超乎預期喔! 第二季的展望不錯。用 1260*34.5% 計算，可以賺434億，換算EPS約1.67。到時驗證囉。
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第一季財務報告，合併營收為新台幣1,055.1億元，稅後純益為新台幣334.7億元，每股盈餘為新台幣1.29元（換算成美國存託憑證每單位為0.22美元）。2012年第一季毛利率為47.7%，營業利益率為33.6%，稅後純益率則為31.7%。
根據對當前業務狀況的評估，以及新台幣29.58元兌1美元匯率的假設，本公司2012年第二季的業績展望如下：
‧合併營收預計介於新台幣1,260億元到1,280億元之間；
‧毛利率預計介於47%到49%之間；
‧營業利益率預計介於34.5%到36.5%之間。
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此外還增加540億資本支出，擴充28奈米與提前建置20奈米工程產能。今年資本支出將大舉調升到80～85億美元。很看好後勢喔!
之前跟網友討論美股股息的預扣稅款能不能申請退稅，雖然看了文件，覺得答案八九不離十，但是網友建議可以直接問問IRS。於是就到這裡
http://www.irs.gov/help/page/0,,id=133197,00.html
寫信詢問。
隔了兩天收到回信。信件約有一半是一些基本資訊的說明，跟問題無關，我就不貼了，只貼主題相關的內容，而括弧的中文是我的簡單說明(中文，單然囉)
Your Question Was:
My question is about tax return for U.S. nonresident alien income. I bought stock of Johnson&Johnson(JNJ) through a U.S. online stock broker and received dividend from JNJ. The dividend has 30% tax withheld. My question is whether the 30% tax withheld can be return using deduction for exemptions. (Line40 in Form 1040NR).
Thanks a lot.
(信件一開始重複我問的問題)
The Answer To Your Question Is:
Thank you for your inquiry of April 21, 2012. You have questions concerning whether a personal exemption can be claimed against dividend income paid to a nonresident alien.
You did not provide enough information to properly respond to your inquiry. You did not indicate your country of residence.
Generally, dividend income received by a nonresident alien is subject to a 30 percent tax rate. This tax rate is also referred to as nonresident alien tax rate (NRA). Since dividend income is generally considered to be not effectively connected with a U.S. trade or business, it is subject to the NRA 30 percent tax rate, unless a treaty between the United States and the nonresident alien's country of residence provides for a lower tax rate. Also, since this income is not effectively connected with a U.S. trade or business, you cannot take a personal exemption on line 40 of Form 1040NR, U.S. Nonresident Alien Income Tax Return.
Thank you for using this electronic tax law service.
…
This answer is based on our understanding of the facts you presented in your question. Omission of facts may affect the answer given.
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EMPLOYEE ID: 1000212741 Mr. Smith Tel.:English--(267) 941-1000 Spanish--(800)-829-1040 msg#: 1878624
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雖然信件說我沒提供我的國籍而沒法適當的回答我的問題。但是信件說了一般狀況，就是股息是要繳30%的稅的，因為股息並不是 effectively connected with a U.S. trade or business, 所以不適用免稅額。
我先問了最簡單的狀況，就是美國公司的配息，我用 JNJ 為例。那如果是VWO這種投資非美國區域的ETF的配息呢？也許再來去問一下吧。
Form 1040NR 是 Nonresidnet Alien 申請退稅的表格。 IRS 有一份1040NR的填寫說明文件 i1040nr.pdf，填寫前可以仔細看看。
Page4 有段 Simplified Procedure for Claiming Certain Refunds。如果符合以下所有條件，就可以使用這個簡化的流程:
然後舉了個約翰的收入例子:
John is a nonresident alien individual. The only U.S. source income he received during the year was dividend income from U.S. stocks. The dividend income was reported to him on Form(s) 1042-S. On one of the dividend payments, the withholding agent incorrectly withheld at a rate of 30% (instead of 15%). John is eligible to use the simplified procedure.
約翰的收入很單純，美國來源的收入只有來自美國股票的股息。他被預扣了30%的稅，正確應該是15%。約翰可以使用簡化程序。
1040NR的 page1 填基本資料，然後 If your income is not exepmt from tax by treaty, leave the rest of page 1 blank. If your income is exempt from tax by treaty, enter the exempt income on line 22 and leave the rest of page 1 blank. (page 1 幾乎是空白)
再來就是 page4 – Schedule NEC, lines 1a through 12. Enter the amounts of gross income you received from dividends, interest, royalties, pensions, annuities, and other income. …
從這個例子看來，約翰的美國股票股息收入並不是填在 line10a/10b, 而是填在是在 page 4。因為這筆收入是 not effectively connected with a U.S. trade or business.
