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发表于 22-2-2006 15:25:00|来自:新加坡
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<P><B><FONT size=1><FONT face=宋体 size=2> 税是肯定要交的,至于交多交少,那就看个人情况而定了,请参考下面的资料:</FONT></FONT></B></P>
<P><B><FONT size=1><FONT size=1>This page helps you to better understand your income tax position as a foreigner working in Singapore.</FONT></P>
<P><FONT size=1>1. </FONT><A><FONT size=1><FONT color=#000000>Residence Status</FONT><BR></FONT></A><BR><FONT size=1>The amount of tax you have to pay depends on:<BR>• whether you are regarded as a tax resident or non-resident in </FONT><st1:country-region><st1:place><FONT size=1>Singapore</FONT></st1:place></st1:country-region><FONT size=1>; and <BR>• how much income you earn. <BR><BR>However, your employment income is exempt from tax if you are here on short-term employment. See Table 1 for a summary of the tax implications.<BR><BR>TABLE 1 - Tax Implications at a Glance<o:p></o:p></FONT></P>
<DIV align=left>
<DIV align=center>
<TABLE cellSpacing=1 cellPadding=0 width="100%" border=1>
<TR >
<TD width="20%">
<P align=center><FONT size=1><B><FONT size=1>Employment Period in </FONT></B><st1:country-region><st1:place><st1:country-region><st1:place><B><st1:country-region><st1:place><FONT size=1>Singapore</FONT></B></st1:place></st1:country-region></st1:place></st1:country-region></P></FONT></TD></st1:place></st1:country-region></FONT>
<TD width="14%">
<P align=center><FONT size=1><B><FONT size=1>Resident Status</FONT></B></FONT></P></TD>
<TD width="64%">
<P align=center><FONT size=1><B><FONT size=1>Tax Implications</FONT></B></FONT></P></TD></TR>
<TR >
<TD width="20%">
<P ><FONT size=1><FONT size=1>60 days or less</FONT></FONT></P></TD>
<TD width="14%">
<P align=center><FONT size=1><FONT size=1>Non-Resident</FONT></FONT></P></TD>
<TD width="64%">
<P ><FONT size=1><FONT size=1>Short-term employment income is exempt from tax. This rule does not apply if you are a director, public entertainer or exercising a profession in </FONT><st1:country-region><st1:place><st1:country-region><st1:place><st1:country-region><st1:place><FONT size=1>Singapore.</FONT></st1:place></st1:country-region></st1:place></st1:country-region></st1:place></st1:country-region></FONT></P></TD></TR>
<TR >
<TD width="20%">
<P ><FONT size=1><FONT color=#dd2292 size=1>More than 60 days but less than 183 days</FONT></FONT></P></TD>
<TD width="14%">
<P align=center><FONT size=1><FONT color=#dd2292 size=1>Non-Resident</FONT></FONT></P></TD>
<TD width="64%">
<P ><FONT size=1><FONT color=#dd2292 size=1>Employment income is taxed at 15% or resident rates, whichever gives rise to higher tax.</FONT></FONT></P></TD></TR>
<TR >
<TD width="20%">
<P ><FONT size=1><FONT size=1>183 days or more</FONT></FONT></P></TD>
<TD width="14%">
<P align=center><FONT size=1><FONT size=1>Resident</FONT> <o:p></o:p></FONT></P></TD>
<TD width="64%">
<P ><FONT size=1><FONT size=1>All income is taxed from 0% to 22% from the Year of Assessment 2003.</FONT></FONT></P></TD></TR></TABLE></DIV></DIV>
<P ><BR ></P><U><o:p><FONT size=1></FONT></o:p></U>
<P><B><FONT size=1>2. </FONT><A><FONT color=#000000 size=1>Resident Individual</FONT></A></B><BR><BR><FONT size=1>You will be regarded as a tax resident if </FONT></P>
<UL>
<LI><FONT size=1>You have been in Singapore for at least 183 days in a calendar year; </FONT>
<LI><FONT size=1>You have been physically present or working in Singapore for 3 consecutive years even though the number of days you are in Singapore is less than 183 days in the first and third year. See example below.</FONT></LI></UL>
