{"id":475889,"date":"2024-03-21T14:53:22","date_gmt":"2024-03-21T06:53:22","guid":{"rendered":"https:\/\/beta3.law.asia\/?p=475889"},"modified":"2024-03-21T14:53:22","modified_gmt":"2024-03-21T06:53:22","slug":"direction-corrections-singapore-tax","status":"publish","type":"post","link":"https:\/\/beta3.law.asia\/zh-hans\/direction-corrections-singapore-tax\/","title":{"rendered":"\u65b0\u52a0\u5761\u7a0e\u6539\u65b0\u653f\u4e00\u89c8"},"content":{"rendered":"<p style=\"text-align: justify;\"><span class=\"vantage-grey\"><strong>\u4e3a\u4fdd\u6301\u56fd\u5bb6\u7ade\u4e89\u529b\uff0c\u5b9e\u73b0\u80fd\u6e90\u8f6c\u578b\uff0c\u4e0e\u65b0\u7684\u56fd\u9645\u6807\u51c6\u63a5\u8f68\uff0c\u65b0\u52a0\u5761\u6b63\u5b9e\u65bd\u4e00\u7cfb\u5217\u7a0e\u6536\u6539\u9769\u653f\u7b56\u3002<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">\u65b0\u52a0\u5761\u6700\u8fd1\u63a8\u51fa\u4e00\u7cfb\u5217\u7a0e\u6536\u6539\u9769\u63aa\u65bd\uff0c\u8fd9\u80cc\u540e\u6709\u7740\u5e7f\u6cdb\u7684\u8003\u91cf\u56e0\u7d20\u3002\u7a0e\u6539\u65e2\u662f\u51fa\u4e8e\u4e0e\u56fd\u9645\u63a5\u8f68\u7684\u9700\u8981\uff0c\u540c\u65f6\u4e5f\u662f\u8865\u5145\u56fd\u5e93\u3001\u4e3a\u672a\u6765\u56fd\u5bb6\u5f00\u652f\u63d0\u4f9b\u201c\u5f39\u836f\u201d\u7684\u6709\u6548\u624b\u6bb5\u3002\u7a0e\u6539\u8fd8\u5c06\u4e3a\u65b0\u52a0\u5761\u7684\u80fd\u6e90\u8f6c\u578b\u7b79\u63aa\u8d44\u91d1\uff0c\u5e76\u5e2e\u52a9\u65b0\u52a0\u5761\u5728\u5168\u7403\u4e0d\u786e\u5b9a\u6027\u4e2d\u4fdd\u6301\u5546\u4e1a\u5438\u5f15\u529b\u3002\u672c\u6587\u5c06\u4e00\u4e00\u4ecb\u7ecd\u65b0\u52a0\u5761\u8fd1\u671f\u7684\u4e3b\u8981\u7a0e\u6539\u653f\u7b56\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-orange\"><strong>\u56fd\u9645\u89c4\u5219<\/strong><\/span><\/h2>\n<figure id=\"attachment_467564\" aria-describedby=\"caption-attachment-467564\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-467565 size-full\" src=\"https:\/\/beta3.law.asia\/wp-content\/uploads\/2024\/02\/Eugene-Lim.jpg\" alt=\"Eugene Lim\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-467564\" class=\"wp-caption-text\"><b>\u6797\u6709\u4e49<\/b><br \/>\u8054\u5408\u521b\u59cb\u4eba\u517c\u6743\u76ca\u5408\u4f19\u4eba<br \/>WTS Taxise<br \/>\u65b0\u52a0\u5761<br \/>\u7535\u8bdd\uff1a+65 6304 7978<br \/>\u7535\u90ae\uff1a<a href=\"mailto:eugene.lim@taxiseasia.com\">eugene.lim@taxiseasia.