Questionnaire
调查问卷

Notes to local counsel in the relevant local jurisdiction (a “Jurisdiction”):
相关地方司法管辖区（"司法管辖区"）的当地律师注意事项：

The Background of Goofish
高菲鱼的背景

What is Goofish?
什么是 Goofish？

Goofish is a unique and new APP for overseas users (available on both iOS & Android) as a local-to-local C2C trading platform and information exchange platform (BBS) for second-hand and unused goods in overseas regions.
Goofish是一款面向海外用户的独特而全新的APP（iOS和Android双平台），是海外地区二手闲置商品的本地对本地C2C交易平台和信息交流平台（BBS）。

Target countries/regions
目标国家/地区

Early September: United States, German, France, Spain, Italy, Hongkong, Singapore.
九月初美国、德国、法国、西班牙、意大利、香港、新加坡。

Later: Canada, Malaysia, United Kingdom, Thailand, Indonesia, Australia, New Zealand, Japan, Philippine, Macau.
稍后：加拿大、马来西亚、英国、泰国、印度尼西亚、澳大利亚、新西兰、日本、菲律宾、澳门。

Target user
目标用户

Local residents of the Target country/regions
目标国家/地区的当地居民

Language of Goofish APP
Goofish APP 的语言

Simplified/Traditional Chinese, English
简体中文/繁体中文、英文

Function of Goofish APP
Goofish APP 的功能

Users register with a cell phone number or an apple/google third party account
用户使用手机号码或苹果/谷歌第三方账户注册

Information publishing & browsing (text, photo, video)
信息发布与浏览（文本、照片、视频）

Online trading (expected to be launched in the United States in January 2025)
在线交易（预计 2025 年 1 月在美国推出）

Commercialization Plan
商业化计划

After the online trading function is launched, we intend to carry out a two-handed transaction commission.
在线交易功能推出后，我们打算开展两手交易委托。

After advertisement system is launched, the platform will carry out advertisement business.
广告系统上线后，平台将开展广告业务。

Servers Deployment
服务器部署

IDC server will be deployed in the eastern United States, where online data is stored, utilized, and processed, and online services are provided through the U.S. server room.
IDC 服务器将部署在美国东部，在那里存储、利用和处理在线数据，并通过美国机房提供在线服务。
Offline data is synchronized to the Singapore server room in real-time.
离线数据实时同步到新加坡服务器机房。
No data will be transferred within the Chinese mainland.
数据不会在中国大陆境内传输。

Project Team
项目团队

The project development staff and business operation team are located in the Mainland of China.
项目开发人员和业务运营团队位于中国内地。

Given a number of considerations, we may need to establish a local corporation in the U.S. to undertake U.S. business. At this time we initially consider that we may choose one of California and Delaware as our place of incorporation.
出于多种考虑，我们可能需要在美国成立一家本地公司，以开展美国业务。目前，我们初步考虑从加利福尼亚州和特拉华州中选择一个作为公司注册地。

出于多种考虑，我们可能需要在美国成立一家本地公司，以开展美国业务。目前，我们初步设想从加利福尼亚州和特拉华州中选择一个作为公司注册地。

Based on the business model and nature of Goofish's business (e-commerce platform; online marketplace; trading of idle items; and community exchange), should our U.S. corporate entity be established in California or Delaware? What are the specific reasons and justifications? (The recommendation may refer to the friendliness of the state's policies and regulations, the intensity of the state's law enforcement, the friendliness to e-commerce companies/science-based enterprises, the attitude towards Chinese companies, and e-commerce industry practices, etc.)
基于Goofish的商业模式和业务性质（电子商务平台；在线市场；闲置物品交易；社区交流），我们的美国公司实体应该设立在加利福尼亚州还是特拉华州？ 具体原因和理由是什么？(建议可参考该州政策法规的友好程度、该州执法力度、对电子商务公司/科技型企业的友好程度、对中国公司的态度、电子商务行业惯例等） 我们的美国公司实体应设立在加利福尼亚州还是特拉华州？

We recommend that Goofish’s U.S. entity be incorporated in Delaware. Benefits of incorporation in Delaware include generally lower taxes,¹ expedient and simple bureaucracy,² and a sophisticated legal system that is considered favorable for corporations. Delaware’s corporate statutes provide flexibility and allow for a variety of corporate forms, and corporate disputes are heard before the Delaware Court of Chancery, one of the preeminent commercial courts in the country. Chancellors (judges) on the Delaware Court of Chancery are specialized in corporate law, leading to predictability and consistency in decisions. Nearly all major e-commerce platforms in the United States are incorporated in Delaware, including Amazon, eBay, and Etsy. Outside of e-commerce, two-thirds of Fortune 500 companies are incorporated in Delaware.
我们建议Goofish的美国实体在特拉华州注册成立。在特拉华州注册成立公司的好处包括通常税率较低、¹ 方便、简单的官僚作风、² 以及被认为对公司有利的 完善的 法律制度 。特拉华州的公司法具有灵活性，允许多种公司形式，公司纠纷由特拉华州大法官法院审理，该法院是美国最杰出的商业法院之一。特拉华州大法官法院的大法官（法官）都是 公司法 方面的专家 ，因此判决具有可预见性 和一致性 。 几乎 所有 美国主要的电子商务平台都在特拉华州注册 ，包括亚马逊 、eBay 和 Etsy。除电子商务外，《财富》500 强企业中有三分之二在特拉华州注册成立。

