您应该预扣多少税？
How Much Tax You Should Withhold
根据付款的性质，预扣税率会有所不同。 有关预扣税率的更多详细信息，您可以参考以下麒麟小编整理的最全付款类型和适用的预扣税率表。
Depending on the nature of payment, the withholding tax rate will vary. For more details on the withholding tax rates, you may refer to the table below.
何时以及如何向税务局代扣代缴税款？
When and How to File and Pay the Tax Withheld to IRAS
付款人必须在向非居民付款之日起的第二个月的15日之前，向税务局进行电子申报并缴纳预扣税。
例如：2020年6月18日，环球智慧有限公司按合同规定需要向任职的外国董事A支付2020年第二季度董事金2万新元。那么按照法规，公司需要扣除22%的预扣税，在2020年7月15日前向税务局申报并缴纳该笔4400新元税费，董事A实际领取董事金为（$20,000 – $4,400）= $15,600 。
The Payer must e-file and pay the withholding tax to IRAS by the 15th of the second month from the date of payment to the non-resident.
For example, on 18th Jun 2020, Universal Wisdom Pte. Ltd. needs to pay its foreign board director Mr. A a director fee of $20,000 as per contract. As per the Income Tax Act, company has to deduct 22% of withholding tax ($4,400) and report to IRAS before 15th Jul 2020. The net amount that director A receives will be only $15,400.
哪些收入不需要缴纳预扣税呢？
What income are not applicable to withholding tax
新加坡公司支付给外国个人或者机构的股息分红不需要缴纳预扣税。例如，马先生在新加坡注册了ABC有限公司，公司2020年年底支付给股东马先生100万美元分红，该笔收入不需要支付任何税费。
The dividend paid from a Singapore registered company to a non-resident foreigner or organization is free from withholding tax. For example, Mr. Ma is the shareholder of ABC company registered in Singapore, the company distributes $1,000,000 dividend to Mr. Ma at the end of year 2020, this dividend is totally tax free.
为什么要纳税？
Why we need to pay tax
从企业主的角度，我们来问一个灵魂拷问的问题，为什么要纳税？对企业主来说，纳税的意义在哪里？麒麟咨询要告诉企业主的是，你们赚取的利润需要一个主权政府去背书，去认证这是合法收入，去保护你的合法收入不被侵犯。隐瞒收入偷税漏税导致没有主权政府替你背书，那么公司股东的祖国有权调查/罚没收入，利润取得国家有权调查罚没/收入，公司的商业伙伴的所在国有权调查/罚没收入，风险极大。
