新加坡公司如何逼税

2019年06月05日

根据所得税法令,在新加坡的独资公司和合伙企业都将按照其持有人的个人所得税税率征税。根据“所得税法令”第10(1)(a)条文,公司持有人或个别的合伙人,将根据其所得的利润份额缴纳税款。

目前的累进税率如下所示:

2017年课税年

应课税收入

税率

应税总额

$

(%)

$

首笔

20,000

0

0

接着的

10,000

2.0

200

首笔

30,000

200

接着的

10,000

3.5

350

首笔

40,000

550

接着的

40,000

7.0

2,800

首笔

80,000

3,350

接着的

40,000

11.5

4,600

首笔

120,000

7,950

接着的

40,000

15

6,000

首笔

160,000

13,950

接着的

40,000

18

7,200

首笔

200,000

21,150

接着的

40,000

19

7,600

首笔

240,000

28,750

接着的

40,000

19.5

7,800

首笔

280,000

36,550

接着的

40,000

20

8,000

首笔

320,000

44,550

超过

320,000

22

将公司注册为私人有限公司(PLC)并在新加坡设立私人有限公司,公司能享有以下事项:

1. 给予新创公司免税:新成立的新加坡注册公司将有机会在首三个估税年获得全额免税。

• 在2020年课税年之前:首100,000新元应课税收入能免税100%; 接下来的20万新元将获得50%的免税。

• 2020年课税年起:首10万新元应课税收入能豁免税务75%; 接下来的10万新元有50%免税。

2. 部分免税:所有现有的新加坡注册公司,其每年的盈利都可以申索部分免税。

• 在2020年课税年之前:首10,000新元应课税收入能豁免税务75%; 接下来的290,000新元能有50%的免税.

• 2020年课税年起:首10,000新元应课税收入免税额为75%;接下来的190,000新元免税额为50%。

比较私人有限公司和独资企业或合伙企业的税务节约:

从以上图表可以看出,320,000新元应税收入的个人所得税为44,550新元。 我们将以税务数据来做节税对比。

2020年课税年之前

公司税务 – 新创公司的税务豁免

请参阅新加坡税务局(IRAS)网站了解更多有关新创公司豁免税务的资格

豁免

应课税收入

税率

应税总额

首10万新元100%

100,000

0

0

接着的20万新元50%

200,000

8.5

17,000

接着的2万新元0%

20,000

17

3,400

320,000

20,400

节税: 44,550 – 20,400 = $24,150

公司税务 – 部分免税

豁免

应课税收入

税率

应税总额

首1万新元75%

10,000

4.25

425

接着的29万新元50%

290,000

8.5

24,650

接着的2万新元0%

20,000

17

3,400

320,000

28,475

节税: 44,550 – 28,475 = $16,075

2020年课税年起

公司税务 – 新创公司的税务豁免

请参阅新加坡税务局(IRAS)网站了解更多有关新创公司豁免税务的资格

豁免

应课税收入

税率

应税总额

首10万新元75%

100,000

4.25

4,250

接着的10万新元50%

100,000

8.5

8,500

接着的12万新元0%

120,000

17

20,400

320,000

33,150

节税: 44,550 – 33,150 = $11,400

公司税务 – 部分免税

豁免

应课税收入

税率

应税总额

首1万新元75%

10,000

4.25

425

接着的19万新元50%

190,000

8.5

16,150

接着12万新元0%

120,000

17

20,400

320,000

36,975

节税: 44,550 – 36,975 = $7,575

世诚国际(新加坡)可以帮助您的新公司设立成为私人有限公司,从而为您的盈利申索免税。我们可以在您开始经商时就提供税务咨询,并叙述如何在首三个课税年能有免税时最大限度地通过有效的税务规划为新注册的公司带来税务豁免。

新加坡公司如何逼税

All sole proprietorships and partnership in Singapore are taxed based on the personal income tax rate of their owners under the Income Tax Act. Owners or individual partners will be subjected to a tax based on their share of profits from their trade under Section 10(1)(a) of the Income Tax Act.

The current progressive tax rates are as listed below:

YA 2017

Chargeable

Income

Rate

Gross Tax Payable

$

(%)

$

On the first

20,000

0

0

On the next

10,000

2.0

200

On the first

30,000

200

On the next

10,000

3.5

350

On the first

40,000

550

On the next

40,000

7.0

2,800

On the first

80,000

3,350

On the next

40,000

11.5

4,600

On the first

120,000

7,950

On the next

40,000

15

6,000

On the first

160,000

13,950

On the next

40,000

18

7,200

On the first

200,000

21,150

On the next

40,000

19

7,600

On the first

240,000

28,750

On the next

40,000

19.5

7,800

On the first

280,000

36,550

On the next

40,000

20

8,000

On the first

320,000

44,550

Above

320,000

22

By registering your business as a private limited company (PLC) and setting up a private limited company in Singapore, the company is entitled to:

1. Tax Exemption for New Start-up Companies: Newly established Singapore incorporated companies are entitled to full tax exemption in their first three years of assessments.

• Before YA 2020: the first S$100,000 is exempted at 100 percent; the next S$200,000 is exempted at 50 percent.

• YA 2020 onwards: the first S$100,000 is exempted at 75 percent; the next S$100,000 is exempted at 50 percent.

