. All appreciation in the value of the home after the initial transfer also becomes tax-free for both the trust and the children. 在这种安排下,如果家长住在房子里,过户时征收的赠予税可以大大减少,根据父母计划在此房产里居住时间的长短,赠予房产的计税价格可以低至该住房当前公平市价的25%。房产过户之后的一切增值对于受托人和子女来说也都是免税的。Parents with large estates also can give or sell their home to a #39;defective grantor trust,#39; says Mr. Collins. The value of the home for tax purposes is frozen, and any further appreciation during the parents#39; life happens outside of their estate. Any income earned by the trust is taxable to the grantor. But by giving or selling the property to the trust, the grantor reduces the value of his or her estate immediately, and all appreciation in the property will be tax-free for trust beneficiaries. 科林斯说,拥有大房产的父母也可以将住房交给或出售给一家“不完全产权赠与信托”(defective grantor trust)。住房须纳税的那部分价值就会被冻结,父母在世期间房产的任何增值都与他们的房产无关。信托基金挣得的任何收入对授让人来说都是应税的,但通过将房产交予或出售给信托基金,授让人立刻降低了他或她的房产价值,而房产的所有增值部分对信托受益人来说将是免税的。Veronica Dagher Veronica Dagher /201404/291938。

The scandal around a composer called Japan#39;s Beethoven continued to reverberate as an Olympic skater prepared to compete to a musical piece that had been falsely attributed to him in Sochi and as his revelation he isn#39;t completely deaf led to further doubts and questions.围绕人称“日本贝多芬”的作曲家的丑闻持续发酵,一名在索契参加冬奥会滑冰项目的运动员挑选的一个音乐作品此前曾被认为出自他手,而他透露说自己并未全聋也引发了更多的怀疑和质问。In a public letter this week, Mamoru Samuragochi said that over the past three years he has regained some of his hearing. The confession took his own lawyers by surprise, they said in a statement accompanying Mr. Samuragochi#39;s letter.在本周发表的一封公开信上,佐村河内守(Mamoru Samuragochi)说在过去的三年间,他恢复了部分听力。他的律师团队在一份声明中说,这一说法让他们颇感意外。这份声明与佐村河内守的信一同公开。But even the latest admission was immediately the subject of doubt. Thursday, the guest of a morning television show said Mr. Samuragochi hadn#39;t used a sign-language interpreter in a conversation that took place four years ago.但就连他的最新的这份“供词”也立即成了怀疑的对象。周四,一名早间电视节目的嘉宾说,佐村河内守在四年前的一次谈话中没有使用手语翻译。Mr. Samuragochi and his lawyers on Thursday declined to comment further and referred to the Wednesday statement.佐村河内守和他的律师们周四拒绝进一步发表,说相关问题请参阅周三发表的声明。The people Mr. Samuragochi apologized to in his letter included Olympic skater Daisuke Takahashi, who was to compete in the men#39;s short figure-skating program at the Sochi Games on Thursday. The competition was to start at 7 p.m. local time in Sochi, midnight in Tokyo.佐村河内守在公开信中道歉的对象包括在索契冬奥会花样滑冰运动员高桥大辅(Daisuke Takahashi),他将于周四参加男子短节目比赛,比赛将于索契时间下午7点(东京时间午夜)举行。Health Minister Norihisa Tamura told reporters on Wednesday that if Mr. Samuragochi had not been certified deaf under appropriate circumstances, his certification would be rescinded.日本厚生劳动大臣田村宪久(Norihisa Tamura)周三对记者说,如果佐村河内守不是在适当的情形下被认定耳聋,他的明将被吊销。He added that he wanted to take appropriate measures after confirming the facts.他还补充说,他想要在确认相关事实后采取适当的措施。Mr. Samuragochi said in his letter that he is certified as #39;Level 2#39; hearing disabled, which corresponds to being completely deaf. If a hearing exam finds otherwise, he said, he would give up his certification.佐村河内守在信中说,他被确诊为二级听觉障碍,这相当于完全失聪。他说,如果听力测试的结果与此不符,他承诺放弃原先的明。Mr. Samuragochi attained celebrity status for popular pieces thought to have been composed despite a loss of hearing. Last week, he acknowledged that he hadn#39;t composed the music, after a 43-year-old university professor, Takashi Niigaki, said he had been the celebrity#39;s ghostwriter for nearly two decades, and that the man hadn#39;t appeared to be deaf.佐村河内守之所以得享盛名,是因为在人们心目中,他是在失聪的状况下完成了一些受到欢迎的作品。上周,他承认那些乐曲并不是自己所作。此前,43岁的大学教授新垣隆(Takashi Niigaki)说他近20年来一直为这位名人当手,而且他似乎并不聋。The public letter on Tuesday was the first time Mr. Samuragochi addressed Mr. Niigaki#39;s assertion that he had seemed not to be deaf. Until then, the 50-year-old Mr. Samuragochi had said he had lost his hearing completely by the time he was 35 because of a degenerative illness.