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">BEPS2.0\u3002\u65b0\u52a0\u5761\u5ba3\u5e03\u5c06\u4ece2025\u5e741\u67081\u65e5\u8d77\u843d\u5b9e\u7ecf\u5408\u7ec4\u7ec7\u6709\u5173\u201c\u7a0e\u57fa\u4fb5\u8680\u53ca\u5229\u6da6\u8f6c\u79fb\u201d\uff08\u7b80\u79f0BEPS\uff09\u56fd\u9645\u7a0e\u52a1\u6539\u9769\u6846\u67b6\u65b9\u6848\uff08BEPS2.0\uff09\u7b2c\u4e8c\u652f\u67f1\u7684\u89c4\u5b9a\uff0c\u8fd9\u610f\u5473\u7740\u65b0\u52a0\u5761\u5c06\u5b9e\u65bd\u6536\u5165\u7eb3\u5165\u89c4\u5219\u3001\u5408\u683c\u56fd\u5185\u6700\u4f4e\u8865\u8db3\u7a0e\u548c\u4f4e\u7a0e\u5229\u6da6\u89c4\u5219\u3002<\/p>\n<p style=\"text-align: justify;\">\u65b0\u52a0\u5761\u7a0e\u52a1\u5c40(IRAS)\u6b63\u5728\u5ba1\u6838\u65b0\u52a0\u5761\u73b0\u6709\u548c\u8ba1\u5212\u4e2d\u7684\u5404\u9879\u7a0e\u6536\u4f18\u60e0\u548c\u8865\u52a9\uff0c\u8bc4\u4f30\u8fd9\u4e9b\u9879\u76ee\u662f\u5426\u80fd\u591f\u88ab\u8ba4\u5b9a\u4e3a\u201c\u5408\u683c\u53ef\u9000\u8fd8\u7a0e\u6536\u62b5\u514d\u201d(QRTC)\uff0cQRTC\u4e0d\u4f1a\u5f71\u54cd\u8de8\u56fd\u5b9e\u4f53\u7684\u7a0e\u6536\u7ba1\u8f96\u533a\u6709\u6548\u7a0e\u7387\u3002<\/p>\n<p style=\"text-align: justify;\">\u5728\u8fc7\u53bb\u56db\u5e74\u4e2d\u6709\u4e24\u5e74\u7684\u5e74\u8425\u4e1a\u989d\u8fbe\u52307.5\u4ebf\u6b27\u5143(\u6298\u54088.246\u4ebf\u7f8e\u5143)\u4e14\u7b26\u5408\u4ee5\u4e0b\u60c5\u51b5\u7684\u8de8\u56fd\u5b9e\u4f53\u5e94\u5bc6\u5207\u7559\u610f\u8fd9\u65b9\u9762\u7684\u52a8\u6001\uff1a<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u603b\u90e8\u8bbe\u5728\u65b0\u52a0\u5761\uff1b<\/li>\n<li>\u65d7\u4e0b\u65b0\u52a0\u5761\u5b9e\u4f53\u4eab\u53d7\u65b0\u52a0\u5761\u7a0e\u6536\u4f18\u60e0\u548c\u8865\u52a9\uff1b\u53ca<\/li>\n<li>\u6700\u7ec8\u6bcd\u516c\u53f8\u5b9e\u4f53\u8bbe\u5728\u672a\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u89c4\u5219\u7684\u56fd\u5bb6\uff0c\u4e14\u5728\u65b0\u52a0\u5761\u8bbe\u7acb\u4e86\u6301\u6709\u6d77\u5916\u5b50\u516c\u53f8\u7684\u5b9e\u4f53\u3002<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u6d77\u5916\u8d44\u4ea7\u5904\u7f6e\u6536\u76ca\u30022023\u5e7410\u670830\u65e5\u516c\u5e03\u7684\u300a2023\u5e74\u6240\u5f97\u7a0e(\u4fee\u6b63)\u6cd5\u300b\u65b0\u589e\u7b2c10L\u6761\u89c4\u5b9a\u3002\u8fd9\u6d89\u53ca\u5bf9\u8de8\u56fd\u516c\u53f8\u96c6\u56e2\u5b9e\u4f53\u5728\u65b0\u52a0\u5761\u6536\u5230\u6216\u89c6\u4e3a\u5728\u65b0\u52a0\u5761\u6536\u5230\u7684\u6d77\u5916\u8d44\u4ea7(\u52a8\u4ea7\u6216\u4e0d\u52a8\u4ea7)\u5904\u7f6e\u6536\u76ca\u7684\u5f81\u7a0e\u3002\u81ea2024\u5e741\u67081\u65e5\u8d77\uff0c\u6b64\u7b49\u6536\u76ca\u5c06\u88ab\u89c6\u4e3a\u5e94\u7a0e\u6536\u5165\uff0c\u7a0e\u7387\u4e3a17%\uff0c\u9664\u975e\u8be5\u5b9e\u4f53\u5728\u65b0\u52a0\u5761\u6ee1\u8db3\u7ecf\u6d4e\u5b9e\u8d28\u8981\u6c42\u3002<\/p>\n<figure