November 29, 2007 by autumnfay.

第一次上来，原因是有了宝宝后比较懒，自家的Blog也鲜有更新，以后一定要努力了。

这个月先转贴一篇–‘上海开始对使用土地的单位和个人征收城镇土地使用税’    想要换房，想要改善宝宝的居住环境，想给他一个好的成长空间，可是可是上海的房价可以在一个电话中涨200万，天哪！这一政策的出台究竟意味着什么呢？

       自2007纳税年度(1月1日起至12月31日止)起，上海开始对使用土地的单位和个人征收城镇土地使用税。

　　昨天，上海市政府发布《上海市城镇土地使用税实施规定》(以下称《规定》)：从今年起，按照最新税额标准征收城镇土地使用税，最高征收标准为每年30元/平方米。

　　计税的土地面积，对于开发商而言，以建设用地批准文件记载的土地面积为准；对于商品房而言，则以房地产权证上记载的分摊土地面积为准。

　　《规定》要求，城镇土地使用税按年计算，实行按月、季度或者半年分期缴纳。具体缴纳期限，由市地方税务局确定。

　　业内人士认为，这在一定程度上将加大购房者的持有成本，对于开发商来说，土地储备代价也将随之提高。

　　商品房也要征税

　　去年年底，国务院颁布了修订后的《城镇土地使用税暂行条例》，将城镇土地使用税税额标准提高两倍，但具体实施方法由省级人民政府制定。上海昨天公布的《规定》即是对上述修改的落实。

　　按照昨天公布的《上海市城镇土地使用税实施规定》，上海城镇土地使用税按照区域不同共分6级，其中内环线以内区域为一至三级；内环线以外外环线以内区域分布二至四级；外环线以外区域三至六级。各级土地每平方米年税额分别为1.5元至30元不等，其中30元的收税标准针对的是内环线以内的部分土地。

　　对于如何计算土地面积，《规定》指出，纳税人实际占有土地的使用权属于专有的，计税土地面积以房地产权证上记载的土地面积为准；无房地产权证或者房地产权证上未记载土地面积的，以建设用地批准文件记载的土地面积为准。而对于类似商品房这种使用权属于共有的土地来说，将按照房产证上的分摊土地面积来计算。

　　举例来说，在内环线以内核心地段，土地使用税额为30元/平方米，如果以公摊土地面积100平方米来计算，土地使用者每年需要缴纳3000元的土地使用税。

　　开发商囤地成本增加
　　城镇土地使用税的调整是政府土地调控的重要环节之一。2006年8月31日，国务院发布了《国务院关于加强土地调控有关问题的通知》。《通知》中的一项重要措施是，通过调整相关税收政策，加大对建设用地的税收调节力度，抑制建设用地的过度扩张

　　2006年12月31日，国务院发布《国务院关于修改〈中华人民共和国城镇土地使用税暂行条例〉的决定》，对1988年国务院发布施行的《中华人民共和国城镇土地使用税暂行条例》作了相应修改，提高城镇土地使用税税额标准至原来的3倍，并将城镇土地使用税的征收范围扩大到外商投资企业和外国企业。

　　对于房地产开发商来说，一旦使用新的税收标准，其土地储备成本将增加。在上海北京等大城市中，以12元/平方米的中间价位计算，10万平方米的土地一年的“持有费用”为120万元，如此算来，对于那些动辄拥有数千万平方米土地储备的土地大户来说，仅仅土地的持有成本就将达到数千万乃至上亿元之巨。

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November 29, 2007 by ABAP999.

做项目的时候会议特别多，但是会议到底用来做啥的呢？许多人把参加会议看作是工作的一部分，其实这是错误的，参加会议不是工作，真正的工作是通过参加会议而把任务完成，实现目标。

会议只是我们沟通的工具的一种，好的会议对于集体决策，计划和实施，发扬民主等等都特别有用。不好的会议会浪费时间，无效的会议可能使大家讨论的主题可能会完全背离会议的目的，造成与会者的反感。很多时候人们会觉得经常的参加会议，但是却一步也没有向目标迈进。所以如何组织有效的会议对于我们顾问来说是门很好的学问。

欢迎大家表达看法和意见！

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November 28, 2007 by 圈爸.

保持饥饿，保持愚蠢。

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November 27, 2007 by ABAP999.

