Sunday, March 20, 2011

Mainland China income tax compared with California's

For some reasons many people I've talked to think that China's income tax burden is heavy. It's true that the top marginal rate of 45% looks horrible for Hongkongers. But, HK is like, tax free, compared to most places.

From my experiences and calculations, China's income tax is lighter than California's for many people. There are several reasons.
  1. The 2nd highest marginal rate at 40% kicks in at CNY80K per month, which is around USD146K per year. In California, you'll reach a marginal rate of 33% + 9.55% x (1-.33) + 1.45%, which is roughly 40.8% , at around 171K USD of taxable income. So the USD tax might looks like slightly lower here.
    But if we consider the 35% bracket pint at CNY60K/month ~ USD109K, the US marginal rate is at 28% + 9.55% X(1-.28) + 1.45% = 36.3%.
    Thus for the part of income below USD100K the effective rate would be lower in China. The top 45% will begin to have large effect on the overall effective rate at income over USD200K though.
  2. If you don't hold mainland China passport, there's a scheme to reduce the income subject to tax by up to 35%.
  3. Bonus and options are treated separately from regular income. Imagine that you split into 3 separate tax payers, and each only paying tax for the income bin of salary, bonus, or options.
Not all people will benefit from 2. & 3, but it'd probably apply to many who move to mainland China but still work for a foreign company.

There are speculations that China's will cut income tax this year. Hopefully the brackets will widen and the rates will drop.


Visited Sydney earlier this month for a business trip. It's not very likely that I'll go there again any time soon. My guess is that few years later the only thing I'll remember from this trip is that 8kg king crab costing >AUD1000 we shared.
Sydney is such an expensive place. And the food is not that good given their resources. The weather is great, but so is California's. I personally don't see any reason to prefer there over the bay area

Saturday, February 19, 2011






Saturday, January 01, 2011

Ender's Game (spolier)

Just a quick review before I forgot the details. I haven't read sci-fi fiction for some time already. Most of my sci-fi consumption in the last few years are anime, manga, and occasionally, movies.

I'd say that Ender's Game is a reasonably interesting story, but it's not too 'realistic'. In particular, the children don't act like children at all. It's okay to change their role settings to teenagers or even young adults, and most of the stories will still work. In contrast, the children and teenagers in japanese animes really act according to their age, most of the time, at least when they're not in 'battles'. So I'd still think that even Code Geass is more complex and deeper than this supposedly serious sci-fi Ender's Game. One major reason is that the author is so limited by the 'western' morality constraints. I guess he thinks that getting children to fight real war is already such a 'taboo'... so he's so restrained in most of the plots. In particular, most of the casualties are so distant, but one could argue that this is intentional.

Another major fault with the story is that no reason is given why the 3 siblings of a single family will become the most powerful and intelligent folks in the entire world. There is also much Americanism that I got to dislike more and more over the years.

Sunday, September 26, 2010

Santa Monica

So I'm back, after almost exactly 3 years. I've been used to changes these years, so it's a bit surreal to see the exact some stores on Sawtelle. It really looks like that I just left last week or so. Little Hong Kong, one of the most overpriced unauthentic HK food you can find around LA, is still not closed down yet. If they open this in Hong Kong they won't last more than few month.
I also wonder if I'll still see the exact same places in Boston as well, when I eventually re-visit.

My ex-coworker also looks the same. But he has learned and travelled a lot for these years. Happy to see him again.

And then, when I checked in this hotel.... I got a moment of Deja Vu. But not, really, I've been here before. For a minute I thought I was here 3 years ago, but that's not true. Upon entering the lobby I realized that this was actually more than 6 years ago . I was here interviewing for my current job.

I don't like this hotel, as it's over priced and have such noisy air-con. It's also funny that while they promote 'green choice' by encouraging you to skip room service or linen/towel replacement, and even make fridges available by request only, but at the same time they have only paper and plastic cups in the room! Yes, it's the first time that I only see plastic and paper cups in a hotel room. And as mentioned, this is an overpriced hotel, in fact their homepage even tries to claim that it's a 'luxury' hotel.

But I guess it wasn't that bad at that time then. At least I passed, and so I can be back now.

Monday, September 13, 2010

廢片 心魔

如果我是馬來西亞政府早就把這個導演編劇驅逐出境, 剝奪國籍, 免得影衰國際形象.
這片企圖'寫實', 扮'文藝', 結果就是寫了幾個廢到不能再廢的青年, 然後找來一批丑少女 (從來沒看過電影有那麼多丑女, 除了50多歲的阿媽'主角', 其他女角全都好丑.....), 拍出來的沒劇情又沒畫面.
片中廢青可以毫無理由的不小心殺人, 殺了可以不轉移屍體, 又不處理屍體, 然後就只是在怕怨鬼報復.

沒有那個功力, 就不要用什麼 '心魔' 這種片名. 這個片沒有什麼精神變態, 沒有暴力, 沒有道德禁忌, 也沒有人性考驗. 片名應該改為 "廢青殺丑女".