We do not recommend incorporating in California. California law is generally considered much more plaintiff- and consumer-friendly, which could increase Goofish’s exposure to liability given that incorporating in California would give California more expansive jurisdiction over Goofish’s activities.
我们不建议在加州成立公司。加州法律通常被认为更有利于原告和消费者，这可能会增加 Goofish 的责任风险，因为在加州成立公司将使加州对 Goofish 的活动拥有更广泛的管辖权。

Incorporation in Delaware, however, will not relieve Goofish of its legal obligations under other states’ laws (for example, a Delaware corporation still must comply with California laws in connection with its California operations).
不过，在 特拉华州 成立公司、并不能免除 Goofish 根据其他州的法律 承担的法律义务 （例如，特拉华州的公司仍然必须 遵守特拉华州的法律 、特拉华州公司仍必须遵守 加利福尼亚州与加州业务有关的法律）。

We originally planned to use a Singapore company to conduct business in the United States. Please analyze the similarities and differences between “using a Singapore company” and “using a U.S. company” under U.S. federal and state laws (including the scope of the law, intensity of regulation, enforcement cycle, etc.) and the cost and difficulty of compliance management for the company.
我们原计划使用一家新加坡公司在美国开展业务。请分析 "使用新加坡公司 "与 "使用美国公司 "在美国联邦法律和州法律下的异同（包括法律范围、监管力度、执法周期等），以及公司合规管理的成本和难度。

In many ways, operating an American subsidiary or Singaporean subsidiary would look similar. Both U.S. and non-U.S. companies must comply with federal and state law in connection with their U.S. operations and both types of entities must pay taxes to U.S. governmental authorities.
在许多方面，运营美国子公司或新加坡子公司的情况类似。美国公司和非美国公司都必须 遵守 与美国业务相关的联邦和州法律 和 。 和两类实体都必须向美国政府税务机关纳税。

That being said, there are financial and governance implications associated with the use of an American or Singaporean subsidiary.
尽管如此，使用美国或新加坡子公司也会产生财务和管理方面的影响。

First, for jurisdictional purposes, if Goofish is doing business as a U.S. subsidiary, it will be subject to suit in the state where it chooses to incorporate or where it chooses to establish its principal place of business. This provides greater predictability and control over where Goofish could be sued within the U.S., rather than being subject to disparate jurisdictions across the country.
首先，就管辖权而言，如果 Goofish 作为一家美国子公司开展业务，它将在其选择注册成立的州或选择设立主要营业地的州受到起诉。这为 Goofish 在美国境内可能被起诉的地点提供了更大的可预测性和控制，而不是受制于全国各地不同的司法管辖区。

Second, intra-company disputes would be likely resolved where the subsidiary is located (either Singapore or the United States). Goofish might consider where it would prefer intra-company disputes to be addressed.
其次，公司内部争议将 很可能 在子公司所在地（新加坡或美国）解决。 Goofish 可以考虑它希望在哪里解决公司内部争议。

Third, a U.S. subsidiary is a U.S. person under U.S. law, whereas a Singaporean subsidiary is not. This distinction may have tax implications. The branch office of a foreign (e.g., Singaporean) company will pay the federal corporate tax (21%) in addition to 30% of U.S. branch profit tax when repatriating profits, whereas U.S. subsidiaries may be able to avoid the branch office tax based on their structure and various tax treaties. We recommend that Goofish consult its tax advisor regarding potential tax obligations under U.S. law under the two alternative structures.
第三，根据美国法律，美国子公司是美国人，而新加坡子公司不是。这种区别可能会产生税务影响。外国（如新加坡）公司的分支机构将缴纳联邦税、 外国（如新加坡）公司的分支机构在汇回利润时，除了要缴纳联邦公司税（21%） 30% 的美国分支机构利润税 外，还要缴纳美国子公司税 。 美国子公司 可能可以根据其结构和各种税收协定 逃避分支机构税。 我们建议 Goofish 咨询 其 税务 顾问 有关 美国法律规定的潜在税务义务 。 根据美国法律 两种替代结构 下的潜在纳税义务。

Fourth, a U.S. entity may have easier access to the U.S. banking system, as many U.S. banks are hesitant to engage in banking relationships with non-U.S. entities other than through U.S. subsidiaries. However, this is not true of all U.S. banks, and there is no legal bar on foreign entities having U.S. bank accounts.
第四，美国实体可能更容易进入美国银行系统，因为许多美国银行不愿意与非美国实体建立银行关系，除非通过美国子公司。不过，并非所有美国银行都是如此，法律上也没有禁止外国实体在美国银行开户。

As a matter of practice, many foreign e-commerce platforms that operate in the United States use U.S. subsidiaries to conduct their U.S.-based operations, including Temu³ and Mercari (a Japanese corporation).
作为惯例， 许多 在美国运营的外国电子商务平台 都使用美国子公司来开展其在美国的业务 。、包括Temu³ 和 Mercari（一家日本公司）。

Relatedly, it is important that, whatever Goofish chooses, Goofish’s subsidiary handling U.S. operations handles only U.S. operations. Otherwise, the U.S. government may have jurisdiction and be able to force the production of documents unrelated to U.S. transactions. Maintaining one entity dedicated exclusively to U.S. business helps guard against, for example, IRS audits covering non-U.S. activity.
与此相关，重要的是，无论 Goofish 选择什么，处理美国业务的 Goofish 子公司都必须处理 仅 美国业务。否则，美国政府可能拥有管辖权，并能够强制要求提供与美国交易无关的文件。 保持一个专门从事美国业务的实体有助于防范 国税局的审计涵盖 非美国活动。