做了N多年项目，总觉得缺了些什么？比如企业安装了SAP软件是否就管理升级了呢？通过培训等等教会了用户使用软件，但是又有多少用户知道为什么要这样做呢？流程为啥要这样？德国的Best Practice是否就是我们的最佳？项目的实施对公司到底是Add Value还是什么？Added Value又是啥？数据一致了，透明度高了，但是总觉得用户的使用缺了点什么，可能培训，管理思想还落后了一截… When Data = Information?

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November 26, 2007 by Niya.

说一句，如果要求别人做某事的时候，请把要求说清楚。别直接forward email，然后写一句，“请你按照下面的要求做吧。”

简明扼要的复述一遍要求比把来来去去的email都check一遍要效率高。何况read between lines会有歧义。

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November 26, 2007 by leletracy.

For a long time it seemed to me that life was about to begin , real life.

But, there was always some obsacle in the way, something to be gotten through first, some unfinnished business, time still to be served or a debt to be paid. Then life would begin.

At last it dawned on me that there is no way to happiness. Happiness is the way.

So treasure every moment that you have and treasure it more because you share it with someone special, someone special enough to spend your time with. Make the most of your time. Don’t waste too much of your time studying, working, or stressing about something that seems important.

Do what you want to do to be happy but also do what you can to make the people you care about happy.

Remember that time waits for no one. So stop waiting until you take your last test, until you finnish school, until you go back to school, until you have the perfect body, the perfect car, or whatever other perfect thing you desire. Stop waiting until the weekend, when you can party or let loose, until summer, spring, fall or winter, until you find the right person and get married, until you die, until your born again, to decide that there is no better time than right now to be happy.

Happiness is a journey, not a destination.

So work like you don’t need the money, Love like you have never been hurt, and dance like no one’s watching.

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November 24, 2007 by ABAP999.

A young woman went to her mother and told her about her life and how things were so hard for her. She did not know how she was going to make it and wanted to give up. She was tired of fighting and struggling. It seemed as when one problem was solved, a new one arose.Her mother took her to the kitchen. She filled three pots with water and placed each on a high fire. Soon the pots came to boil. In the first she placed carrots, in the second she placed eggs, and in the last she placed ground coffee beans. She let them sit and boil, without saying a word.In about twenty minutes she turned off the burners. She fished the carrots out and placed them in a bowl. She pulled the eggs out and placed them in a bowl. Then she ladled the coffee out and placed it in a bowl.Turning to her daughter, she asked, “Tell me what you see.” ”Carrots, eggs, and coffee,” she replied. Her mother brought her closer and asked her to feel the carrots. She did and noted that they were soft. The mother then asked the daughter to take an egg and break it. After pulling off the shell, she observed the hard boiled egg. Finally, the mother asked the daughter to sip the coffee. The daughter smiled as she tasted its rich aroma. The daughter then asked, “What does this mean, mother?”Her mother explained that each of these objects had faced the same adversity… boiling water. Each had reacted differently. The carrot went in strong, hard, and unrelenting. However, after being subjected to the boiling water, it softened and became weak. The egg had been fragile. Its thin outer shell had protected its liquid interior, but after sitting in the boiling water, its insides became hardened. The ground coffee beans were unique, however. After being in the boiling water, they had changed the water.”Which are you?” she asked her daughter. “When adversity knocks on your door, how do you respond? Are you a carrot, an egg or a coffee bean?” Think of this: Which am I?Am I the carrot that seems strong, but with pain and adversity I wilt and become soft and lose my strength?Am I the egg that starts with a malleable heart, but changes with the heat? Did I have a fluid spirit, but after a death, a breakup, a financial hardship or some other trial, have I become hardened and stiff? Does my shell look the same, but on the inside am I bitter and tough with a stiff spirit and hardened heart?Or am I like the coffee bean? The bean actually changed the hot water, the very circumstance that brought the pain in the first place. When the water got hot, the beans released their fragrance and flavor. If you are like the bean, when things are at their worst; you get better and change the situation around you.When the hour is darkest and trials are their greatest, do you elevate yourself to another level? How do you handle adversity? Are you a carrot, an egg or a coffee bean?May you have enough happiness to make you sweet, enough trials to make you strong, enough sorrow to keep you human and enough hope to make you happy.The happiest of people don’t necessarily have the best of everything; they just make the most of everything that comes along their way. The brightest future will always be based on a forgotten past; you can’t go forward in life until you let go of your past failures and heartaches.

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