个税报税又开始了，个独和合伙生意sole proprietorship/partnership老板作为自雇形式，需要在报税时候申报自己生意的收入和净利润。本文简单科普哪些是可以作为商业成本扣除，哪些做帐时候不可以申报为商业成本而减少缴税。对于复杂账务的生意还是建议雇佣专业的第三方会计去做帐。
什么是可扣除的业务费用成本？
根据新加坡税务局的说法，新加坡的可扣除业务费用包括您在创收过程中完全且专门承担的所有费用。以下是附带条件：新加坡所得税法不应禁止任何费用扣除。所有的费用都应该是收入性质的。不是商业资本。任何费用都不应该是或有负债。这意味着它们必须被招致，而不是将它们与将来可能发生或可能不会发生的情况挂钩。所有的费用都应该纯粹是为了创收而发生的。
什么是不可扣除的业务费用成本？
不可抵扣的业务费用与可抵扣的费用正好相反。换句话说，这些成本不应该在产生收入的过程中产生。那是什么意思？好吧，您可以在这里放置资本支出，例如您花在固定资产和公司注册上的资金，以及您与员工一起产生的所有个人支出——包括娱乐和旅行费用。
可扣除的业务费用成本的四大类
你需要记住一个一般规则。您要求的任何扣除额必须与您的业务相关；你需要证明为什么你需要产生特定的支出来赚取收入。这意味着不能扣除个人或私人费用，也不能扣除任何非专门用于产生业务收入的费用。
1、经营业务费用在合理的范围内，政府将允许您扣除与您的业务日常运营相关的某些成本。该清单因国家/地区而异，但总体而言，您可以申请扣除以下业务费用：
可以扣除与维护营业场所、设备和机械有关的业务维护费用。允许扣除的金额和程度因国家/地区而异；装修（相对于维修）通常是不允许的，因为它们是与收入没有直接关系的资本支出，但也有例外。马来西亚允许对营业场所进行翻新和翻新的税收减免高达 300,000 林吉特；而新加坡则允许公司就翻新营业场所的费用申请扣除高达 300,000 新元的费用。
交通/旅行费用可能会被扣除，通常是在业务过程中乘坐公共运输工具的费用。例如，在新加坡，员工的旅行津贴是可以扣除的；与私家车和公司用车有关的费用不是。包括货车、卡车和公共汽车等商用车辆的机动车辆费用也可以扣除，通常与维修、保养、停车费和汽油费有关。此类别中其他允许的业务费用包括租金、水电费和电话费；营销和广告费用；执照和执照更新所产生的费用。某些在家办公的业务费用可能会被扣除，特别是考虑到越来越多的员工在家工作。例如，新加坡的 IRAS 将允许在家办公的工作人员在开始在家工作后扣除额外的电费和电信费用。
2. 员工/员工成本
您可以扣除在正常业务运营过程中花在员工身上的某些类别的薪水、工资、佣金和奖金。工资和奖金通常是允许扣除的，但您需要向各自的内部税收机构查询其他费用，这些费用可能因国家/地区而异。例如，在新加坡，如果医疗费用不超过员工一年获得的总薪酬的 1%，则可以扣除。在印度尼西亚，员工以实物形式获得的福利（如免费住房）不能对提供福利的公司进行免税，但提供给所有员工的膳食和交通费用可以免税。如果您也可以扣除某些社会保障/退休计划，您可能需要咨询您的会计师。例如，在新加坡，只要低于年度 SRS 供款上限，雇主对其雇员的补充退休计划 (SRS) 的供款可作为员工成本全额扣除。
3. 财务和专业费用
无论您是聘请律师来处理法律纠纷，还是让您的企业获得特定服务的认可，您支付给这些政府或专业机构的费用（在一定范围内）都可以从您的业务收入中扣除。其中包括律师、簿记员、报税员和会计师等收取的费用。许多政府税收服务允许扣除在正常业务过程中产生的利息，但前提是有关贷款用于商业目的。新加坡还允许扣除借贷成本（担保费、银行期权费、预付款费等），以替代利息费用或降低利息成本。
4. 某些宗教和公民支出
认识到宗教实践和社区意识活动对整个社会的有益影响，许多政府允许扣除在履行公民或宗教义务过程中产生的商业费用。例如，新加坡、马来西亚和印度尼西亚各自的税收服务允许扣除或提供退税以支付某些宗教会费——这些可能包括（但不限于）清真寺建设基金捐款、zakat、fitrah 或其他宗教会费法律授权。在新加坡，向公认的公共品格机构 (IPC) 提供的捐款和志愿工作可以从个人的纳税义务中扣除，最高可达捐款价值的 250%。
附可扣和不可扣费用列表
Examples of Deductible and Non-Deductible Business Expenses
The IRAS allows you to declare the following as deductible business expenses:
Water and electricity costs.
Employees’ wages.
Transport and travel costs for business assignments.
Telephone bills
Tax fees, including the service fees that you pay a tax agent.
Supplementary Retirement Scheme (SRS) contributions.
Stock obsolescence.
Statutory and Regulatory expenses.
Staff welfare and benefits expenses.
Staff training expenses.
Staff remunerations, including bonuses, salaries, and allowances.
Secretarial fees.
Retrenchment payments, including contractual retrenchment payments, ex-gratia retrenchment payments, and outplacement support costs - as long as there’s no complete business cessation.
Research and development expenses.
Costs incurred in the registration of trademarks, patents, and designs.
Costs incurred in the rental of business premises.
Renovation costs.
Provision for obsolete stocks.
Provision for bad and doubtful debts.
Property tax expenses.
Printing and stationery costs.
Postage expenses.
Costs for periodicals and newspapers.
Office upkeep expenses.
Motor vehicle expenses - including upkeep, maintenance, plus running and financing costs of goods / commercial vehicles.
Medical expenses.
Legal and professional fees incurred in trade and revenue transactions.
Intellectual property (IP) licensing expenditure.
Interest incurred on loans intended for re-financing previous loans or borrowings.
Interest incurred on late payment of fees to a Management Corporation for a Strata Title Plan (MCST).
Interest expenses.
Insurance costs for underwriting bad trade debts.
Payments for Insurance premiums.
Employee's income tax paid by the employer.
Exhibition expenses.
Exchange loss (trade and revenue in nature).
Entertainment expenses.
Employment Assistance Payment (EAP).
Employee Equity-Based Remuneration (EEBR) Scheme payments.
Directors' remuneration costs.
Directors' fees.
Digital taxes imposed through turnover taxes (not income taxes).
Voluntary cash contributions to self-employed persons' Medisave Account.
Cash spend in topping-up of Employees' CPF Minimum Sums.
Ad-hoc contributions to employees' Medisave accounts.
Statutory CPF contributions.
Bank charges.
Auditors' remuneration.
Advertisement costs.
Administrative expenses.
Accounting fees.
Non-deductible expenses, on the other hand, include the funds that you spend on:
Withholding tax on the interest payments paid by companies on-behalf of non-residents.
Retrenchment payments such as ex-gratia retrenchment payments and outplacement support costs - in the event of a complete business cessation.
Provision for obsolete stocks.
Provision for bad and doubtful debts.
Private vehicle hire.
Private and domestic expenses that are not incurred for business purposes.
Prepaid expenses.
Penalties.
Motor vehicle expenses for S-plated and RU-plated cars.
Legal and professional fees for non-trade or capital transactions.
