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发表于 1-2-2012 13:16:16|来自:加拿大
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税务局网站有写,通常来说除了基金之外都要交税,但是本地人不需要申报,你收多少股息他们都知道,会算在税务里面,自己看自己符合哪一条吧
http://www.iras.gov.sg/irasHome/page04.aspx?id=146
Dividends are distributions by a company to its shareholders.
It represents returns on shareholder's capital, which may be paid in cash or in kind. For instance, a company may pay its shareholders in the form of company's shares.
Dividends derived in Singapore are taxable unless they are specifically exempted under the Income Tax Act.
Dividends exempt from tax
Dividends are not taxable if they are
Foreign dividends received in Singapore on or after 1 Jan 2004. This excludes foreign source income received through partnerships in Singapore.
Income distributions from unit trusts and real estate investment trusts (REIT), that are authorised under Section 286 of the Securities and Futures Act (excludes distributions out of franked dividends) on or after 1 Jan 2004.
One-tier exempt dividends from companies under the one-tier corporate tax system.
How to report
You need to declare the taxable dividends under 'other income', and the amount of tax deducted (please refer to your dividend vouchers/statements) under ‘Singapore tax deducted at source’ in your tax form.
However, if you hold a Singapore NRIC, the relevant companies paying the dividends will provide information on your taxable dividends to us. You need not declare the dividends (this does not apply to dividends received by joint account holders or where shares are held through nominees).
Type of dividends Need to declare?
Singapore dividends from approved CPF investment Scheme agent banks as shown in the Annual Dividend Statement (ADS) No
Singapore dividends from Central Depository Pte Ltd (CDP) No
Singapore dividends from Supplementary Retirement Scheme (SRS) No
NTUC Fair-Price dividends No
Dividends from share buyback through Special Trading Counters (CTC) No
Dividends from Private Companies No
Any other dividends not included above
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