id=\"attachment_467568\" aria-describedby=\"caption-attachment-467568\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-467569 size-full\" src=\"https:\/\/beta3.law.asia\/wp-content\/uploads\/2024\/02\/Christine-Schwarzl.jpg\" alt=\"Christine Schwarzl\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-467568\" class=\"wp-caption-text\"><strong>Christine Schwarzl<\/strong><br \/>\u4e3b\u4efb\u5f8b\u5e08<br \/>WTS Taxise<br \/>\u65b0\u52a0\u5761<br \/>\u7535\u8bdd\uff1a+65 6304 5390 <br \/>\u7535\u90ae\uff1a <a href=\"mailto:christine.schwarzl@taxiseasia.com\">christine.schwarzl@taxiseasia.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u65b0\u52a0\u5761\u7a0e\u52a1\u5c40\u4f1a\u8003\u8651\u5404\u884c\u4e1a\u7684\u5177\u4f53\u60c5\u51b5\uff0c\u5e76\u5efa\u7acb\u4e8b\u5148\u88c1\u5b9a\u6846\u67b6\u3002\u7b2c10L\u8282\u4e0d\u9002\u7528\u4e8e\u67d0\u4e9b\u5b9e\u4f53\uff0c\u5305\u62ec\u4f9d\u636e\u7279\u5b9a\u6fc0\u52b1\u63aa\u65bd\u514d\u5f81\u6240\u5f97\u7a0e\u7684\u6307\u5b9a\u91d1\u878d\u673a\u6784\u548c\u5b9e\u4f53\u3002\u5982\u65d7\u4e0b\u65b0\u52a0\u5761\u5b9e\u4f53\u5728\u6d77\u5916\u53f8\u6cd5\u8f96\u533a\u6301\u6709\u8d44\u4ea7\u7684\u8de8\u56fd\u516c\u53f8\u5e94\u5bc6\u5207\u5173\u6ce8\u65b0\u89c4\uff0c\u8bc4\u4f30\u65b0\u89c4\u5bf9\u672a\u6765\u8d44\u4ea7\u5904\u7f6e\u5e26\u6765\u7684\u7a0e\u8d1f\u53d8\u5316\u3002<\/p>\n<p style=\"text-align: justify;\">\u8f6c\u8ba9\u5b9a\u4ef7\u3002\u65b0\u52a0\u5761\u7a0e\u52a1\u5c40\u5df2\u7ecf\u8868\u793a\uff0c\u7b2c\u4e03\u7248\u8f6c\u8ba9\u5b9a\u4ef7\u6307\u5357\u5c06\u4e8e2024\u5e74\u521d\u53d1\u5e03\uff0c\u5176\u89c4\u5219\u66f4\u52a0\u6e05\u6670\uff0c\u5e76\u5c06\u4e0e\u7ecf\u5408\u7ec4\u7ec72022\u5e74\u300a\u8de8\u56fd\u4f01\u4e1a\u4e0e\u7a0e\u52a1\u673a\u5173\u8f6c\u8ba9\u5b9a\u4ef7\u6307\u5357\u300b\u63a5\u8f68\u3002<\/p>\n<p style=\"text-align: justify;\">\u9884\u8ba1\u6307\u5357\u5c06\u8fdb\u4e00\u6b65\u660e\u786e\u5bf9\u8de8\u56fd\u516c\u53f8\u96c6\u56e2\u5b9e\u4f53\u53d1\u6325\u7684\u5f00\u53d1\u3001\u4ef7\u503c\u63d0\u5347\u3001\u7ef4\u6301\u3001\u4fdd\u62a4\u548c\u5e94\u7528(DEMPE)\u804c\u80fd\u7684\u5206\u6790\uff0c\u4ee5\u786e\u5b9a\u5176\u5728\u65e0\u5f62\u8d44\u4ea7\u5f00\u53d1\u548c\u5e94\u7528\u4e2d\u7684\u8d21\u732e\u3002<\/p>\n<p style=\"text-align: