注意！ 在向非居民提供某些类型的付款（例如利息，特许权使用费，服务等）时，个人必须预扣税款。预扣税率取决于付款的性质。
A person must withhold tax when certain types of payments (e.g. interest, royalty, services etc.) are made to non-resident persons. The rate of withholding tax depends on the nature of payment.
针对以上图表中的标示字母，请看下面的讲解。
什么是SRS账户
The Supplementary Retirement Scheme (SRS) is a voluntary scheme to encourage individuals to save for retirement, over and above their CPF savings. Contributions to SRS are eligible for tax relief. Investment returns are tax-free before withdrawal and only 50% of the withdrawals from SRS are taxable at retirement.
新加坡补充退休计划（SRS）是一项自愿计划，旨在鼓励个人为退休储蓄， 在他们的公积金储蓄基础上更多保障。 SRS上的储蓄有资格获得减税。投资回报在提款前是免税的，在退休时只有50％的SRS提款需纳税。
发帖时间： 新加坡福智霖投资资讯