佐村河内守周二发表的公开信是他首次针对新垣隆有关他似乎并不耳聋的说法进行回应。在此之前,现年50岁的佐村河内守说他在35岁时因退化性疾病而完全失聪。Also Thursday, local media reported that the Toho Gakuen School of Music in Tokyo had rescinded its acceptance of a retirement offer by ghost writer Mr. Niigaki, after students protested his leaving the school by collecting thousands of signatures.同样是在周四,日本媒体报道说,东京的桐朋学园(Toho Gakuen School of Music)已经取消其接受新垣隆请辞的决定,此前有学生征集了数千个签名抗议新垣隆辞职。A representative for the school reached by phone Thursday morning said that the school was conducting an investigation into the events, and could not comment on the issue at this time.记者周四上午通过电话与校方的一名代表联络,这名代表说校方正在对相关事件进行调查,当时无法就这一问题发表。 /201402/276285。

Travellers from China are powering a rise in Asian regional tourism spending that is outstripping economic growth but could leave infrastructure in some countries lagging in its wake.中国游客正成为推动亚洲地区旅游业出上升的动力,但也让一些国家的基础设施显得跟不上需求。Growing arrivals from the Middle Kingdom have fuelled double-digit annual rises in visitor receipts in popular cities, as expanding air routes make trips more cost-effective.随着空中航线增多让旅行变得更划算,中国游客不断增多,推动一些亚洲热门城市的年度游客接待量实现了两位数增长。Bangkok’s rebound after a big hit last year from its political crisis highlights the unquenched appetite of a generation of newly wealthy Chinese for venturing south, in volumes that have at times left some destinations feeling overwhelmed.曼谷旅游业去年因泰国政治危机受到严重冲击,但如今已有所恢复,凸显了中国新一代富裕人群去东南亚旅游的愿望是多么的无法遏制。中国游客的数量之多,经常让一些旅游地感到难以承受。Asian cities accounted for half the top 10 most popular overnight visitor destinations worldwide, according to a report published by MasterCard on Wednesday. Individuals’ spending in Bangkok, Singapore, Seoul, Taipei and Tokyo has increased by compound annual rates of at least 9.7 per cent over the past six years, even if their fortunes varied last year.万事达(MasterCard)周三发布的一份报告显示,在全球十大最受欢迎的旅游目的地里,亚洲城市占了一半。过去6年里,游客在曼谷、新加坡、首尔、台北和东京的人均出复合年增长率起码为9.7%,尽管去年他们的财富状况发生了变化。China is providing the impetus throughout, with visitor numbers to its old enemy Japan climbing more than three-quarters last year. Spending across the region is also being lifted by shopping mall developments and the rise of niche sub-industries, such as health tourism in Singapore and halal tourism in Malaysia.这6年里,中国始终是这一趋势的推动力量,去年前往宿敌日本的中国游客增加了逾四分之三。中国游客在亚洲地区出的增多,部分也因大型购物中心的发展以及一些小众旅游市场的崛起——比如新加坡的健康游和马来西亚的清真美食游。Mainland Chinese tourist arrivals in Thailand in March more than doubled year on year to almost 680,000, according to government statistics, also taking them far past their pre-troubles 2013 level. China and other Asian countries accounted for almost two-thirds of total tourist visitors to Thailand in March, up from just over 50 per cent last year, while Europe’s share fell from 32 per cent to 21 per cent.泰国政府统计数据显示,今年3月前往该国的中国大陆游客同比增加了一倍多,达到近68万人次,也远远超过该国局势动荡之前的2013年的水平。3月,中国和其他亚洲游客几乎占到前往泰国的游客总量的三分之二,超过去年略高于二分之一的水平,而欧洲游客的比例从32%降到了21%。It has not all been plain sailing, however, as the visitor upturn has once again stoked worries over long-delayed projects to improve Thailand’s creaking transport and resort infrastructure.然而,形势并非一片大好。游客增多再次让人们对泰国一些长期延迟的项目感到担忧——这些项目旨在改善泰国本已不堪重负的交通和度假基础设施。There has also been a spate of negative coverage about the behaviour of some Chinese holidaymakers, including air rage, public defecation and drying underwear at a temple. But critics of the tales say they are unrepresentative, inevitable given the large number of visitors — and humdrum companion pieces to infamous stories about the conduct of some Britons and other westerners.近日也出现了一连串有关中国度假者的负面报道,包括他们在飞机上闹事、在公共场所大小便和在寺庙中晾晒内衣。但批评者表示,这些现象没有代表性,在大量游客到来的情况下难以避免,跟一些英国人和其他西方人的不雅举止没什么区别。 /201506/379332。