又到报税时，大伙儿讨论下那些情况可以少交或免税！！！

goldrain

<P>请问以上条款PR适用么还是只能是居民。如果我和老婆是PR，那我的父母过来是不是可以使用以上条款？</P>
<P>谢谢</P>

fredfred123

<P 0in -4.5pt 0pt 0in; tab-stops: 382.5pt"><FONT size=+0><FONT face=Verdana><FONT size=1>只适用于小孩是新公民.</FONT></FONT></FONT></P>
<P 0in -4.5pt 0pt 0in; tab-stops: 382.5pt"><FONT size=+0><FONT face=Verdana><FONT size=1></FONT></FONT></FONT> </P>
<P 0in -4.5pt 0pt 0in; tab-stops: 382.5pt"><FONT size=+0><FONT face=Verdana><FONT size=1>You may claim Grandparent Caregiver Relief (GCR) of $3,000 in respect of <STRONG>one</STRONG> of your or your spouse’s/ex-spouse’s parent or grandparent if you are a working mother who is married, divorced or widowed. Your or your spouse’s/ex-spouse’s parent or grandparent must:<o:p></o:p></FONT></FONT></FONT></P>
<P 0in -4.5pt 0pt 0in; tab-stops: 27.0pt 337.5pt 382.5pt"><FONT face=Verdana><FONT size=1> <o:p></o:p></FONT></FONT></P>
<P 0in -4.5pt 0pt 0.25in; TEXT-INDENT: -0.25in; tab-stops: 27.0pt list .5in 58.5pt left 337.5pt 382.5pt"><FONT face=Verdana><FONT size=1>(a) be living in Singapore; <o:p></o:p></FONT></FONT></P>
<P 0in -4.5pt 0pt 0.25in; TEXT-INDENT: -0.25in; tab-stops: 27.0pt list .5in 58.5pt left 337.5pt 382.5pt"><FONT face=Verdana><FONT size=1>(b) be looking after any of your children who is a citizen of Singapore and is 12 years old or younger in 2005; and  <o:p></o:p></FONT></FONT></P>
<P 0in -4.5pt 0pt 0.25in; TEXT-INDENT: -0.25in; tab-stops: 27.0pt list .5in 58.5pt left 337.5pt 382.5pt"><FONT face=Verdana><FONT size=1>(c) not be carrying on any trade, business, profession, vocation or employment during the year 2005. <o:p></o:p></FONT></FONT></P>

逍遥居士

<P>TO: goldrain , fredfred123 ,</P>
<P>以上条款是针对<FONT color=#ee1196>居住</FONT>本地的缴税人，并没有限制一定是新加坡PR或公民。当然父母和孩子一定要在本地居住或与你们住同一屋檐下。</P>

fredfred123

父母若拿5年的LTSVP, 可申请$5000 relief per parent.


请问以上条款PR适用么还是只能是居民。如果我和老婆是PR，那我的父母过来是不是可以使用以上条款？
谢谢

逍遥居士

<P>若有意在本地长期居留并希望减免个人所得税，也可考虑开一退休辅助计划户头Supplementary Retirement Scheme (SRS), 存放进此户头的现金（最高存款额度PR及新加坡人为S$12,500, 62岁时再提出）也可免缴个人所得税，并可用来购买某些投资、保险等产品。</P>
<P><B>For Year of Assessment 2007</B><BR>
<TABLE cellSpacing=1 cellPadding=4 width="95%" bgColor=#000000 border=0>

<TR bgColor=#993300>
<TD width=90><FONT color=#ffffff> </FONT></TD>
<TD>
<DIV align=right><FONT color=#ffffff><B>Chargeable Income ($)</B></FONT></DIV></TD>
<TD width=40>
<CENTER><FONT color=#ffffff><B>Rate (%)</B></FONT> </CENTER></TD>
<TD>
<DIV align=right><FONT color=#ffffff><B>Gross Tax Payable ($)</B></FONT></DIV></TD></TR>
<TR bgColor=#ffffff>
<TD>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

<TR>
<TD>
<P>On the first</P></TD></TR>
<TR>
<TD>
<P>On the next</P></TD></TR></TABLE></TD>
<TD>
<DIV align=right>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

<TR>
<TD class=bullet_text>
<DIV align=right>20 000</DIV></TD></TR>
<TR>
<TD class=bullet_text>
<DIV align=right>10 000 </DIV></TD></TR></TABLE></DIV></TD>
<TD>
<CENTER>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