justify;\">\u968f\u7740\u65b0\u89c4\u4e0e\u7ecf\u5408\u7ec4\u7ec7\u8f6c\u8ba9\u5b9a\u4ef7\u6307\u5357\u7684\u63a5\u8f68\uff0c\u76f8\u5173\u7684\u7a0e\u6536\u89c4\u5219\u5c06\u66f4\u900f\u660e\uff0c\u56f4\u7ed5\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u6f5c\u5728\u4e89\u8bae\u4e5f\u4f1a\u51cf\u5c11\uff0c\u8ba9\u4f01\u4e1a\u5728\u52a0\u65b0\u52a0\u5761\u7684\u7a0e\u8d1f\u66f4\u6709\u786e\u5b9a\u6027\u3002<\/p>\n<p style=\"text-align: justify;\">\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7f16\u5236\u3002\u81ea2019\u8bfe\u7a0e\u5e74\uff08YA2019 \uff09\u8d77\uff0c\u5982\u679c\u7eb3\u7a0e\u4eba\u5728\u8ba1\u7a0e\u57fa\u671f\u5185\u4ece\u5176\u8d38\u6613\u6216\u4e1a\u52a1\u4e2d\u83b7\u5f97\u7684\u5e74\u603b\u6536\u5165\u8d85\u8fc71,000\u4e07\u65b0\u5143(\u6298\u5408750\u4e07\u7f8e\u5143)\uff0c\u6216\u8005\u7eb3\u7a0e\u4eba\u5728\u4e0a\u4e00\u4e2a\u8bfe\u7a0e\u5e74\u88ab\u8981\u6c42\u63d0\u4ea4\u8f6c\u8ba9\u5b9a\u4ef7\u5173\u8054\u4ea4\u6613\u5206\u6790\u62a5\u544a\uff0c\u5219\u8be5\u7eb3\u7a0e\u4eba\u5728\u5f53\u5e74\u5fc5\u987b\u63d0\u4ea4\u8f6c\u8ba9\u5b9a\u4ef7\u5173\u8054\u4ea4\u6613\u5206\u6790\u62a5\u544a\u3002\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u65e5\u671f\u4e0d\u8fdf\u4e8e\u7eb3\u7a0e\u7533\u62a5\u8868\u63d0\u4ea4\u5230\u671f\u65e5\uff0c\u672a\u6309\u671f\u63d0\u4ea4\u62a5\u544a\uff0c\u6216\u6709\u8f6c\u8ba9\u5b9a\u4ef7\u8c03\u6574\u7684\uff0c\u53ef\u80fd\u4f1a\u9762\u4e34\u60e9\u7f5a\u53ca\u7f34\u7eb3\u9644\u52a0\u8d39\u7684\u98ce\u9669\u3002\u8f6c\u8ba9\u5b9a\u4ef7\u62a5\u544a\u662f\u76f8\u4e92\u534f\u5546\u7a0b\u5e8f\u548c\u9884\u5148\u5b9a\u4ef7\u534f\u8bae\u7533\u8bf7\u7684\u4e00\u4e2a\u8981\u6c42\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-orange\"><strong>\u589e\u52a0\u6536\u5165<\/strong><\/span><\/h2>\n<figure id=\"attachment_467573\" aria-describedby=\"caption-attachment-467573\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-467573 size-full\" src=\"https:\/\/beta3.law.asia\/wp-content\/uploads\/2024\/02\/Mei-Yeo.jpg\" alt=\"Mei Yeo\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-467573\" class=\"wp-caption-text\"><strong>Mei Yeo<\/strong><br \/>\u5f8b\u5e08<br \/>WTS Taxise<br \/>\u65b0\u52a0\u5761<br \/>\u7535\u8bdd\uff1a+65 8505 5887 <br \/>\u7535\u90ae\uff1a <a href=\"mailto:mei.yeo@taxiseasia.com\">mei.yeo@taxiseasia.