您應該預扣多少稅？
How Much Tax You Should Withhold
根據付款的性質，預扣稅率會有所不同。 有關預扣稅率的更多詳細信息，您可以參考以下麒麟小編整理的最全付款類型和適用的預扣稅率表。
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.
何時以及如何向稅務局代扣代繳稅款？
When and How to File and Pay the Tax Withheld to IRAS
付款人必須在向非居民付款之日起的第二個月的15日之前，向稅務局進行電子申報並繳納預扣稅。
例如：2020年6月18日，環球智慧有限公司按合同規定需要向任職的外國董事A支付2020年第二季度董事金2萬新元。那麼按照法規，公司需要扣除22%的預扣稅，在2020年7月15日前向稅務局申報並繳納該筆4400新元稅費，董事A實際領取董事金為（$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.
哪些收入不需要繳納預扣稅呢？
What income are not applicable to withholding tax
新加坡公司支付給外國個人或者機構的股息分紅不需要繳納預扣稅。例如，馬先生在新加坡註冊了ABC有限公司，公司2020年年底支付給股東馬先生100萬美元分紅，該筆收入不需要支付任何稅費。
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.
為什麼要納稅？
Why we need to pay tax
從企業主的角度，我們來問一個靈魂拷問的問題，為什麼要納稅？對企業主來說，納稅的意義在哪裡？麒麟諮詢要告訴企業主的是，你們賺取的利潤需要一個主權政府去背書，去認證這是合法收入，去保護你的合法收入不被侵犯。隱瞞收入偷稅漏稅導致沒有主權政府替你背書，那麼公司股東的祖國有權調查/罰沒收入，利潤取得國家有權調查罰沒/收入，公司的商業夥伴的所在國有權調查/罰沒收入，風險極大。