As a related consideration, even if Goofish does operate through a U.S. subsidiary, if Goofish is sued in the U.S., but all relevant evidence is located abroad (e.g., in China), Goofish could still be ordered to produce its evidence to a U.S. court or tribunal.
作为相关的考虑因素，即使 Goofish 确实通过一家美国子公司运营，如果 Goofish 在 美国被起诉、但 所有相关证据都在国外（例如、在中国），Goofish仍可能被命令向美国法院或法庭提供证据。

We have observed that California frequently legislates in areas such as artificial intelligence, product compliance, and data privacy. If we were to establish our company in Delaware, would it give us an advantage in evading California's government regulations compared to companies based in California? What are the specific reasons for this?
我们注意到，加州经常在人工智能、产品合规性和数据隐私等领域立法。如果我们在特拉华州设立公司，是否会比设在加州的公司在规避加州政府监管方面更具优势？具体原因是什么？

We would like to gain a deeper understanding of the regulatory and judicial processes involved in interstate law enforcement (including, but not limited to, walk-in investigations, walk-in enforcement, etc.). Assume a company is registered in Delaware but has no office in California; what would be the interstate enforcement process of California's law enforcement agencies? Conversely, if the company has an office in California, how would California's enforcement process change? Please note that this is based on the premise that you recommend establishing the company in Delaware; otherwise, it should be replaced with the enforcement processes of Delaware's law enforcement agencies.
我们希望深入了解州际执法所涉及的监管和司法程序（包括但不限于上门调查、上门执法等）。假设一家公司在特拉华州注册，但在加利福尼亚州没有办事处；加利福尼亚州执法机构的跨州执法程序是什么？反之，如果该公司在加利福尼亚州设有办事处，那么加利福尼亚州的执法程序将如何变化？请注意，这是以 您 建议在特拉华州设立公司为前提的；否则，应改为特拉华州执法机构的执法程序。

Regardless of where it is incorporated or maintains offices, Goofish must comply with California law whenever its activities have a sufficient nexus to the state of California such that California has jurisdiction over those activities. Put differently, even if Goofish is incorporated in Delaware, if Goofish is interacting with California consumers, such as through transactions involving California buyers or sellers, Goofish would likely be subject to the jurisdiction of California’s law enforcement agencies and California courts with respect to those specific consumers or transactions.
无论 Goofish 在哪里注册成立或设有办事处，只要其活动与加利福尼亚州有足够的联系，从而加利福尼亚州对这些活动有管辖权，Goofish 就必须遵守加利福尼亚州的法律。换句话说，即使 Goofish 在特拉华州注册成立，如果 Goofish 与加州消费者互动，例如通过涉及加州买家或卖家的交易，Goofish 很可能会受到加州执法机构和加州法院对这些特定消费者或交易的管辖。

Indeed, in a situation in which a non-California corporation is suspected of violating California law, the processes involved for any resulting interstate law enforcement actions would not be significantly different than if the corporation were incorporated/based in California. The California agency responsible for enforcing the law in question would instead follow its standard procedures, which would include requesting information, issuing subpoenas and fines, and making arrests if warranted. If the corporation were to refuse to respond or comply, the agency would likely file an action in court to enforce the law(s) at issue. At that point, the court would assess whether California had jurisdiction over the corporation in the matter. (And as explained above, if the corporation’s potentially unlawful activities had a sufficient nexus to the state of California, California would indeed have jurisdiction.) After the resulting judicial process, if the court rules against the corporation, the corporation would be expected to comply with the resulting judgment, which would be enforceable throughout the United States.
事实上，在非加利福尼亚州公司涉嫌违反加利福尼亚州法律的情况下， 任何 由此产生的州际执法行动所涉及的程序与该公司在加利福尼亚州注册成立/以加利福尼亚州为基地的情况不会有明显不同。 负责执行相关法律的加利福尼亚州机构 将遵循其标准程序、其中包括要求提供信息、签发传票和罚款，以及在必要时实施逮捕。如果公司拒绝回应或遵守规定、该机构可能会 向 法院提起诉讼，以执行相关法律(s) 。 此时， 法院将评估加利福尼亚州是否对此事中的公司 具有管辖权 。(And as explained above、如果该公司的潜在非法活动与加利福尼亚州有足够的联系，则加利福尼亚州确实拥有管辖权。）在由此产生的司法程序 之后，如果 法院裁定公司败诉 、公司应遵守由此产生的判决，该判决在全美范围内均可执行。

To provide greater clarity, agencies in the United States do not generally engage in “walk-in” or “dawn raid” investigations without cause. Instead, U.S. agencies generally (1) respond to complaints, reports, or other information indicating a legal violation may have occurred, (2) investigate (including by seeking or forcing cooperation from the entity suspected of breaking the law), and then (3) utilize a court hearing or other legal process to attempt to prove that the violation indeed occurred and to issue appropriate penalties.
为了更清楚地说明问题，美国的机构一般不会无缘无故地进行 "突袭"或 "凌晨突袭"调查。相反，美国(1)对投诉、报告或表明可能发生了违法行为的其他信息做出回应，(2)进行调查（包括寻求或迫使涉嫌违法的实体合作）、然后 (3) 利用法庭听证或其他法律程序，试图证明确实发生了违法行为，并做出 适当的 处罚。

