【新加坡公司注册小知识】资本利得在新加坡需要纳税吗

2019年01月10日     1,608     检举

新加坡不对资本利得征税。

新加坡产生的收入或来源于新加坡的收入 (“新加坡来源”),或在新加坡收到来源于新加坡境外的收入(“境外 来源”)均须在新加坡纳税,除非另有豁免。

近年来,新加坡企业所得税税率逐渐下降,2005-2007 年税率为 20%, 2008-2009 年税率为 18%,自 2010 年以后企业所得税税率维持在 17%

Gains from the sale of a property, shares and financial instruments in Singapore are generally not taxable. However, gains from "trading in properties" may be taxable.

但是有一点要注意,频繁的买卖新加坡房地产,有可能被征收增值税!

Gains from Sale of Property

Generally, the gains derived from the sale of a property in Singapore are not taxable as it is a capital gain。 一般来说,在新加坡卖了房地产后所得的增值部分是免税的。

Taxable Gains from Sale of Property

The gains may be taxable if the individual buys and sells property with a profit-seeking motive, or deemed to be trading in properties. Whether a person is deemed to be carrying on a trade will depend on individual circumstances. Some criteria used to assess if you are trading in properties are as follows:

但是, 如果一个人买卖房地产的动机是为了获取增值利润,或者更直接的就是买卖炒作房地产。那么就有可能被征收房地产增值税。大家注意看以下几点。

Frequency of transactions (buying and selling of properties);

买卖房产的交易频繁度

Reasons for acquiring and selling of property;

购买房地产和出售房地产的动机

Financial means to hold the property for long term; and

是否持有房地产是为了长远的打算,

Holding period

以及持有房地产的时间

Reporting Taxable Gains

申报房地产增值收入

You must declare taxable gains from the sale of property under 'Other Income' in your tax form. 纳税人在税务申报时需要在其他收入项中申报房地产的增值收入。

Gains from Sale of Shares and Financial Instruments

Generally, profits or losses derived from the buying and selling of shares or other financial instruments are viewed as personal investments. Payouts from insurance policies are also not taxable as they are capital receipts.

一般来说,在新加坡买卖股份或者金融产品都算作个人的投资行为。保单付款也不征税,因为它们是资本收入。

These profits are capital gains and are not taxable. You need not report such gains in your tax return.这些利润是资产增值部分,不需要纳税。 你也不需要在报税的时候填写在税单里。

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