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u7a0e\u7387\u4e0a\u8c03\u3002\u4e3a\u6297\u75ab\u8017\u8d39\u5de8\u8d44\u540e\uff0c\u65b0\u52a0\u5761\u901a\u8fc7\u65b0\u589e\u7a0e\u9879\u53ca\u4e0a\u8c03\u73b0\u6709\u7a0e\u9879\u7a0e\u7387\u7684\u65b9\u5f0f\u6765\u8865\u5145\u56fd\u5e93\uff0c\u5e94\u5bf9\u4eba\u53e3\u8001\u9f84\u5316\u95ee\u9898\uff0c\u4ee5\u53ca\u964d\u4f4e\u4f4f\u5b85\u623f\u5730\u4ea7\u4ef7\u683c\u3002\u7a0e\u9879\u8c03\u6574\u5177\u4f53\u5982\u4e0b\uff1a<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u81ea2024\u5e741\u67081\u65e5\u8d77\uff0c\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u4e0a\u8c03\u81f39%\u3002<\/li>\n<li>\u81ea2024\u8bfe\u7a0e\u5e74\u8d77\uff0c\u5bf9\u4e8e500,001\u81f3100\u4e07\u65b0\u5143\u7684\u6536\u5165\u9636\u5c42\uff0c\u4e2a\u4eba\u6240\u5f97\u7a0e\u4e0a\u8c03\u81f323%\uff0c\u6536\u5165\u8d85\u51fa100\u4e07\u65b0\u5143\u7684\u90e8\u5206\uff0c\u4e2a\u4eba\u6240\u5f97\u7a0e\u4e0a\u8c03\u81f324%\u3002<\/li>\n<li>\u81ea2023\u5e742\u670815\u65e5\u8d77\uff0c\u9ad8\u4ef7\u503c\u623f\u4ea7\u7684\u4e70\u5bb6\u5370\u82b1\u7a0e\u4e0a\u8c03\uff1a\u4ef7\u503c1,500,001 \u81f3300\u4e07\u65b0\u5143\u7684\u4f4f\u5b85\u7269\u4e1a\uff0c\u7a0e\u7387\u4e3a5%\uff0c\u8d85\u51fa\u90e8\u5206\u7a0e\u7387\u4e3a6%\uff1b\u5bf9\u4e8e\u975e\u4f4f\u5b85\u7269\u4e1a\uff0c\u4ef7\u503c100\u4e07\u65b0\u5143\u81f3150\u4e07\u65b0\u5143\u7684\u7269\u4e1a\uff0c\u7a0e\u7387\u4e3a4%\uff0c\u8d85\u51fa\u90e8\u5206\u7a0e\u7387\u4e3a5%\u3002<\/li>\n<li>\u81ea2023\u5e744\u670827\u65e5\u8d77\uff0c\u4f4f\u5b85\u7269\u4e1a\u7684\u989d\u5916\u4e70\u5bb6\u5370\u82b1\u7a0e\u4e5f\u6709\u6240\u4e0a\u8c03\uff1a\u9488\u5bf9\u5916\u56fd\u4eba\u7684\u5370\u82b1\u7a0e\u4e3a60%\uff1b\u9488\u5bf9\u65b0\u52a0\u5761\u516c\u6c11\u8d2d\u4e70\u7b2c\u4e8c\u548c\u7b2c\u4e09\u5957\u4f4f\u5b85\u7684\u5370\u82b1\u7a0e\u5206\u522b\u4e3a20%\u548c30%\uff1b\u9488\u5bf9\u6c38\u4e45\u5c45\u6c11\u8d2d\u4e70\u7b2c\u4e8c\u548c\u7b2c\u4e09\u5957\u4f4f\u5b85\u7684\u5370\u82b1\u7a0e\u5206\u522b\u4e3a30%\u548c35%\u3002<\/li>\n<li>\u975e\u81ea\u4f4f\u4f4f\u5b85\u7269\u4e1a\u7684\u623f\u4ea7\u7a0e\u7387\u4e0a\u8c03\u4e3a12%\u81f336%\uff0c\u9488\u5bf9\u81ea\u4f4f\u4f4f\u5b85\u7269\u4e1a(\u5e74\u503c\u8d85\u8fc730,000\u65b0\u5143\u7684\u90e8\u5206)\u7684\u623f\u4ea7\u7a0e\u7387\u4e0a\u8c03\u4e3a6%\u81f332%\u3002<\/li>\n<li>\u9488\u5bf9\u9ad8\u6863\u8f66\u548c\u8c6a\u534e\u8f66\u7684\u9644\u52a0\u6ce8\u518c\u8d39\u4e0a\u8c03\u5230190%\u81f3320%\u4e0d\u7b49\u3002<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-orange\"><strong>\u7a0e\u52a1\u5ba1\u8ba1<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u5ba1\u8ba1\u73af\u5883\u3002\u65b0\u52a0\u5761\u7a0e\u52a1\u5c40\u62a5\u544a\u79f0\uff0c2020\u5e747\u6708\u81f32023\u5e746\u6708\u671f\u95f4\