Specific agencies that may enforce California law against a non-California corporation (especially in relation to activities impacting California) include, for example, the California Franchise Tax Board (which enforces California tax law), the California Privacy Protection Agency (which enforces California data privacy law), the California Department of Consumer Affairs Division of Investigation (which enforces consumer protection laws), among others.
可能对非加州公司执行加州法律（尤其是与影响加州的活动有关的法律）的特定机构包括，例如，加州特许税务局（负责执行加州税法）、加州隐私保护局（负责执行加州数据隐私法）、加州消费者事务调查部（负责执行消费者保护法）以及其他机构。

To be clear, if Goofish is not incorporated in California and if it does not maintain its principal place of business (i.e., headquarters) in California, it will not be subject to general jurisdiction within the state, and it will only be subject to specific jurisdiction pertaining to transactions or activities with a sufficient nexus to the state. For example, California courts and law enforcement agencies will not have jurisdiction over a transaction between a New York buyer and a Florida seller, where Goofish’s U.S. entity is incorporated in Delaware and it does not have a headquarters in California.
明确地说，如果 Goofish 不是在加利福尼亚注册成立 并且如果它没有在加利福尼亚维持其主要营业地（即总部） ，它将不受一般司法管辖 、总部），它将不受加利福尼亚州内的一般司法管辖，而仅受与加利福尼亚州有充分关联的交易或活动相关的特定司法管辖。 例如，如果 Goofish 的美国实体在特拉华州注册成立，且总部不在加利福尼亚州，那么加利福尼亚州的法院和执法机构对纽约州买方和佛罗里达州卖方之间的交易没有管辖权。

What preferential or incentive policies (e.g., tax credits, start-up capital support, R&D grants, etc.) are available in Delaware and California specifically for start-up businesses? Please list the specific policies, application requirements, and approval authorities. Are these policies only for companies incorporated in the state? Can an out-of-state company enjoy the policies after registering a branch or setting up an office in the state? Does our newly established company in the state qualify as a startup? Will the company not be able to take advantage of the policy due to the nationality of its shareholders/real controllers (actual control by a Chinese company)?
特拉华州和加利福尼亚州有哪些专门针对初创企业的优惠或激励政策（如税收减免、启动资金支持、研发补助等）？请列出具体政策、申请要求和审批机构。这些政策是否只针对在本州注册的公司？州外公司在该州注册分公司或设立办事处后，能否享受这些政策？我们在州内新成立的公司是否属于初创公司？公司是否会因股东/实际控制人的国籍（由中国公司实际控制）而无法享受政策？

California
加利福尼亚州

California generally makes its incentive programs available to all businesses, not just startups. (Small business grants are an exception here, but they are given only to small, low-dollar companies and generally provide no more than $10,000). However, the following programs are frequently utilized by start-up companies in the state.
加州的激励项目通常面向所有企业，而不仅仅是初创企业。(小企业补助金是个例外，但它只提供给小规模、低金额的公司，一般不超过 10,000 美元）。不过，该州的新创公司经常利用以下计划。

California Competes Program
加州竞争计划

The California Competes program offers tax credits to business that will create jobs and economic benefit in California. Through a 5-year agreement, businesses commit to meeting yearly milestones for full-time employment, salary levels, and project investment. A business must meet milestones for each taxable year to earn the allocated credit for that year. The credit reduces California tax liability. It is managed by the California Franchise Tax Board.
"加州竞争 "计划为在加州创造就业机会和经济效益的企业提供税收抵免。通过一项为期 5 年的协议，企业承诺达到全职就业、薪资水平和项目投资的年度里程碑。企业必须达到每个纳税年度的里程碑，才能获得该年度分配的抵免额。该抵免可减少加州的纳税义务。它由加州特许税务局管理。

The minimum credit amount is $20,000. Businesses can be granted several million dollars, however, and applicants choose how much credit to apply for. In the application, a business must explain why it “needs” its requested amount of credit, and specifically how the amount of credit requested will enable or incentivize it to create new full-time jobs that might not otherwise exist in California.
最低信贷额度为 20,000 美元。但企业可获得几百万美元的贷款，申请者可自行决定申请多少贷款。在申请中，企业必须解释其 "需要 "所申请信贷额度的原因，并具体说明所申请的信贷额度将如何帮助或激励企业创造新的全职就业机会，否则这些就业机会可能不会在加州出现。

Award of the credit will be based on the following factors:
学分的授予将基于以下因素：

The number of jobs the business will create or retain in this state.
企业将在本州创造或保留的工作岗位数量。

The compensation paid or proposed to be paid by the business to its employees, including wages, benefits, and fringe benefits.
企业已支付或拟支付给员工的报酬，包括工资、福利和附带福利。

The amount of investment in this state by the business.
企业在本州的投资额。

The extent of unemployment or poverty where the business is located.
企业所在地的失业或贫困程度。

The incentives available to the business in this state, including incentives from the state, local government, and other entities.
本州为企业提供的激励措施，包括州政府、地方政府和其他实体提供的激励措施。

The incentives available to the business in other states.
其他州为企业提供的激励措施。

The duration of the business’ proposed project and the duration the business commits to remain in this state.
企业拟议项目的期限以及企业承诺留在本州的期限。

The overall economic impact in this state of the applicant’s project or business.
申请者的项目或业务对本州的总体经济影响。

The strategic importance of the business to the state, region, or locality.
T企业对国家、地区或地方的战略重要性。

The opportunity for future growth and expansion in this state by the business.
企业未来在本州发展壮大的机会。

The training opportunities provided to employees.
为员工提供的培训机会。

The extent to which the anticipated benefit to the state exceeds the projected benefit to the business from the tax credit.
国家的预期收益超过企业从税收减免中获得的预期收益的程度。

