<p>15%是 Non-Resident Individual, 继续受雇于新加坡超过183天/每年或者跨3年,就按Resident Individual收,多收的会退回给你的。不用担心!</p><p><font face="Times New Roman"><span style="FONT-SIZE: 8pt; COLOR: black;"><a name="res"><b><span style="FONT-SIZE: 7.5pt; COLOR: black; FONT-FAMILY: Verdana;"><font size="3">What</font></span></b></a><b><span style="FONT-SIZE: 7.5pt; COLOR: black; FONT-FAMILY: Verdana;"><font size="3"> is meant by a Resident Individual?</font></span></b></span></font></p><font face="Times New Roman"><span style="FONT-SIZE: 8pt; COLOR: black;"><span style="FONT-SIZE: 7.5pt; COLOR: black; FONT-FAMILY: Verdana;"><p class="MsoNormal" style="MARGIN: 0in 0in 0pt;"><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt;"><p><font size="3"></font></p></span></p><p><font size="3"></font></p><p></p><p class="MsoNormal" style="MARGIN: 0in 0in 0pt;"><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt;"><font size="3">A Singapore citizen is a tax resident in Singapore if he normally resides in Singapore except for temporary absences that are consistent with the claim to be a resident. <p></p></font></span></p><p></p><p></p><p class="MsoNormal" style="MARGIN: 0in 0in 0pt;"><font size="3"><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt;">A foreigner will be regarded as resident in Singapore if he was physically </span><span lang="EN-GB" style="FONT-SIZE: 8pt; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt;">present or exercising an employment<span style="COLOR: red;"><br/> </span><span style="COLOR: black;">in Singapore for 183 days or more during the year preceding the year of assessment in a capacity other than that of a director of a company. <p></p></span></span></font></p><p></p><p></p><p class="MsoNormal" style="MARGIN: 0in 0in 0pt;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt;"><p><font size="3"></font></p></span></b></p><p><font size="3"></font></p><p></p></span></span></font><font face="Times New Roman"><span style="FONT-SIZE: 8pt; COLOR: black;"><b><span style="FONT-SIZE: 7.5pt; COLOR: black; FONT-FAMILY: Verdana;"><font size="3">What is meant by a Non-Resident Individual?</font></span></b></span></font><font face="Times New Roman"><span style="FONT-SIZE: 8pt; COLOR: black;"><b><span style="FONT-SIZE: 7.5pt; COLOR: black; FONT-FAMILY: Verdana;"></span></b><span style="FONT-SIZE: 7.5pt; COLOR: black; FONT-FAMILY: Verdana; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-bidi-font-family: 'Times New Roman'; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;"><p class="MsoNormal" style="MARGIN: 0in 0in 0pt;"><font size="3"><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial; mso-bidi-font-size: 7.5pt;">In general, an individual will be treated as a non-resident for Singapore tax purposes if he was in Singapore for less than 183 days in a calendar year. </span><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: Arial;"><p></p></span></font></p><p></p><p></p></span></span></font>
[此贴子已经被作者于2007-5-16 14:03:32编辑过] |