<P align=center><B><FONT size=1>For Year of Assessment 2006</FONT></B></P><B>
<DIV align=center>
<TABLE cellSpacing=1 cellPadding=0 width="100%" border=1>
<TR >
<TD width="16%">
<P > <o:p></o:p></P></TD>
<TD width="34%">
<P align=center><FONT size=1><B><FONT size=1>Chargeable Income ($)</FONT></B></FONT></P></TD>
<TD width="14%">
<P align=center><FONT size=1><B><FONT size=1>Rate (%)</FONT></B></FONT></P></TD>
<TD width="33%">
<P align=center><FONT size=1><B><FONT size=1>Gross Tax Payable ($)</FONT></B></FONT></P></TD></TR>
<TR >
<TD width="16%">
<P ><FONT size=1><FONT size=1>On the first</FONT><BR><FONT size=1>On the next</FONT></FONT></P></TD>
<TD width="34%">
<P align=right><FONT size=1>20 000</FONT><FONT size=1> <BR><FONT size=1>10 000</FONT> <o:p></o:p></FONT></P></TD>
<TD width="14%">
<P align=center><FONT size=1>0</FONT><BR><FONT size=1><FONT size=1>3.75</FONT></FONT></P></TD>
<TD width="33%">
<P align=right><FONT size=1>0.00</FONT><FONT size=1> <BR><FONT size=1>375.00</FONT></FONT></P></TD></TR>
<TR >
<TD width="16%">
<P ><FONT size=1>On the first</FONT><BR><FONT size=1>On the next</FONT></P></TD>
<TD width="34%">
<P align=right><FONT size=1>30 000</FONT><BR><FONT size=1><FONT size=1>10 000</FONT></FONT></P></TD>
<TD width="14%">
<P align=center><FONT size=1><BR><FONT size=1></FONT><FONT size=1>5.75</FONT></FONT></P></TD>
<TD width="33%">
<P align=right><FONT size=1>375.00</FONT><BR><FONT size=1><FONT size=1>575.00</FONT></FONT></P></TD></TR>
<TR >
<TD width="16%">
<P ><FONT size=1>On the first</FONT><BR><FONT size=1>On the next</FONT></P></TD>
<TD width="34%">
<P align=right><FONT size=1><FONT size=1>40 000</FONT></FONT></P>
<P align=right><FONT size=1><FONT size=1>40 000</FONT><o:p></o:p></FONT></P></TD>
<TD width="14%">
<P align=center><FONT size=1><BR><FONT size=1></FONT><FONT size=1>8.75</FONT></FONT></P></TD>
<TD width="33%">
<P align=right><FONT size=1>950.00</FONT><BR><FONT size=1><FONT size=1>3 500.00</FONT></FONT></P></TD></TR>
<TR >
<TD width="16%">
<P ><FONT size=1>On the first</FONT><BR><FONT size=1>On the next</FONT></P></TD>
<TD width="34%">
<P align=right><FONT size=1><FONT size=1>80 000</FONT></FONT></P>
<P align=right><FONT size=1><FONT size=1>80 000</FONT><o:p></o:p></FONT></P></TD>
<TD width="14%">
<P align=center><FONT size=1><BR><FONT size=1></FONT><FONT size=1>14.5</FONT></FONT></P></TD>
<TD width="33%">
<P align=right><FONT size=1>4 450.00</FONT><BR><FONT size=1><FONT size=1>11 600.00</FONT></FONT></P></TD></TR>
<TR >
<TD width="16%">
<P ><FONT size=1>On the first</FONT><BR><FONT size=1>On the next</FONT></P></TD>
<TD width="34%">
<P align=right><FONT size=1><FONT size=1>160 000</FONT></FONT></P>
<P align=right><FONT size=1><FONT size=1>160 000</FONT><o:p></o:p></FONT></P></TD>
<TD width="14%">
<P align=center><FONT size=1><BR><FONT size=1><FONT size=1></FONT>18</FONT></FONT></P></TD>
<TD width="33%">
<P align=right><FONT size=1>16 050.00</FONT><BR><FONT size=1><FONT size=1>28 800.00</FONT></FONT></P></TD></TR>
<TR >
<TD width="16%">
<P ><FONT size=1><FONT size=1>On the first</FONT><BR><FONT size=1>Above</FONT></FONT></P></TD>
<TD width="34%">
<P align=right><FONT size=1><FONT size=1>320 000</FONT></FONT></P>
<P align=right><FONT size=1><FONT size=1>320 000</FONT><o:p></o:p></FONT></P></TD>
<TD width="14%">
<P align=center><FONT size=1><BR><FONT size=1><FONT size=1></FONT>21</FONT></FONT></P></TD>
<TD width="33%">
<P align=right><FONT size=1>44 850.00<BR></FONT> <o:p></o:p></P></TD></TR></TABLE></DIV></B></FONT></B> |
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