The extent to which the credit will influence the applicant’s ability, willingness, or both, to create new full-time jobs in this state that might not otherwise be created in the state by the applicant or any other business in California.
该信贷将在多大程度上影响申请人在本州创造新的全职工作岗位的能力、意愿或两者兼而有之，否则申请人或加利福尼亚州的任何其他企业可能不会在本州创造这些工作岗位。

Commitment to treating workforce fairly and creating, quality, full-time, wage, and salary jobs.
承诺公平对待劳动力，创造高质量、全职、有工资和薪水的工作岗位。

The extent to which the tax credit influences the applicant’s decision to relocate jobs into California from states that have enacted laws that:
税收减免在多大程度上影响了申请人将工作岗位从已颁布法律的州迁入加州的决定：

Permit discrimination on the basis of sexual orientation, gender identity, or gender expression; or
允许基于性取向、性别认同或性别表达的歧视；或

Deny or interfere with women’s reproductive rights.
剥夺或干涉妇女的生殖权利。

Corporations incorporated in other states may apply. However, Goofish would need to demonstrate that its business would produce jobs and economic benefit in the State of California. It would also need to have an office in California.
在其他州注册的公司也可以申请。但是，Goofish 需要证明其业务将为加利福尼亚州创造就业机会和经济效益。它还需要在加州设立办事处。

Businesses of all sizes may apply—not just startups.
各种规模的企业都可以申请，不仅仅是初创企业。

The nationality of shareholders/controllers is not a determining factor under the California Competes Program.
股东/控制人的国籍不是加州竞争计划的决定因素。

State of California Research and Development Tax Credit
加利福尼亚州研发税收抵免

The State of California Research and Development Tax Credit allows companies to receive a 15% tax credit for qualified in-house research expenses made in California. It is managed by the California Franchise Tax Board.
加利福尼亚州研究与开发税收抵免允许公司为在加利福尼亚州进行的符合条件的内部研究支出获得 15%的税收抵免。该计划由加州特许税务局管理。

To qualify, a taxpayer’s research must be conducted within California and include basic or applied research of scientific inquiry, original investigation for the advancement of scientific or engineering knowledge or improved function of a business component.
纳税人的研究必须在加州范围内进行，并包括科学探索的基础研究或应用研究、为促进科学或工程知识发展而进行的原创性调查，或为改善企业组成部分的功能而进行的研究。

Corporations incorporated in other states may apply. However, relevant R&D expenses would need to be incurred within the State of California.
在其他州注册成立的公司也可申请。但是，相关的研发费用必须是在加利福尼亚州内产生的。

Businesses of all sizes may apply—not just startups.
各种规模的企业都可以申请，不仅仅是初创企业。

The nationality of shareholders/controllers is not a determining factor.
股东/控股人的国籍不是决定因素。

New Employment Credit
新就业信贷

California’s New Employment Credit is a tax credit overseen by the California Franchise Tax Board. It is available to employers that:
加利福尼亚州的新就业信贷是一项由加利福尼亚州特许税务局监管的税收信贷。它适用于符合以下条件的雇主

Engage in a trade or business in California;
在加州从事贸易或商业活动；

Hire a qualified full-time employee in the state;
聘请 一名 合格的全职员工 在本州工作；

Receive a reservation for that employee;
接收该员工的预订;

Pay wages for work performed by that employee in a designated geographic area (DGA); and
为该员工在指定地理区域（DGA）内完成的工作支付工资 ；以及

See here for a map of California DGAs.
See here 获取加州 DGA 地图。

Report the credit on a timely filed (including extensions) original return.
在及时提交（包括延期）的原始申报表中报告信贷.

Corporations incorporated in other states may apply. However, the employee in relation to which the credit is claimed would need to be hired and work within California (and specifically within a California DGA).
在其他州成立的公司也可以申请。但是，与申请抵免有关的雇员必须是在加利福尼亚州（特别是在加利福尼亚州的 DGA 内）受雇和工作的 。

Businesses of all sizes may apply—not just startups.
各种规模的企业都可以申请，不仅仅是初创企业。

The nationality of shareholders/controllers is not a determining factor.
股东/控股人的国籍不是决定因素。

We recommend that Goofish consult its tax advisor regarding its eligibility for tax credits under California law. The above-mentioned programs are non-refundable tax credits, meaning they operate only to reduce tax liability incurred in the state of California. If Goofish’s activity would not otherwise generate significant California tax liability, structuring its U.S. entity specifically to qualify for these credits would likely not offer Goofish a significant benefit.
我们建议 Goofish 咨询 其 税务 顾问 有关其根据加利福尼亚州法律获得税收抵免的资格。 上述计划是不可退还的税收抵免，这意味着它们只能用于减少在加利福尼亚州产生的税负。如果 Goofish 的活动不会产生大量加州税负，那么专门为获得这些抵免而构建其美国实体可能不会给 Goofish 带来重大利益。

Delaware
特拉华州

Like California, Delaware offers a number of grants and tax credits to new and small businesses with a physical footprint in the state. Again, we recommend that Goofish consult its tax advisor regarding its eligibility for tax credits under Delaware law.
与加利福尼亚州一样，特拉华州也为在该州开展业务的新企业和小企业提供了大量的补助金和税收减免。 我们再次建议 Goofish 咨询 其 税务 顾问 有关其根据特拉华州法律获得税收减免的资格。