<TR>
<TD class=bullet_text>
<CENTER>0 </CENTER></TD></TR>
<TR>
<TD class=bullet_text>
<CENTER>3.5 </CENTER></TD></TR></TABLE></CENTER></TD>
<TD>
<DIV align=right>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

<TR>
<TD class=bullet_text>
<DIV align=right>0.00</DIV></TD></TR>
<TR>
<TD class=bullet_text>
<DIV align=right>350.00</DIV></TD></TR></TABLE></DIV></TD></TR>
<TR bgColor=#ffffff>
<TD>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

<TR>
<TD>
<P>On the first</P></TD></TR>
<TR>
<TD>
<P>On the next</P></TD></TR></TABLE></TD>
<TD>
<DIV align=right>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

<TR>
<TD class=bullet_text>
<DIV align=right>30 000</DIV></TD></TR>
<TR>
<TD class=bullet_text>
<DIV align=right>10 000</DIV></TD></TR></TABLE></DIV></TD>
<TD vAlign=bottom>
<CENTER>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

<TR>
<TD class=bullet_text>
<CENTER></CENTER></TD></TR>
<TR>
<TD class=bullet_text>
<CENTER>5.5 </CENTER></TD></TR></TABLE></CENTER></TD>
<TD>
<DIV align=right>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

<TR>
<TD class=bullet_text>
<DIV align=right>350.00</DIV></TD></TR>
<TR>
<TD class=bullet_text>
<DIV align=right>550.00</DIV></TD></TR></TABLE></DIV></TD></TR>
<TR bgColor=#ffffff>
<TD>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

<TR>
<TD>
<P>On the first</P></TD></TR>
<TR>
<TD>
<P>On the next</P></TD></TR></TABLE></TD>
<TD>
<DIV align=right>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

<TR>
<TD class=bullet_text>
<DIV align=right>40 000</DIV></TD></TR>
<TR>
<TD class=bullet_text>
<DIV align=right>40 000</DIV></TD></TR></TABLE></DIV></TD>
<TD vAlign=bottom>
<CENTER>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

<TR>
<TD class=bullet_text>
<CENTER></CENTER></TD></TR>
<TR>
<TD class=bullet_text>
<CENTER>8.5 </CENTER></TD></TR></TABLE></CENTER></TD>
<TD>
<DIV align=right>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

<TR>
<TD class=bullet_text>
<DIV align=right>900.00</DIV></TD></TR>
<TR>
<TD class=bullet_text>
<DIV align=right>3 400.00</DIV></TD></TR></TABLE></DIV></TD></TR>
<TR bgColor=#ffffff>
<TD>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

<TR>
<TD>
<P>On the first</P></TD></TR>
<TR>
<TD>
<P>On the next</P></TD></TR></TABLE></TD>
<TD>
<DIV align=right>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

<TR>
<TD class=bullet_text>
<DIV align=right>80 000</DIV></TD></TR>
<TR>
<TD class=bullet_text>
<DIV align=right>80 000</DIV></TD></TR></TABLE></DIV></TD>
<TD vAlign=bottom>
<CENTER>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

<TR>
<TD class=bullet_text>
<CENTER></CENTER></TD></TR>
<TR>
<TD class=bullet_text>
<CENTER>14 </CENTER></TD></TR></TABLE></CENTER></TD>
<TD>
<DIV align=right>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

<TR>
<TD class=bullet_text>
<DIV align=right>4 300.00</DIV></TD></TR>
<TR>
<TD class=bullet_text>
<DIV align=right>11 200.00</DIV></TD></TR></TABLE></DIV></TD></TR>
<TR bgColor=#ffffff>
<TD>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

<TR>
<TD>
<P>On the first</P></TD></TR>
<TR>
<TD>
<P>On the next</P></TD></TR></TABLE></TD>
<TD>
<DIV align=right>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

<TR>
<TD class=bullet_text>
<DIV align=right>160 000</DIV></TD></TR>
<TR>
<TD class=bullet_text>
<DIV align=right>160 000</DIV></TD></TR></TABLE></DIV></TD>
<TD vAlign=bottom>
<CENTER>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

<TR>
<TD class=bullet_text>
<CENTER></CENTER></TD></TR>
<TR>
<TD class=bullet_text>
<CENTER>17 </CENTER></TD></TR></TABLE></CENTER></TD>
<TD>
<DIV align=right>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