2. Partial Tax Exemption: All existing Singapore incorporated companies may claim partial tax exemption on their profits yearly.

• Before YA 2020: the first S$10,000 is exempted at 75 percent; the next S$290,000 is exempted at 50 percent.

• YA 2020 onwards: the first S$10,000 is exempted at 75 percent; the next S$190,000 exempted at 50 percent.

Comparison of the tax savings of a private limited company over a sole proprietor or partnership:

As you can see from the table above, personal tax for a chargeable income of S$320,000 is S$44,550. We will do a comparison with corporate tax figures to illustrate the tax savings.

BEFORE YA 2020

COMPANY TAX – under tax exemption for new start-up companies

Please refer to IRAS website for the qualifying criteria for new start-up tax exemption

Exemption

Chargeable income

Rate

Gross tax payable

100% on first $100,000

100,000

0

0

50% on next $200,000

200,000

8.5

17,000

0% on next $20,000

20,000

17

3,400

320,000

20,400

Tax savings: 44,550 – 20,400 = $24,150

COMPANY TAX – under partial tax exemption

Exemption

Chargeable income

Rate

Gross tax payable

75% on first $10,000

10,000

4.25

425

50% on next $290,000

290,000

8.5

24,650

0% on next $20,000

20,000

17

3,400

320,000

28,475

Tax savings: 44,550 – 28,475 = $16,075

YA 2020 ONWARDS

COMPANY TAX – under tax exemption for new start-up companies

Please refer to IRAS website for the qualifying criteria for new start-up tax exemption

Exemption

Chargeable income

Rate

Gross tax payable

75% on first $100,000

100,000

4.25

4,250

50% on next $100,000

100,000

8.5

8,500

0% on next $120,000

120,000

17

20,400

320,000

33,150

Tax savings: 44,550 – 33,150 = $11,400

COMPANY TAX – under partial tax exemption

Exemption

Chargeable income

Rate

Gross tax payable

75% on first $10,000

10,000

4.25

425

50% on next $190,000

190,000

8.5

16,150

0% on next $120,000

120,000

17

20,400

320,000

36,975

Tax savings: 44,550 – 36,975 = $7,575

SIAMSingapore) can help to incorporate your new business as a private limited company and thus claim a tax exemption on your trade profits. We can provide tax advice on commencement of business activities and describe how to maximise the year of assessment during the first three years where tax exemptions are available to newly incorporated companies through effective tax planning.

注册新加坡公司有以下几点优势好处:

1. 可提高企业知名度及国际地位,创立国际品牌,提升产品竞争力;

2. 可开设外币账户,资金转移灵活,无外汇管制,方便收汇用汇;

3. 成立手续简单快捷,费用低,门槛低;

4. 超过1/3的世界500强在新加坡设立总部;

5. 新加坡签署了50个避免双重课税协定和30项投资保证协议;

6. 新加坡作为全球最大的外汇市场之一,拥有完善的金融体制,吸引许多区域财务中心在此落户;

7. 新加坡是世界的金融、贸易及航运中心。

新加坡公司注册条件:

1. 公司名称要求 : 英文名称(目前不接受中文名注册);

2. 董事(必须至少包括1位新加坡公民或永久居民PR担任董事);

3. 股东(任何国籍人士均可);

4. 公司法定秘书;

5. 注册地址(公司必须提供一个新加坡本地的注册地址);

6. 经营范围:新加坡公司最多可以选择2个营业项目;

7. 注册资本不限制(新加坡公司的注册资本最低从1新币起,最高没有上限。新加坡公司对于注册资本的缴足无严格的时间限制,且不征收印花税)。

新加坡公司如何逼税

关于我们

世诚国际资产管理有限公司是一家全球离岸公司服务提供商,始创定位为大中华地区企业服务机构,服务包含海外公司注册,公司年审,会计报税与审计,国际商标注册,企业境外上市规划,离岸融资,离岸地区商业调查报告及离岸法律咨询等业务。经过多年的打造与沉淀,公司客户遍布中国大陆,香港,新加坡,菲律宾,马来西亚,日本,韩国,俄罗斯,立陶宛,波兰,英国,美国等国家,我们对每一位客户的服务做到精益求精,让每一位客户感到服务的满意。

世诚国际资产管理有限公司

世诚国际(新加坡)有限公司

世诚国际(澳门)有限公司

FAC Assurance PAC(Singapore)

聪诚会计师事务所

进铿会计师行

世诚卓越投资咨询(深圳)有限公司

香港 澳门 新加坡 深圳 上海 北京 重庆 成都 杭州 大连 厦门

新加坡公司如何逼税

葛永钧先生

世诚国际(新加坡)CEO

FAC Assurance PAC CEO

澳洲国立大学工商管理硕士

新加坡政府特许执业注册会计师

新加坡会计师协会(ISCA)及

英国特许公认会计师协会(ACCA)双重资深会员

新加坡公司如何逼税

Helen Chai

世诚国际(新加坡)投资总监

世诚卓越新加坡首席信托顾问

清华大学和加拿大大学硕士双学位

新加坡资产信托资深顾问

21年地产信托经验,中英文兼通

新加坡公司如何逼税

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