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amended

微信的「边写边译」功能太方便了！𐟓𑢜芥𞮤🡧š„「边写边译」功能真的是太棒了！𐟎‰ 有了这个功能，我和国际友人聊天时再也不用找翻译软件了，省时又省力。𐟕’𐟒ꊊ目前，这个功能支持中、日、韩三种语言，虽然选择不多，但日常使用已经足够了。𐟌 举个例子吧，有一次我和一个日本朋友聊天，我用中文输入“今晚有时间吗？一起吃个饭呗。”，微信自动翻译成了日语“Do you have time tonight? Let's have dinner.”，简直不要太方便！𐟍㰟㊊还有一次，我用中文输入“天气预报说今晚会下雨，记得带雨伞。”，微信又帮我翻译成了日语“The weather forecast says it will rain tonight. Remember to take an umbrella.”，真是贴心！☔️☔️ 当然，除了日语，我还用它来翻译中文和韩文。比如，我用中文输入“该份合同并没有太大的效力，建议里面条款需要修改。”，微信翻译成了韩文“The contract is not very effective, it is suggested that the terms need to be amended.”，效率杠杠的！𐟓𐟓 总之，微信的「边写边译」功能真的是太实用了，强烈推荐给大家！𐟑𐟑

美国纺织服装洗涤护理标签必知事项在美国市场上销售纺织服装和面料时，必须遵守16 CFR 423《CARE LABELING OF TEXTILE WEARING APPAREL AND CERTAIN PIECE GOODS AS AMENDED》的规定，确保产品上附有正确的维护标签和警示说明。以下是关于洗涤护理标签的一些关键信息：洗涤护理标签顺序：标签的顺序应按照以下顺序排列：水洗（Washing）、漂白（Bleaching）、干燥（Drying）、熨烫（Ironing）、专业护理（Professional textile care processes）。水洗和干燥验证测试：水洗尺寸稳定性：AATCC TM135、AATCC TM150 水洗后外观：内部方法耐水洗色牢度：AATCC TM61 漂白验证测试：氯漂色牢度：AATCC TS 001 彩漂色牢度：AATCC TS 001 熨烫验证测试：在做外观评定时，进行熨烫，如果不能熨烫的，例如印花、装饰物等，需作出说明。熨烫包括：低温熨烫、中温熨烫、高温熨烫。专业护理验证测试：四氯乙烯专业护理的干洗测试，测试项目和方法如下：干洗尺寸稳定性：AATCC TM158 干洗后外观：内部方法耐干洗色牢度：AATCC TM132 注意事项：美国市场中内衣和婴幼儿服装等不建议干洗的产品，在该项中不需进行干洗测试，最终洗唛验证中也不用提及干洗相关信息。洗涤护理标签示例： Machine Wash Cold Separately Normal Cycle Only Non-Chlorine Bleach When Needed Tumble Dry Low Cool Iron If Needed Do Not Dry Clean Do Not Iron On Print 了解这些信息可以帮助你确保你的纺织服装和面料在美国市场上符合相关规定，避免不必要的麻烦。