Grants and Capital Support
赠款和资本支持

EDGE Grants provide matching grants (up to $100,000 for STEM-based companies, and $50,000 for other companies) to Delaware small businesses through on-going rounds of a competitive selection process. To be eligible, applicant entities must have been in operation less than 7 years, employ 10 full time employees or fewer, be “majority located in Delaware” and may not have more than $500,0000 in net assets.
EDGE 赠款提供配套赠款 （STEM 型公司最高 100,000 美元，其他公司最高 50,000 美元） 给 STEM 型公司和其他公司、通过一轮又一轮的竞争性遴选过程，向特拉华州的小型企业提供等额补助金（STEM 类公司最高可达 100,000 美元，其他公司最高可达 50,000 美元）。申请实体的运营时间必须少于 7 年，雇用 10 名或 10 名以下全职员工，"大部分员工位于特拉华州"，净资产不得超过 500,000 美元。

Additionally, Delaware’s State Small Business Credit Initiative-Funded Programs (SSBCI) offer lending programs to small businesses owners who are, or in live in, socially or economically disadvantaged areas, or often cannot obtain loans due to a lack of collateral. Two additional programs provide capital support for early stage businesses: the Accelerator and Seed Capital Program, which invests in idea-stage start-up companies and typically have fewer than 10 employees, and the Early-Stage Venture Capital Program, which focuses on investments in underserved startups. Companies must be Delaware-based to participate in these programs.
此外，特拉华州的州小企业信贷倡议资助计划（SSBCI） 为以下小企业主提供贷款计划、 或生活在社会或经济贫困地区 的小企业主提供贷款计划，这些小企业主往往由于缺乏抵押品而无法获得贷款 。T 两项 附加计划为早期企业提供资金支持：T 加速器和种子资本计划 投资于处于构思阶段的初创公司，这些公司的员工人数通常少于 10 人、 和早期风险投资计划 ，重点投资于服务不足的初创公司 。C 公司必须以特拉华州为基地才能参与这些计划。

Tax Credits
税收减免

New Business Facility Tax Credit. This program provides a tax credit to businesses that create at least 5 new jobs and provide a capital investment of at least $200,000.
新商业设施税收抵免该计划为创造至少 5 新的就业机会和提供至少200美元的资本投资的企业提供税收抵免、000 美元。

New Economy Jobs Tax Credit. Delaware employers may claim a refundable tax credit for creating new jobs in the state. Employers who add a minimum of 50-200 new jobs within the state, and within designated salary ranges, may qualify for a credit up to 40% of withholding taxes collected and paid on behalf of those new employees. Additional credits of up to 25% are available for employers who create new jobs in targeted growth zones, unincorporated municipalities, and at former brownfield sites.
新经济就业税收抵免 。特拉华州的雇主可以申请可退还的税收抵免，用于在该州创造新的就业机会。在 州内至少新增 50-200 个工作岗位，并且在 指定工资范围内 的雇主、 可能有资格获得 抵免 高达 40% 的 代这些新员工收取和支付的预扣税 。在目标增长区、未并入的市镇和前棕色地块创造新工作岗位的雇主还可获得高达 25%的额外 优惠。

Research and Development Tax Credit. Delaware offers a refundable tax credit equal to either: (a) 10% of the excess of the taxpayer’s total Delaware qualified research and development over its Delaware base amount or (b) 50% of Delaware’s apportioned share of the taxpayer’s federal research and development tax credits.
研究与开发税收抵免 。 特拉华州 提供一项 可退还的 税收抵免，抵免额等于以下任一项： 研究与发展税收抵免 ：(a) 纳税人的特拉华州合格研发总额超出其 特拉华州基数或（b）特拉华州分摊的纳税人联邦研究与开发税收抵免额的 50% 。

Considering the potential impacts of President Biden's Executive Order 14117 (the “Executive Order on Preventing Certain Foreign Entities from Acquiring Large Amounts of Sensitive Personal Data and Related Data of American Citizens and Government”) and the “Protecting Americans from Foreign Harmful Application Act” (H.R. 7521) on Goofish, what specific compliance actions should we take at this stage to mitigate business risks? If it is advisable to wait and see, please let us know.
考虑到拜登总统的第 14117 号行政命令（"关于防止某些外国实体获取大量美国公民和政府的敏感个人资料和相关资料的行政命令"）和 "保护美国人免受外国有害应用法案"（H.R. 7521）对 Goofish 的潜在影响，现阶段我们应采取哪些具体的合规行动来降低业务风险？如果观望为宜，请告知我们。

EO 14117
第 14117 号行政命令

The February 28, 2028 executive order issued by President Biden (the “Executive Order on Preventing Certain Foreign Entities from Acquiring Large Amounts of Sensitive Personal Data and Related Data of American Citizens and Government,” or the “EO”) directs the U.S. Department of Justice (“DOJ”) to issue regulations restricting U.S. companies from transferring or selling “bulk U.S. sensitive personal data” to “covered persons” who are subject to the jurisdiction of “countries of concern,” which will likely include China (including Hong Kong and Macau).
拜登总统于 2028 年 2 月 28 日签发的行政命令（" 关于防止某些外国实体获取大量美国公民和政府的敏感个人数据和相关数据的行政命令" 或 "行政命令"） 指示美国政府应在美国公民和政府的敏感个人数据和相关数据 中，包括美国公民和政府的敏感个人数据和相关数据 中，包括美国公民和政府的敏感个人数据和相关数据。S.司法部（"DOJ"）发布法规限制美国公司向"批量美国敏感个人数据""受关注国家"（可能包括中国（包括香港和澳门））管辖的 "受关注人士 "的 "批量美国敏感个人数据"。