不過, 觀眾其實不是那麼好騙, 找到這條舊聞:
至於香港亞洲電影節閉幕作《心魔》,則在票房上與《關》片出現鬥仆現象,首天安排於百老匯電影中心及The Grand Cinema各映五場,僅錄得五千二百多,每場觀眾平均僅得個位數字

Saturday, March 06, 2010


这次顺道稍微重游, 一点笔记.
  • 手机sms很便宜, starhub 的整天会说发3条送20条 (要当天用完). 国际短信也送.
  • 手机3G prepaid价格跟香港的差别不大. 不过据说singtel的不能3G
  • hungrygowhere比较废, 很不全
  • 的士比香港平
  • 炒虾面不太多见. bak-jor-mee, 肉骨茶也少. 鱼丸/大虾面炒贵叼还是很多.
  • 的士司机说很多店开始用大陆外劳厨师,味道比以前差了.
  • 街上开始看到重庆四川湖南菜了, 唉.
  • 非常少星巴克, 其实咖啡馆都很少
  • 有粤菜, 可以半夜在路边吃点心喝潮州粥. 没看到茶餐厅.
  • 东海岸的单车和单车径都比沙田的好
  • 长空的书颇废. 介绍的地方很随机, 而且整天叫人搭的士.
  • 新加坡机场的设计好像比香港的好. 三个terminal竟然可以在出境和入境都是相连的. 而且gates都不算太远, 至少不用像香港那样坐了车还走很远. 不过这里跟美国类似, 上下机不分层的. 其實不知道香港的为什么要分?


SAT 题:
铜锣湾: orchard road
中环: tangjong pagar
旺角: ???

以前以为, 新加坡除了少数通宵熟食中心外, 其他地方最晚十点都会关门. 前几天去牛车水宵夜也知道他们11点左右也会关门. 而且10点多时候也游人稀薄了.

这次才知道, 原来半夜的geylang road可以很热闹. 路上很多人, 而竟然超过9成的店都还营业, 除大量食肆, 还有便利店,杂货店, 超市, 手机店, 机铺, 网吧, 酒吧, 时装等等. (不过当然还是不如旺角, 因为没有旺店和书店). 靠近红灯区是主要原因之一吧. 不过附近也有不少民居. 很多街坊坐在kopitan外看球赛. 新加坡的hungrygowhere远不如openrice, 就只有找到这个介绍还算不错:

Saturday, January 16, 2010


終於等到免費電話,可以上網,選了3的prepaid 3G sim,2元1MB,一天最多28元。回大陸要研究一下聯通的plan,因為中移動很煩找用TD。

據說有人用埃瘋不上網,steve jobs知道也許會吐血。這就好比上茶樓不吃點心,游台灣不逛誠品,去動漫展不看0靚模。


中移動的手機報有一則搞笑新聞,說有‘白領’在座位貼李嘉欣的照片,意思是要‘加薪’。 以后如果想貼林嘉欣海報,這也是不錯的藉口。大學時代有朋友把"A"字倒貼,意思是“A到“.

Friday, October 23, 2009


肯定是看過最抵的演唱會--- 免費,當日剛好連停車費都不用。不過也許是故意還是搞手網盲,沒什么宣傳。Google出來的第一結果到現在還是豆瓣。當然歌也很不錯,主角之外,Ah-P, The Pancakes 和Ketchup 的都很不錯。比較無聊是中間那一段‘訪問’。

Tuesday, October 06, 2009


反正在这个新mac还装上可以繁体输入, 就扮一下左佬吧.
注意,以下可能会有一些不小心是剧情透露. 如果你不打算看就没所谓.

这部电影可以定性为'港英餘孶'. 就是用来一起缅怀97前的'明媚时光'的. 根本动机跟玻璃之城分别,不大, 只是明媚时光比较负面, 主要是讲述97后香港人怎么揽住深圳堕落了,失去理想了.
片中的老爸戏言住'白金汉宫',最后还是要上深圳搞盗版碟. 废柴主角为了逃避'港女'而投靠'北姑'.
我比较喜欢的一幕是某k场伴唱以及其烂的粤语唱那首'怀旧歌'(哦,原来也是叫'东方之珠'). 最难顶的是那些课室学校戏, 好假! 导演是不是读果D传统教会名校/外国留学? 有同学/老师在香港课室说那些肉麻的话? 笑死人.


Saturday, August 15, 2009


我都覺得有點變態, 因為喜歡看這種新聞. 當然, 這就遠不如幾年前那個件牧師團契口交案了.
現年 54歲的梁永善被控一項盜竊罪。控罪指他於 6月 14日,在大埔太和商場的萬寧店內,偷竊一盒價值 115.9元的安全套。他昨日在律師陪同下到達法庭,應訊時一直滿面愁容。案件定於今年 11月 2日開審。

Sunday, August 02, 2009