10/7，Liquidia的股票周一反弹，此前美国最高法院驳回了United Therapeutics提出的一项上诉，该上诉试图推翻此前关于其治疗肺动脉高压的药物Tyvaso DPI（treprostinil）专利有效性的裁决。消息传出后，Liquidia的股价上涨超过11%，因为这一裁决消除了阻碍其肺动脉高压治疗药物进入美国市场的关键法律障碍。这一裁决对于Liquidia来说是一个备受期待的好消息，因为该公司与United多年来一直陷入法律纠纷，纠纷的焦点是Liquidia的吸入性干粉treprostinil产品Yutrepia。漫长的法律之路 United的Tyvaso标签包括了肺动脉高压（PAH）和与间质性肺疾病相关的肺高压（PH-ILD）。 Yutrepia通过一个低阻力、掌上大小的设备递送，以增强在肺部的沉积效果。该药物在2021年获得了美国食品药品监督管理局（FDA）的暂定批准（tentative approval）用于PAH，并在去年提交了针对PH-ILD的amended NDA。 United对Liquidia药物申请的能力提出了抗议，认为该公司试图基于United自己过去获得的Tyvaso批准来为Yutrepia获取批准，并在此过程中侵犯了列在该药物上的专利。United于今年2月对美国监管机构提起了诉讼——而且它不是唯一一个起诉FDA的公司。 Liquidia在8月也对FDA发起了法律挑战，仅几天后，FDA暂时批准了Yutrepia用于治疗PH-ILD的申请——最终批准要等到Tyvaso的监管独占权于2025年5月到期。该监管决定曾导致Liquidia股价暴跌超过30%。铺平批准的道路在周一的裁决中，最高法院拒绝了United针对此前裁决的上诉请求，此前裁决认定Tyvaso的10,716,793号专利的所有权利要求因现有技术而不具备可专利性。根据Liquidia的说法，这一法律更新还确认Liquidia并未侵犯United最初主张的三项专利中的任何有效权利要求。 Liquidia首席商务官Jason Adair在接受采访时表示：“最高法院的决定确认，FDA授予Tyvaso DPI的独占权是目前Yutrepia获得最终批准的唯一障碍。此外，由于United获得的其他专利权利要求仅涉及PH-ILD，因此现在United已不再主张任何阻止Yutrepia至少在2025年5月（或更早，如果我们对FDA的诉讼成功的话）获得PAH批准的理由。”网页链接

全美远程报税服务推荐报税季最后一天！我们还接收新客人！坚持了一个税季，还差这一天吗？𐟘Ž全美都可以报！所有州都可以报！请看第二贴！#注册会计师 RSU #ISO 全美远程报税（还接收新客人）会计师本人亲自报税，非Intern非EA！全能注册会计师CPA，10年以上经验！承诺一个工作日完成！个人税$100起家庭税$150起公司税$450起精通股票RSU, ISOs，复杂K1, 多州跨州, 境外财产收入申报等又快又好又实惠，谁用谁知道！处理IRS Letters（CP2000, CP14等）补报/修改税单（Delinquent/Amended）税务规划/咨询（Tax planning/ Consulting）我们不是只会填数字的“报税机器”，我们是有10年经验的持证会计师！我们不怕难case！欢迎来扰！请看本帖第三页精通 RSU, ISOs, Hedge fund K1, 多州跨州, 美加跨境, 留学生F1/J1, 境外赠予/资产|公司/收入申报等）！