<TR>
<TD class=bullet_text>
<DIV align=right>15 500.00</DIV></TD></TR>
<TR>
<TD class=bullet_text>
<DIV align=right>27 200.00</DIV></TD></TR></TABLE></DIV></TD></TR>
<TR bgColor=#ffffff>
<TD>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

<TR>
<TD>
<P>On the first</P></TD></TR>
<TR>
<TD>
<P>Above</P></TD></TR></TABLE></TD>
<TD>
<DIV align=right>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

<TR>
<TD class=bullet_text>
<DIV align=right>320 000</DIV></TD></TR>
<TR>
<TD class=bullet_text>
<DIV align=right>320 000</DIV></TD></TR></TABLE></DIV></TD>
<TD vAlign=bottom>
<CENTER>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

<TR>
<TD class=bullet_text>
<CENTER></CENTER></TD></TR>
<TR>
<TD class=bullet_text>
<CENTER>20 </CENTER></TD></TR></TABLE></CENTER></TD>
<TD vAlign=top>
<DIV align=right>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

<TR>
<TD class=bullet_text>
<DIV align=right>42 700.00</DIV></TD></TR>
<TR>
<TD class=bullet_text>
<DIV align=right></DIV></TD></TR></TABLE></DIV></TD></TR></TABLE></P>

fredfred123

<P><FONT face=Verdana size=1></FONT> </P>
<P><FONT face=Verdana size=1>To: <FONT color=#61b713>逍遥居士</FONT></FONT></P>
<P><FONT face=Verdana size=1>your children who is a <U><STRONG>citizen of Singa</STRONG>pore</U> and is 12 years old or younger in 2005</FONT></P>

逍遥居士

<DIV class=quote><B>以下是引用<I>fredfred123</I>在2006-3-28 13:57:00的发言：</B><BR>
<P><FONT face=Verdana size=1></FONT></P>
<P><FONT face=Verdana size=1>To: <FONT color=#61b713>逍遥居士</FONT></FONT></P>
<P><FONT face=Verdana size=1>your children who is a <U><FONT color=#dd2292><FONT size=2><STRONG>citizen of Singapore</STRONG></FONT></FONT></U> and is 12 years old or younger in 2005</FONT></P></DIV>
<P>
<P>挂一漏万，年纪大了，真有点儿老眼昏花了 ---- 谢谢指正哦！</P>
<P><STRONG><FONT color=#421ae6>其他有不妥或错误之处，欢迎大家指出更正</FONT></STRONG></P>

本地姜

<DIV class=quote><B>以下是引用<I>fredfred123</I>在2006-3-28 13:32:00的发言：</B><br>
<P 382.5pt? tab-stops: 0in; 0pt -4.5pt 0in><FONT size=+0><FONT face=Verdana><FONT size=1>只适用于小孩是新公民.</FONT></FONT></FONT></P>
<P 382.5pt? tab-stops: 0in; 0pt -4.5pt 0in><FONT size=+0><FONT face=Verdana><FONT size=1></FONT></FONT></FONT></P>
<P 382.5pt? tab-stops: 0in; 0pt -4.5pt 0in><FONT size=+0><FONT face=Verdana><FONT size=1>You may claim Grandparent Caregiver Relief (GCR) of $3,000 in respect of <STRONG>one</STRONG> of your or your spouse’s/ex-spouse’s parent or grandparent if you are a working mother who is married, divorced or widowed. Your or your spouse’s/ex-spouse’s parent or grandparent must:<o:p></o:p></FONT></FONT></FONT></P>
<P 382.5pt? tab-stops: 0in; 0pt -4.5pt 0in 337.5pt 27.0pt><FONT face=Verdana><FONT size=1><o:p></o:p></FONT></FONT></P>
<P left 382.5pt? tab-stops: 0pt -4.5pt 0in 337.5pt 27.0pt 58.5pt .5in list -0.25in; TEXT-INDENT: 0.25in;><FONT face=Verdana><FONT size=1>(a) be living in Singapore; <o:p></o:p></FONT></FONT></P>
<P left 382.5pt? tab-stops: 0pt -4.5pt 0in 337.5pt 27.0pt 58.5pt .5in list -0.25in; TEXT-INDENT: 0.25in;><FONT face=Verdana><FONT size=1>(b) be looking after any of your children who is a citizen of Singapore and is 12 years old or younger in 2005; and  <o:p></o:p></FONT></FONT></P>
<P left 382.5pt? tab-stops: 0pt -4.5pt 0in 337.5pt 27.0pt 58.5pt .5in list -0.25in; TEXT-INDENT: 0.25in;><FONT face=Verdana><FONT size=1>(c) not be carrying on any trade, business, profession, vocation or employment during the year 2005. <o:p></o:p></FONT></FONT></P></DIV>
<P>
<P>这就是我在第7楼所讲的其他条款，谢谢补充，换句话说，纳税人配偶中必须有一方必须是新公民，孩子才有可能会是公民，父母让子女给祖父母照顾，才能拿到这项回扣。</P>
<P>前面有位先生说让父母来新加坡短期照顾孙子，如果是通过旅游签证申请他们过来，严格讲是不符合上面（a）项在新加坡居住（living in Singapore）的条款，当然祖父母在去年申请到PR，自然没问题，至于其他像DP证，老猫还真不好说。当然大家尽管去试，反正报税申请回扣时要报他们的证件号码，批不批这个回扣就由税务署去决定。</P><br>