u7684\u8865\u7a0e\u548c\u7f5a\u6b3e\u6536\u5165\u8fbe7,900\u4e07\u65b0\u5143\uff0c\u5747\u662f\u8bfe\u7a0e\u5e742019\u5e74\u81f32021\u5e74\u95f4\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u6709\u8bef\u7684\u516c\u53f8\u7f34\u7eb3\u3002\u5e38\u89c1\u7684\u7eb3\u7a0e\u7533\u62a5\u9519\u8bef\u5305\u62ec\u5c11\u62a5\u6216\u9057\u62a5\u6536\u5165\u3001\u8d44\u672c\u5907\u62b5\u7533\u8bf7\u6709\u8bef\u3001\u672a\u80fd\u5bf9\u5173\u8054\u65b9\u670d\u52a1\u9002\u7528\u516c\u5e73\u539f\u5219\u3001\u8bb0\u5f55\u4fdd\u5b58\u4e0d\u5584\u548c\u51cf\u514d\u7533\u62a5\u9879\u76ee\u6709\u8bef\u3002<\/p>\n<p style=\"text-align: justify;\">\u5176\u4ed6\u7a0e\u52a1\u5ba1\u8ba1\u9886\u57df\u5305\u62ec\u7533\u62a5\u79c1\u4eba\u6216\u4e0d\u53ef\u62b5\u6263\u8d39\u7528\u3001\u7533\u62a5\u5883\u5916\u80a1\u606f\u514d\u7a0e\u3001\u4e3a\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\u800c\u8bbe\u7acb\u7684\u8fdd\u89c4\u7a0e\u52a1\u5b89\u6392\uff0c\u4ee5\u53ca\u5370\u82b1\u7a0e\u548c\u6240\u5f97\u7a0e\u53cd\u907f\u7a0e\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-orange\"><strong>\u53ef\u6301\u7eed\u53d1\u5c55<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u78b3\u7a0e\u3002\u4e3a\u652f\u6301\u65b0\u52a0\u5761\u52302050\u5e74\u5b9e\u73b0\u6e29\u5ba4\u6c14\u4f53\u51c0\u96f6\u6392\u653e\u7684\u76ee\u6807\uff0c\u9488\u5bf9\u6bcf\u5e74\u6392\u653e\u81f3\u5c1125,000\u5428\u4e8c\u6c27\u5316\u78b3\u5f53\u91cf\u6e29\u5ba4\u6c14\u4f53\u7684\u4f01\u4e1a\uff0c2024\u5e74\u548c2025\u5e74\u78b3\u7a0e\u5c06\u4ece5\u65b0\u5143\/\u5428\u63d0\u9ad8\u523025\u65b0\u5143\/\u5428\uff0c2026\u5e74\u548c<\/p>\n<p style=\"text-align: justify;\">2027\u5e74\u63d0\u9ad8\u523045\u65b0\u5143\/\u5428\uff0c\u8ba1\u5212\u52302030\u5e74\u78b3\u7a0e\u4e0a\u8c03\u81f350-80\u65b0\u5143\/\u5428\u3002\u8fd9\u4e9b\u8d44\u91d1\u5c06\u7528\u4e8e\u652f\u6301\u8131\u78b3\u4e3e\u63aa\u548c\u7eff\u8272\u7ecf\u6d4e\u8f6c\u578b\u8ba1\u5212\uff0c\u53ca\u627f\u62c5\u4f01\u4e1a\u548c\u5bb6\u5ead\u7684\u8f6c\u578b\u6210\u672c\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-orange\"><strong>\u4fdd\u6301\u7ade\u4e89\u529b<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u5c3d\u7ba1\u5168\u7403\u53cd\u7a0e\u57fa\u4fb5\u8680(GloBE)\u89c4\u5219\u7684\u5b9e\u65bd\u7f29\u5c0f\u4e86\u56fd\u9645\u7a0e\u6536\u7ade\u4e89\u7684\u8303\u56f4\uff0c\u4f46\u7a0e\u6536\u4f18\u60e0\u4ecd\u662f\u65b0\u52a0\u5761\u7a0e\u6536\u653f\u7b56\u7684\u6838\u5fc3\uff0c\u5bf9\u4e8e\u89c4\u6a21\u8f83\u5c0f\u7684\u8de8\u56fd\u516c\u53f8\u96c6\u56e2\u5c24\u4e3a\u5982\u6b64\u3002<\/p>\n<p