关于零资本利得税率、其作用及示例 What Is a Zero Capital Gains Rate? 什么是零资本利得税率？ A zero capital gains rate implies a tax rate of 0% on capital gains. This 0% rate may be charged to individuals who sell property within a so-called "enterprise zone." Such a zone is a geographic area that has been granted special tax breaks, regulatory exemptions, or other public assistance in order to encourage private economic development and job creation. They are used most often to promote the revitalization of a city neighborhood. 零资本利得税率意味着资本利得税率为0%。这种0%的税率可能会向在所谓的“企业区”内出售房产的个人收取。该区域是一个地理区域，被授予特殊的税收减免、监管豁免或其他公共援助，以鼓励私营经济发展和创造就业机会。它们最常用于促进城市街区的复兴。 The zero capital gains rate can be applied by a given level of government in order to prompt investment in a given area. 特定级别的政府可以实施零资本利得税率，以促进特定领域的投资。 Understanding a Zero Capital Gains Rate 关于零资本利得税率 In 2004, the U.S. Congress passed, and the president approved, the Working Families Tax Relief Act. The act contains provisions that extend the 0% capital gains tax to certain properties being sold within certain enterprise zones. Enterprise zones were introduced in the U.S. in the 1970s in an effort to reverse the flight of people and businesses from urban centers to the suburbs. The programs may be used to encourage a private company to stay in a neighborhood, expand in it, or relocate to it. 2004年，美国国会通过、总统批准了《工薪家庭减税法案》。该法案包含一些条款，将0%的资本利得税扩大适用于在某些企业区内出售的某些房产。美国在20世纪70年代推出了企业区，旨在扭转人口和企业从市中心向郊区流动的趋势。这些项目可以用来鼓励私营公司留在社区内，在社区内扩张或搬迁至社区内。 The logic behind this act is to give an incentive to individuals to invest in this area. The rate is not exclusive to any one region, state, or municipality. Legislators looking to create jobs and draw investment into a community frequently enact a zero capital gains tax rate, or institute other tax-related incentives in that area. 这一法案背后的逻辑是鼓励个人在这一领域进行投资。该税率不仅限于任何一个地区、州或自治市。寻求为社区创造就业机会和吸引投资的立法者经常颁布零资本利得税率，或在该领域实施其他与税收相关的激励措施。 A 2012 tax bill made the 0% capital gains rate permanent for most filers, provided that are either single with a taxable income under $37,950, or couples with taxable income under $75,900. Even still, some of these filers face modest tax rates of 25% to 30%, if they earn additional income that’s taxed at ordinary rates, consequently pushing their long-term gains or qualified dividend income from the 0% bracket into the 15% bracket for investment income. 2012年的一项税收法案规定，只要是应税收入低于37,950美元的单身人士或应税收入低于75,900美元的夫妇，大多数申报人的资本利得税率为0%。尽管如此，其中一些申报者面临25%至30%的适度税率，如果他们获得按普通税率征税的额外收入，那么他们的长期收益或合格股息收入将从0%的税率级提高到15%的投资收入级。 On the other hand, itemized deductions may reduce ordinary income, placing individuals beneath the 15% bracket and thus increasing the capital gains or dividends that are taxed at 0%. This helps explain why taxpayers can have high adjusted gross incomes but still face 0% taxes on their long-term capital gains. 另一方面，分项扣除可能会减少普通收入，将个人置于15%的投资收入级以下，从而增加税率为0%的资本利得或股息。这有助于解释为什么纳税人可以有很高的调整后总收入，但他们的长期资本利得仍面临0%的税率。 Example: The D.C. Enterprise Zone 示例：特区企业区 Under this program, each enterprise zone has its own particular set of rules, which may change as the legislation is extended or amended. For example, with the D.C. enterprise zone, the following mandates must be satisfied: 根据该计划，每个企业区都有自己的一套特定规则，这些规则可能会随着立法的扩展或修订而发生变化。例如，对于特区企业区，必须满足以下要求: 1.The property must have been substantially improved during that time period of ownership. 在拥有期间，该房产必须得到实质性改善。 2.The property must be been for a minimum of five years from the date of acquisition. 该房产必须从购买之日起至少使用五年。 3.At least 80% of the total gross income resulting from the property ownership must be derived from business actively conducted within the D.C. Enterprise Zone. 房产所有权产生的总收入中至少80%必须来自在特区企业区内积极开展的业务。 4.If the property in question is for commercial rental purposes, at least 50% of the rental income must come from businesses located within the D.C. enterprise zone. 如果所涉房产用于商业租赁，至少50%的租金收入必须来自位于特区企业区内的企业。 5.The original use of the property must commence with the taxpayer; this requirement is deemed to be met if substantial improvements have been made to the property. 房产的原始用途必须从纳税人开始；如果对房产进行了实质性的改善，则视为符合这一要求。 High Interest Rates Are a Boon for Income Investing 高利率有利于收益投资 For income-focused investors looking beyond treasury bills and high-yield savings, the Fundrise Income Fund offers a portfolio of $500M+ worth of cash-flowing assets aimed at producing strong quarterly dividends. Interested in investing? Learn more at Fundrise.com/Income. Before investing, consider the Fund's objectives, risks, charges, and expenses. Prospectus available at Fundrise.com/Income. 对于关注收益的投资者而言，除了美国国债和高收益储蓄以外，Fundrise Income基金还提供价值5亿美元以上的现金流资产组合，旨在产生强劲的季度股息。对投资感兴趣吗？请点击Fundrise.com/Income了解更多信息。在投资之前，需要考虑基金目标、风险、费用和支出。招股说明书见Fundrise.com/Income。（英文来源：Investopedia） #英语翻译##北京旗渡翻译##译问##法律翻译#

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