[此贴子已经被作者于2006-3-28 14:17:11编辑过]

逍遥居士

<DIV class=quote><B>以下是引用<I>本地姜</I>在2006-3-28 11:21:00的发言：</B><BR><BR>
<P><FONT style="BACKGROUND-COLOR: #f3f3f3">老猫要纠正两点：</FONT></P>
<P><FONT style="BACKGROUND-COLOR: #f3f3f3">1. 祖父母看护者扣除（Grandparent Caregiver Relief）是从去年估税年开始，不是今年首创，只是知道的人不多，很可惜有些朋友错过了回扣。</FONT></P>
<P><FONT style="BACKGROUND-COLOR: #f3f3f3">2. <FONT color=#e61ae6>只要老婆有工作，祖父母帮忙照顾孙子，居民纳税人的夫妇可以选择那一位要申请回扣，不一定只有老婆才能申请，丈夫也同样能申请。谁要申请看谁的缴税率较高，配偶之间要协凋好。</FONT>当然还有其他相关条件，老猫就不再多说了。</FONT></P></DIV>
<P ><FONT face=Verdana><FONT color=#e61a6b size=2><STRONG>NOTE:</STRONG></FONT></FONT></P>
<P ><FONT size=2></FONT> </P>
<P ><FONT face=Verdana><FONT size=2>You may claim Grandparent Caregiver Relief (GCR) of $3,000 in respect of one of your or your spouse’s/ex-spouse’s parent or grandparent if you are a working mother who is married, divorced or widowed. Your or your spouse’s/ex-spouse’s parent or grandparent must:<o:p></o:p></FONT></FONT></P>
<P ><STRONG><A><FONT color=#000000 size=3>1</FONT></A><FONT color=#000000><FONT size=3>. Can my husband and I share this relief? </FONT></FONT></STRONG></P>
<P ><FONT size=3> <o:p></o:p></FONT></P>
<P ><FONT size=1><FONT size=3><FONT color=#dd2292><STRONG>No,</STRONG></FONT> <FONT color=#d52b6f>this relief is only for working mothers.</FONT></FONT> <o:p></o:p></FONT></P>

本地姜

<DIV class=quote><B>以下是引用<I>逍遥居士</I>在2006-3-28 14:11:00的发言：</B><br><br>
<P><FONT face=Verdana><FONT color=#e61a6b size=2><STRONG>NOTE:</STRONG></FONT></FONT></P>
<P><FONT size=2></FONT></P>
<P><FONT face=Verdana><FONT size=2>You may claim Grandparent Caregiver Relief (GCR) of $3,000 in respect of one of your or your spouse’s/ex-spouse’s parent or grandparent if you are a working mother who is married, divorced or widowed. Your or your spouse’s/ex-spouse’s parent or grandparent must:<o:p></o:p></FONT></FONT></P>
<P><STRONG><A><FONT color=#000000 size=3>1</FONT></A><FONT color=#000000><FONT size=3>. Can my husband and I share this relief? </FONT></FONT></STRONG></P>
<P><FONT size=3><o:p></o:p></FONT></P>
<P><FONT size=1><FONT size=3><FONT color=#dd2292><STRONG>No,</STRONG></FONT> <FONT color=#d52b6f>this relief is only for working mothers.</FONT></FONT> <o:p></o:p></FONT></P></DIV>
<P>老猫也眼花了，仔细再研究那个条款，逍遥居士说的对，确实是只有工作的太太才能申请，也谢谢指正哦！。[em04]</P>

[此贴子已经被作者于2006-3-28 14:27:17编辑过]