注意！ 在向非居民提供某些類型的付款（例如利息，特許權使用費，服務等）時，個人必須預扣稅款。預扣稅率取決於付款的性質。
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.
針對以上圖表中的標示字母，請看下面的講解。
什麼是SRS帳戶
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.
新加坡補充退休計劃（SRS）是一項自願計劃，旨在鼓勵個人為退休儲蓄， 在他們的公積金儲蓄基礎上更多保障。 SRS上的儲蓄有資格獲得減稅。投資回報在提款前是免稅的，在退休時只有50％的SRS提款需納稅。
發帖時間： 新加坡福智霖投資資訊