As directed by the EO, the DOJ published an Advance Notice of Proposed Rulemaking (“ANPRM”), which was subject to a period of public comment. The comment period concluded on April 19, 2024. The DOJ has not yet issued final regulations.
根据《行政命令》的指示，司法部发布了《拟议规则制定预先通知》（"ANPRM"），并在一定时期内征求公众意见。征求意见期于 2024 年 4 月 19 日结束。司法部尚未发布最终法规。

At a high level, when the regulations become effective, certain large-scale data transactions with Chinese owned or controlled entities and certain other China-related entities and individuals (or those from other countries of concern) involving six types of sensitive personal data will be prohibited, while other categories of “restricted transactions” may proceed only if the U.S. person complies with predefined security requirements.
从高层次来看，当法规生效时、某些涉及六类敏感个人数据的大规模数据交易将被禁止。而其他类别的 "限制交易 "只有在美国人符合预先确定的安全要求的情况下才能进行。

The ANPRM does not impose new regulations or restrictions on how U.S. companies store and share this sensitive personal information with entities located in the United States, regardless of that entity’s citizenship status or potential affiliation with a “country of concern.”
《ANPRM 》并未对美国公司如何存储和与位于 美国 的实体共享此类敏感个人信息施加新的法规或限制，无论该实体的公民身份或与 "相关国家 "的潜在关联如何。

The six categories of “sensitive personal data” include: (1) covered personal identifiers; (2) precise geolocation and related sensor data; (3) biometric identifies; (4) human genomic data; (5) personal health data; and (6) personal financial data.
六类 "敏感个人数据 "包括(1) 所涵盖的个人识别信息；(2) 精确的地理位置和相关传感器数据；(3) 生物特征识别；(4) 人类基因组数据；(5) 个人健康数据；(6) 个人财务数据。

“Covered personal identifiers” under consideration include data like full or truncated government identification numbers (such as social security numbers, driver’s license or passport numbers), financial account numbers, device-based or hardware-based identifiers, and demographic or contact data (such as name, birth date, birthplace, address).
审议中的 "涵盖的个人识别信息 "包括完整或截断的政府身份号码（如社会安全号码、驾照或护照号码）、金融账户号码、基于设备或硬件的识别信息以及人口统计或联系数据（如姓名、出生日期、出生地、地址）等数据。

“Personal financial data” includes data about an individual’s credit, charge, debit card or bank account, including purchases and payment history.
"个人财务数据 "包括有关 个人的信用卡、签账卡、借记卡或禁用k 账户的数据，包括购买和付款历史记录。

The regulations will only apply to data transactions above certain numerical thresholds. The DOJ is considering adopting bulk thresholds within the following ranges:
该法规仅适用于超过某些数字阈值的数据交易。司法部正在考虑在以下范围内采用批量阈值：

Goofish may wait until the final regulations are issued to consider any compliance implications. To mitigate business risk, however, Goofish could choose to not transfer data falling within the categories of sensitive personal information identified above to China (including Hong Kong). Goofish could process, store, or transfer its data within the U.S. or within Singapore, which seems consistent with Goofish’s plan as outlined in background section above.
Goofish 可能会 等到最终法规发布 后再考虑任何合规影响 。 不过，为了降低业务风险， Goofish 可以选择不 向中国（包括香港）传输属于上述敏感个人信息类别的数据。Goofish 可以 在美国或新加坡 处理、存储或传输其数据，这似乎与上文背景部分所述的 Goofish 计划 一致。

As one note, while the EO continues to allow U.S. entities to share personal information to most third-party countries that are not designated as “countries of concern”—like Singapore—subsequent DOJ regulations could seek to address re-export risk, if data is transferred thereafter to a “country of concern.”
值得注意的是， 尽管《电子法令》继续允许美国实体 与 分享 个人信息。 共享 个人信息到大多数未被指定为 "受关注国家"- 如新加坡 - 的第三方国家，DOJ 的后续法规 可能会寻求解决再出口风险、"

Protecting Americans from Foreign Adversary Controlled Applications Act (H.R. 7521)
《保护美国人免受外国敌对势力控制应用法》（H.R. 7521）

H.R. 7521, the “Protecting Americans from Foreign Adversary Controlled Applications Act” (the “Act”), was incorporated as Division H of H.R. 815, which was signed by President Biden into law on April 24, 2024. TikTok filed a complaint in federal court challenging the constitutionality of the law on May 7, 2024, and the litigation is still pending in federal court in Washington state.
H.R. 7521，即《保护美国人免受外国敌对势力控制的应用程序法案》（以下简称《法案》）, 被纳入H.R. 815的H分部，并于2024年4月24日由拜登总统签署成为法律。TikTok 于 2024 年 5 月 7 日向联邦法院提起诉讼，质疑该法律的合宪性，目前该诉讼仍在华盛顿州联邦法院待决。

The Act prohibits the distribution, maintenance, or updating of “a foreign adversary controlled application” “within the land or maritime borders of the United States,” effectively banning such apps from the U.S. market.
该法禁止 "在美国陆地或海上边界 "分发、维护或更新 "外国敌对势力控制的应用程序"，实际上是禁止此类应用程序进入美国市场。

