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税务专业分享会 新加坡税务体制 1 议程: 1. 新加坡税务体制简介 A.企业所得税 B.预扣税 C.消费税 2. 如何运用新加坡的税务体制 税务优惠 生产力与创新津贴(Productivity and Innovation Credit) 3. 新加坡个人所得税简介 2 1. 1. 新加坡税务体制简介新加坡税务体制简介 (A A)企业所得税)企业所得税 a)a) Basis of tax assessmentBasis of tax assessment (征税范围)(征税范围) semisemi- -territorial basisterritorial basis Income derived and accrued from Singapore; or (新加坡国土范围内赚 取的)或 Income received or deemed received in Singapore (实际或被认为已汇 入新加坡的收入。) 国外收入认为已汇入的情况:国外收入认为已汇入的情况: 用于支付新加坡公司的商业债务 用于购买流动物产并将之带入新加坡国土范围 b)b) Tax ResidenceTax Residence (税务局民)(税务局民) Place of control or management (实际管理机构点) Usually refers to where directorsmeetings are held (董事会议举办地点) c)c) Year of assessment (YA)Year of assessment (YA) basis periodbasis period (征税年(征税年) Preceding year accounting year (前个财政年度) 譬如:31 Dec 2010 - YA 2011 d)d) Corporate tax rate Corporate tax rate (企业所得税率)(企业所得税率) From YA 2010 onwards 17%17% 但,新加坡税法为首1万新币的税务收入和接下来的29万新币提供了75% 和 50% 的部分免税优惠。 因此,首30万新币的有效企业所得税率减低至仅8.36%。 3 1. 1. 新加坡税务体制简介新加坡税务体制简介 (A A)企业所得税)企业所得税 e)e) Tax treatment for dividendTax treatment for dividend (股息分红的税收待遇)(股息分红的税收待遇) Dividend declared by Singapore incorporated companies are one-tier dividend (新加坡施行单一公司税制,并采取单阶式派息制度。 派息制度 以公司税后保留盈余为派息标准。) One-tier dividend is notnot taxable in the hands of the recipients in Singapore. (收到单层股息的股东将获免税) f)f) Taxable incomeTaxable income (纳税收入)(纳税收入) Income of any person accruing in and derived (赚取于)from Singapore or received or deemed received in (收到于)Singapore from outside Singapore in respect of :- gains or profits from any trade, business;业务盈利 dividends, interest or discounts; 股息、利息或折扣 Rent (租金), royalties (使用费), premiums (溢价)and any other profits arising from property (任何有关物产的收入); and any gains or profits of an income nature not falling within any of the preceding items (任何以上没指出的收入)。 资本利得在新加坡是免税的资本利得在新加坡是免税的。 4 1. 1. 新加坡税务体制简介新加坡税务体制简介 (A A)企业所得税)企业所得税 g)g) DeductionsDeductions (费用税前抵扣(费用税前抵扣) Expenses Wholly and Exclusively incurred in the production of the income (完全和纯粹的为生产收入的成本费用) Not specifically disallowed (没有被税法指定排除的费用)under Section 15 of the Singapore Income Tax Act (“SITA”) (譬如:私 家车费用、私家车燃料费、投资费用等资本类费用。). h)h) Capital allowances (CA)Capital allowances (CA) 税务折旧抵扣税务折旧抵扣 资本扣除资本扣除 Also known as tax depreciation On plant and machinery 机器工具 譬如:电脑 、打印机(1年)、桌椅(3年) 税务折旧抵扣大于会计折旧, 因此进一步减低新加坡的有效企业所得税 率 i)i) Double tax treaties (DTAs)Double tax treaties (DTAs) 双边税收协定双边税收协定 Singapore has so far concluded tax treaties with 86 countries with the aims to:- (新加坡目前已签署了86个双边税收协定,主要目 的为:) Eliminate double taxation (消除双边纳税) Reduce withholding tax (减低预扣税) Grant foreign tax credit (提供境外税务抵扣) 5 1. 1. 新加坡税务体制简介新加坡税务体制简介 (A A)企业所得税)企业所得税 k)k) 国外股息国外股息/ /国外分行利润国外分行利润 在新加坡现有的国内免税制下,由海外汇入的国外股息和国外分行利 润若符合新加坡所得税法规,第十三节,第八条款,将获免税。 新加坡所得税法规第十三节,第九条款同时列明,免税条款只施予那 些必须在国外缴税,以及顶点税率至少15% 的海外国家。 即使由海外汇入的股息与海外利润无法在新加坡所得税法规第十三节, 第八条款下免税,此海外收入也可借由双重课税协议或新加坡所得税 法规第50A节减低其应付的新加坡税额。 6 1. 1. 新加坡税务体制简介新加坡税务体制简介 (B B)预扣税)预扣税 What is WithholdingWhat is Withholding Tax?Tax? (什么是预扣税?)(什么是预扣税?) A non-resident is liable to pay income tax on Singapore-sourced income (非居民有义务为新加坡赚取的收入进行纳税). Under the law, when a person makes payment of a specified nature (指定的付款) to a non-resident (非居民), he has to withhold a percentage of that payment and pay the amount withheld to IRAS (付款人有义务对有关付款进行预扣并交纳于税局). The amount withheld is called the withholding tax (预扣的税金称为预扣 税). Who is nonWho is non- -resident?resident? (谁是非居民?)(谁是非居民?) In Singapore, the tax residence status (税务局民) of a company depends on (取决于)where the control and management of its business is exercised (实际管理机构). 譬如:A company is tax resident in Singapore if the control and management of its business is exercised in Singapore. Generally, a Singapore branch of a foreign company is not treated as a Singapore tax resident since the control and management is vested with an overseas parent company (新加坡分公司通常不被视为新加坡税务居民因公 司的实际管理机构通常于总公司)。 7 1. 1. 新加坡税务体制简介新加坡税务体制简介 (B B)预扣税)预扣税 For What Payment Do I Withhold Tax?For What Payment Do I Withhold Tax? (需要缴付预扣税的付款)(需要缴付预扣税的付款) A person has to withhold tax when he makes payments of the following nature to a non-resident person (付款人有义务对以下付款进行预扣): i. Interest(利息), commission (佣金), fee in connection with any loan or indebtedness (或任何关于贷款的费用); ii.Royalty or other payments for the use of or the right to use any movable property (任何的产权使用费); iii.Payment for the use of or the right to use (使用费)scientific , technical, industrial or commercial knowledge (商业知识) or information or for the rendering of assistance or service in connection with the application or use of such knowledge or information; iv.Management fee (管理费用); v. Rent or other payments for the use of any movable property (租金); vi.Directors fee payment (董事费); vii.Etc (其他). 8 1. 1. 新加坡税务体制简介新加坡税务体制简介 (B B)预扣税)预扣税 WithholdingWithholding Tax RateTax Rate
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