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新加坡税务

《一》首 3 年从 YA2020 开始（财务年度 2019）--2020 年起，豁免政策有调整： From YA2020 (financial year 2019) to 2020, the exemption policy has bee...

《一》首 3 年

从 YA2020 开始（财务年度 2019）--2020 年起，豁免政策有调整：

From YA2020 (financial year 2019) to 2020, the exemption policy has been adjusted:

税前利润 Pre-tax profits	减免额度Credit for	应交税款 The tax payable	有效税率 Effective tax rate
第一个 The first$100,000	（$75,000）	$4,250	4.25%
接下来 The next$100,000	（$50,000）	$8,500	8.5%
总共 Total$200,000	($125,000)	$12,750

高于$200,001 部分 The portion above $200,001	完全按 17%征收A full 17

享有以上免税计划公司必须符合以下全部条件：

The company enjoying the above tax exemption scheme must meet all the following conditions:

1. 公司在新加坡成立

The company was established in Singapore

2.公司的业务控制和管理必须是在新加坡行使

The business control and management of the Company must be exercised in Singapore

3.公司股东不超过 20 个

No more than 20 shareholders of the company

4.至少一个个人股东其股份持有不低于 10%

At least one individual shareholder holds at least 10% of the shares

《二》第 4 年起：

From the fourth year of II:

新加坡公司成立第 4 年起还是可以享有部分免税计划，豁免率如下：

After the fourth year of its establishment, A Singapore company can still enjoy part of the tax exemption scheme. The exemption rate is as follows:

从 YA2020 开始（财务年度 2019） From YA2020 (Financial Year 2019)

税前利润 Pre-tax profits	减免额度Credit for	应交税款 The tax payable	有效税率 Effective tax rate
第一个$10,000	（$7,500）	$425	4.25%
接下来$190,000	（$95,000）	$16,150	8.5%
总共 Total$200,000	($102,500)	$16,575

高于$200,001 部分 The portion above $200,001	完全按 17%征收A full 17

消费税 The consumption tax

1.消费税是对在新加坡销售的商品或者是在新加坡提供的服务征收的一种税，消费税的税率目前为 7%。

GST is a tax on goods sold or services provided in Singapore and is currently taxed at 7%。

2.如果公司的年营业额将要超过 100 万新币，那么公司必须登记成为有征收消费税的公司。此外，公司也可以自愿登记成为有征收消费税的公司。

If the company's annual turnover is to exceed S $1 million, it must be registered as a company subject to excise duty. In addition, companies can voluntarily register as companies with a consumption tax。

3.消费税将从 2023 年 1 月 1 日起上调8%。并从 2024 年 1 月 1 日起上调9%。

The consumption tax will rise to 8 from January 1, 2023.And increase to 9 percent from January 1, 2024。

其他税率 other rates

其他收入及收益 Other income and earnings	税率 rate
资本收益 Capital gains	0%
新加坡公司税后利润分红 The Singapore company pays a dividend on after- tax profits	0%
海外收入未带人新加坡 Overseas income does not bring people to Singapore	0%
海外收入带入新加坡	取决于新加坡与收入来源国
Overseas income brought into Singapore	之间的税务条例
	Depends on Singapore and the country of
	origin
	Between the tax regulations

❖新加坡居民个税税率(自 2017 年起) Singapore residents of the income tax rate (since 2017)

年收入Annual

income

应交税收入Taxable income

个税税率Income tax

rates

应交税款The tax

payable

不高于

No more than

$30,000

前 before$20,000

接下来 The following$10,000

$200

不高于

No more than

$40,000

前 before$30,000

$200

接下来 The following$10,000

3.5

$350

不高于

No more than

$80,000

前 before$40,000

$550

接下来 The following$40,000

$2,800

不高于 No more than

$120,000

前 before$80,000

$3,350

接下来 The following$40,000

11.5

$4,600

不高于

No more than

$160,000

前 before$160,000

$7,950

接下来 The following$40,000

$6,000

不高于

No more than

$200,000

前$160,000

$13,950

接下来 The following$40,000

$7,200

不高于

No more than

$240,000

前 before$200,000

$21,150

接下来 The following$40,000

$7,600

不高于

No more than

$280,000

前 before$240,000

$28,750

接下来 The following$40,000

19.5

$7,800

不高于

No more than

$320,000

前 before$280,000

$36,550

接下来 The following$40,000

$8,000

超过

More than$320,000

前 before$320,000

$44,550

自$320,001 起

新加坡非居民个税税率 Individual Income tax rate for non-residents in Singapore

非居民的定义：在新加坡生活工作少于 183 天,或者是没有就业准证的公司董事

Definition of non-resident: a company director who has lived and worked in Singapore for less than 183 days, or who has no employment permit

那么就业收入的税率一般为 15%

the employment income tax rate is generally 15%

董事费，咨询收入和其他收入的税率为 22%

director fees, the advisory income and other income shall be levied at the rate of 22%

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