style=\"text-align: justify;\">\u5bf9\u4e8e\u89c4\u6a21\u8f83\u5927\u7684\u8de8\u56fd\u516c\u53f8\u96c6\u56e2\uff0c\u65b0\u52a0\u5761\u53ef\u80fd\u4f1a\u91cd\u65b0\u8bc4\u4f30\u73b0\u6709\u7a0e\u6536\u4f18\u60e0\u63aa\u65bd\uff0c\u6216\u5f15\u5165\u7b26\u5408GloBE\u89c4\u5219\u7684\u5408\u683c\u53ef\u9000\u8fd8\u7a0e\u6536\u62b5\u514d\uff0c\u540c\u65f6\u4ecd\u4e3a\u5927\u516c\u53f8\u63d0\u4f9b\u6709\u5438\u5f15\u529b\u7684\u7a0e\u6536\u5b89\u6392\u3002<\/p>\n<h3 style=\"text-align: justify;\"><strong>2023\u5e74\u9884\u7b97\u6848\u63a8\u51fa\u4e86\u4fc3\u8fdb\u56fd\u9645\u6269\u5f20\u3001\u6280\u672f\u8fdb\u6b65\u548c\u57fa\u7840\u8bbe\u65bd\u53d1\u5c55\u7684\u6fc0\u52b1\u63aa\u65bd\u3002<\/strong><\/h3>\n<ul>\n<li style=\"text-align: justify;\">\u4f01\u4e1a\u521b\u65b0\u8ba1\u5212\uff08Enterprise Innovation Scheme\uff09\u5c06\u9f13\u52b1\u4f01\u4e1a\u53c2\u4e0e\u7814\u53d1\u3001\u521b\u65b0\u548c\u80fd\u529b\u53d1\u5c55\u6d3b\u52a8\u3002\u8be5\u8ba1\u5212\u4e3a\u7b26\u5408\u6761\u4ef6\u7684\u652f\u51fa\u9879\u76ee\u63d0\u4f9b400%\u7684\u7a0e\u6536\u51cf\u514d\uff0c\u6700\u9ad820000\u65b0\u5143\u73b0\u91d1\u652f\u51fa\u53ef\u4ee5\u4eab\u53d7\u514d\u7a0e\u5f85\u9047\uff0c\u5e76\u5c06\u9488\u5bf9\u77e5\u8bc6\u4ea7\u6743\u4fdd\u62a4\u3001\u7814\u53d1\u548c\u77e5\u8bc6\u4ea7\u6743\u6388\u6743\u7684\u7a0e\u6536\u62b5\u6263\u7684\u5230\u671f\u65f6\u95f4\u5ef6\u957f\u81f32028\u8bfe\u7a0e\u5e74\u3002<\/li>\n<li style=\"text-align: justify;\">\u9488\u5bf9\u5bb6\u65cf\u529e\u516c\u5ba4\u7684\u6148\u5584\u7a0e\u6536\u6fc0\u52b1\u8ba1\u5212(Philanthropy Tax Incentive Scheme)\u65e8\u5728\u52a0\u5f3a\u65b0\u52a0\u5761\u4f5c\u4e3a\u5730\u533a\u6148\u5584\u4e2d\u5fc3\u7684\u5730\u4f4d\uff0c\u9f13\u52b1\u5bb6\u65cf\u529e\u516c\u5ba4\u5c06\u5176\u6350\u8d60\u4e1a\u52a1\u65b0\u52a0\u5761\u3002\u4f9d\u6258\u8fd9\u9879\u6fc0\u52b1\u63aa\u65bd\uff0c\u6d77\u5916\u6350\u8d60\u53ef\u4ee5\u7533\u8bf7100%\u7684\u7a0e\u6536\u51cf\u514d\uff0c\u4e0a\u9650\u4e3a\u6350\u8d60\u8005\u6cd5\u5b9a\u6536\u5165\u768440%\u3002\u82e5\u8981\u4eab\u53d7\u8be5\u9879\u51cf\u514d\uff0c\u6350\u8d60\u8005\u5fc5\u987b\u7ba1\u7406\u7740\u4e00\u652f\u7b26\u5408\u65b0\u52a0\u5761\u91d1\u878d\u7ba1\u7406\u5c40\u7b2c13O\u621613U\u6761\u7a0e\u6536\u4f18\u60e0\u8ba1\u5212\u7684\u57fa\u91d1\uff0c\u4e14\u6ee1\u8db3\u8d44\u683c\u6761\u4ef6\u3002<\/li>\n<li>\u6839\u636e\u56fd\u9645\u5316\u53cc\u91cd\u51cf\u7a0e\u8ba1\u5212\uff08Double Tax Deduction for