The term “foreign adversary controlled application” means a “website, desktop application, mobile application, or augmented or immersive technology application that is operated, directly or indirectly (including through a parent company, subsidiary, or affiliate), by (A) [TikTok entities]; or (B) a covered company that – (i) is controlled by a foreign adversary; and (ii) that is determined by the President to present a significant threat to the national security of the United States following the issuance of – (I) a public notice proposing such determination; and (II) a public report to Congress, submitted not less than 30 days before such determination.” H.R. 815, Division H, Sec. 2(g)(3)(A)-(B).
术语 "外国敌对势力控制的应用程序 "是指由 (A) [TikTok 实体] 直接或间接（包括通过母公司、子公司或关联公司）运营的" 网站、桌面应用程序、移动应用程序或增强或沉浸式技术应用程序；(I)发布公告，提出对美国国家安全的重大威胁；(II)向国会提交公开报告，并在作出该决定前不少于 30 天提交。"H.R. 815， H 分部，第 2(g)(3)(A)-(B) 节。

Assuming Goofish incorporates in the U.S., it could only be considered a “foreign adversary controlled application” after a determination by the President that it presents a “significant threat to the national security of the United Sates.”
假设 Goofish 在美国注册成立，只有在总统认定其对 "美国国家安全构成重大威胁 "后，才能将其视为 "外国敌方控制的应用程序"。

The term “controlled by a foreign adversary” means the “covered company” or entity is: “(A) a foreign person that is domiciled in, is headquartered in, has its principal place of business in, or is organized under the laws of a foreign adversary country; (B) an entity with respect to which a foreign person or combination of foreign persons described in subparagraph (A) directly or indirectly own at least a 20 percent stake; or (C) a person subject to the direction or control of a foreign person or entity described in subparagraph (A) or (B).” H.R. 815, Division H, Sec. 2(g)(1).
"受外国敌方控制 "是指 "受保公司 "或实体是："(A) 住所、总部、主要营业地位于外国敌对国或根据外国敌对国法律组建的外国人士；(B)(A)项所述的外国个人或外国个人的组合直接或间接拥有至少 20% 股份的实体；或(C)受(A)或(B)项所述外国个人或实体指示或控制的人。" H.R. 815， H 分部，第 2(g)(1)节。

A “covered company” means “an entity that operates, directly or indirectly (including through a parent company, subsidiary, or affiliate), a website, desktop application, mobile application, or augmented or immersive technology application” that permits users to create accounts to generate and share media content with other users, and that has more than 1 million monthly active users. H.R. 815, Division H, Sec. 2(g)(2).
"涵盖公司 "是指"" 直接或间接（包括通过母公司、子公司或关联公司）运营网站的实体、桌面应用程序、移动应用程序或增强或沉浸式技术应用程序"允许用户创建帐户以生成媒体内容并与其他用户共享媒体内容，且月活跃用户超过 100 万的实体。H.R. 815， H 分部，第 2(g)(2)节。

The Act does not immediately take effect.
该法不会立即生效。

With respect to the TikTok entities, the Act provides that it will begin to apply 270 days after the date of its enactment, meaning January 19, 2025. H.R. 815, Division H, Sec. 2(a)(2)-(3).
H.R. 815， H 分部，第 2(a)(2)-(3) 节。

With respect to other “foreign adversary controlled applications,” the Act will begin to apply 270 days after the date of the Presidential determination contemplated in Section 2(g)(3)(B).
对于其他 "外国对抗控制申请"，该法案将在第 2(g)(3)(B)条规定的总统裁定日期后 270 天开始适用。

The Act provides that the President may grant a one-time extension of not more than 90 days if the President certifies to Congress that “a path to executing a qualified divestiture has been identified” and that there is evidence of progress towards executing that divestiture, and there are binding legal agreements in place to enable the execution of such qualified divestiture during the extension period. H.R. 815, Division H, Sec. 2(a)(3).
该法案规定，如果总统向国会证明 "已经确定了执行合格资产剥离的途径"，并且有证据表明在执行该资产剥离方面取得了进展，而且已经签订了具有约束力的法律协议，可以在延长期内执行该合格资产剥离，则总统可以批准一次性延长不超过 90 天的期限。H.R. 815，H 分部，第 2(a)(3)节。

The Act does not apply where a “qualified divestiture” is executed prior to the date that a prohibition would begin to apply. H.R. 815, Division H, Sec. 2(c).
本法案不适用于在禁令开始适用之日前执行的 "合格资产剥离"。H.R. 815， H 分部，第 2(c) 节。

A “qualified divestiture” is in relevant part defined to mean a divestiture or similar transaction that “the President determines, through an interagency process, would result in the relevant foreign adversary controlled application no longer being controlled by a foreign agency.” H.R. 815, Division H, Sec. 2(g)(6).
"合格的资产剥离 "在相关部分被定义为 "总统通过机构间程序确定将导致相关外国敌方控制的应用程序不再受外国机构控制 "的资产剥离或类似交易。H.R. 815，H 分部，第 2(g)(6)节。

There are many uncertainties and external factors as to how the law would apply to Goofish, and we would not recommend any compliance actions be taken at this time.
该法律如何适用于 Goofish 还存在许多不确定性和外部因素，我们不建议此时采取任何合规行动。

It is unclear how the November presidential election could impact the enforcement of the law; former President Trump has reportedly expressed support for TikTok (despite previous attempts to ban it), and Vice President Kamala Harris has not indicated whether or not she would enforce the ban, should it go into effect.
目前还不清楚 11 月的总统大选会对该法律的执行产生怎样的影响；据报道，前总统特朗普表示支持 TikTok（尽管之前曾试图禁止它），而副总统卡马拉-哈里斯（Kamala Harris）也没有表示如果禁令生效，她是否会执行禁令。