不過也有 dividend 是 effectively connected with a U.S. trade or business. 不過我還沒看懂，有空繼續研究。
陸續把看到文件內容整理紀錄一下，會修改，不保證一定正確。
跟 NRA (Nonresident aliens) 申請退稅有關的文件主要是Form 1040NR 的說明文件，以及Publication 519 (U.S. Tax Guide for Aliens)
先抄一段 pub519的開場白：
Nonresident aliens are taxed only on their income from sources within the United States and on certain income connected with the conduct of a trade or business in the United States.
收入來源先分成美國來源(U.S. source)與非美國來源。NRA通常只要針對 U.S source income 繳稅。
再來是收入如何課稅: Nonresident aliens are taxed based on the source of their income and where or not their income is effectively connedted with a U.S. trade or business.
收入分成兩類
前者的繳稅方式跟美國公民與居民是一樣的(有免稅額與累進稅率)，後者則是用30%的單一稅率。所以重點就是要界定那些收入是 U.S. source or not，再進一步針對 U.S. source 界定那些是 effectively connected with a U.S. trade or business 或 not effectively connected。
Form 1040 的 line 8~23 (其中 line 10 是最常關注的 Ordinary dividends) 是填 Income Effectively Connected with U.S. Trade/Business。
而 Income Not Effectively Connected 應該填在 page4 的 Schedule NEC。Line1a and 1b 分別是 Dividends paid by: a. U.S. corporations and b. Foreign corporations
再來就是最常碰到的問題，投資美股收到的股息，到底是哪種收入，又是不是 connected with a U.S. trade or business。這個問題，我也看了文件看了好久。我會引用文件的原始文件來推敲答案，不見得百分之百正確，還請大家指正。
待續…
又到了報稅的季節。關於美股配息的預扣稅款退稅規定，在網路上實在眾說紛紜，莫衷一是。日前有網友找到一些網頁，提供一些概要說明，我把link貼上，可以去了解一下喔。
Non-Resident Aliens and US Holdings
and
http://www.unclefed.com/AuthorsRow/Kleinman/nonresidentaliens.html
No personal exemption or deductions can be applied against investment income (which is, technically, "income not effectively connected with your US trade or business"). Further, according to the IRS, "if your sole U.S. business activity is trading securities through a U.S. resident broker or other agent, you are not engaged in a trade or business in the United States" so the income is not effectively connected with a US trade or business.
補上3/10的訊息。
台灣五十指數成份股新增和泰車，刪除新光金。新增候補名單：F-晨星、和碩、上銀、台新金、寶成。
台灣高股息指數成份股新增 信昌化、台聚、啟碁、中碳、可寧衛。刪除國巨、建興、東鋼、長興、旺宏。
國巨不發股息，爭議也多，刪了好。中碳又回來了。信昌化值利率很高，但是去年Q4虧損，看看石化業是不是開始脫離景氣谷底了。
聚陽近三年EPS為 5.80, 5.91, 6.92元，股息是 5.17, 4.57, 6.10 元。優秀優秀！
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成衣大廠聚陽 (1477) 100年度配發現金股利6.1元，為聚陽上市以來最高額度；另董事會中通過擴大投資新建印尼廠區，後年完工後挑戰年產千萬打。
聚陽董事會中通過100年度財報，營收達新台幣148億 6493 萬 6 千元，稅後淨利11億1065萬1千元，每股稅後盈餘 6.92元，每股東配發現金股利約 6.1元，創下聚陽上市以來新高，殖利率達7.07%。
三月份馬政府真的是頭殼抱著燒。美牛還沒落幕，又跑出證所稅的問題，加上油電雙漲，台股就悶了。
2/29 收盤是8121.44，3/30是7,933.00，約下跌2.32%。季線約7740點， 接近季線，不過還不算大跌。三月份繼續觀望
零用錢一的股票還小漲一些些，總報酬率少了0.4個百分點。零用錢二跌比較多，總報酬率少了2.13個百分點。
如果跌破季線會考慮買進。
| 2012/02 | 2012/03 | |
| ETF | 81,590 | 79,430 |
| 股票 | 61,905 | 63,320 |
| 現金 | 53,339 | 53,339 |
| 總資產 | 196,834 | 196,089 |
| 成本 | 187,875 | 187,875 |
| 損益 | 8,959 | 8,214 |
| 總報酬率 | 4.77% | 4.37% |
零用錢二
| 2012/02 | 2012/03 | |
| ETF | 25,590 | 24,530 |
| 股票 | 46,878 | 45,770 |
| 現金 | 35,790 | 35,790 |
| 總資產 | 108,258 | 106,090 |
| 成本 | 101,600 | 101,600 |
| 損益 | 6,658 | 4,490 |
| 總報酬率 | 6.55% | 4.42% |
總報酬率變化圖
每個月放入五千元到兩個小朋友的戶頭，還有壓歲錢等等，目標是日後這些投入有更高的購買力（巴菲特對投資的定義，呵呵）。目前看來至少好過定存。