Internationalisation Scheme\uff09(\u81f32025\u5e7412\u670831\u65e5)\uff0c\u7b26\u5408\u6761\u4ef6\u7684\u6269\u5f20\u548c\u6295\u8d44\u5f00\u53d1\u652f\u51fa\u9879\u76ee\u53ef\u4ee5\u4eab\u53d7200%\u7684\u7a0e\u6536\u51cf\u514d\uff0c\u4f46\u9700\u8981\u4e8b\u5148\u83b7\u5f97\u6279\u51c6<\/li>\n<li>\u5bf9\u4e8e\u57282024\u8bfe\u7a0e\u5e74\u8fdb\u884c\u4e1a\u52a1\u91cd\u7ec4\u5e76\u4ea7\u751f\u8d44\u672c\u652f\u51fa\u7684\u4f01\u4e1a\uff0c\u53ef\u4ee5\u5728\u4e24\u4e2a\u8bfe\u7a0e\u5e74\u5ea6\u5185\u52a0\u901f\u6838\u9500\u5176\u5382\u623f\u548c\u673a\u68b0\u8d2d\u7f6e\u6210\u672c\u3002\u6839\u636e\u52a0\u901f\u8d44\u672c\u51cf\u514d\u89c4\u5b9a\uff0c\u9996\u5e74\uff082024\u8bfe\u7a0e\u5e74\uff09\u6838\u950075%\u7684\u5df2\u53d1\u751f\u6210\u672c\uff0c\u7b2c\u4e8c\u5e74\uff082025\u8bfe\u7a0e\u5e74\uff09\u6838\u9500\u5176\u4f5925%\u7684\u6210\u672c\u3002<\/li>\n<li>\u5bf9\u4e8e\u57282024\u8bfe\u7a0e\u5e74\u53d1\u751f\u5408\u8d44\u683c\u652f\u51fa\u7684\u516c\u53f8\uff0c\u8fd8\u53ef\u4ee5\u9009\u62e9\u52a0\u5feb\u62b5\u6263\u88c5\u4fee\u6216\u7ffb\u65b0\u652f\u51fa\u3002\u516c\u53f8\u53ef\u4ee5\u5728\u8be5\u8bfe\u7a0e\u5e74\u5ea6\u5185\u5168\u989d\u62b5\u6263\u8be5\u9879\u652f\u51fa\uff0c\u6bcf\u4e09\u4e2a\u8fde\u7eed\u8bfe\u7a0e\u5e74\u7684\u62b5\u6263\u989d\u6700\u9ad8\u4e0d\u8d85\u8fc7 30 \u4e07\u65b0\u5143\u3002\u76ee\u524d\uff0c\u4f01\u4e1a\u53ef\u4ee5\u6309\u76f4\u7ebf\u6cd5\u5728\u8fde\u7eed\u4e09\u4e2a\u8bfe\u7a0e\u5e74\u5ea6\u7533\u62a5\u7a0e\u6536\u51cf\u514d\uff0c\u4e0a\u9650\u4e3a30\u4e07\u65b0\u5143\u3002<\/li>\n<li>\u77e5\u8bc6\u4ea7\u6743\u53d1\u5c55\u4f18\u60e0\u8ba1\u5212\uff08IP Development Incentive \uff09\u4e3a\u5408\u8d44\u683c\u77e5\u8bc6\u4ea7\u6743\u6536\u5165\u63d0\u4f9b5%\u621610%\u7684\u4f18\u60e0\u7a0e\u7387\uff0c\u8be5\u8ba1\u5212\u5c06\u6301\u7eed\u81f32028\u5e7412\u670831\u65e5\u3002<\/li>\n<li>\u7ecf\u5b8c\u5584\u7684\u5408\u683c\u503a\u52a1\u8bc1\u5238\u8ba1\u5212\uff08Qualifying Debt Securities Scheme\uff09\u5ef6\u957f\u81f32028\u5e7412\u670831\u65e5\uff0c\u4e3a\u65b0\u52a0\u5761\u7b26\u5408\u6761\u4ef6\u7684\u516c\u53f8\u548c\u56e2\u4f53\u63d0\u4f9b10%\u7684\u4f18\u60e0\u7a0e\u7387\uff0c\u4e3a\u7b26\u5408\u6761\u4ef6\u7684\u975e\u7a0e\u52a1\u5c45\u6c11\u548c\u4e2a\u4eba\u63d0\u4f9b\u514d\u7a0e\u4f18\u60e0\u3002\u5408\u8d44\u683c\u6536\u5165\u76ee\u524d\u5305\u62ec\u63d0\u524d\u8d4e\u56de\u5408\u8d44\u683c\u503a\u52a1\u8bc1\u5238\u7684\u6240\u6709\u4ed8\u6b3e\u3002<\/li>\n<li>\u53c2\u4e0e\u8d44\u4ea7\u8bc1\u5238\u5316\u4ea4\u6613\u7684\u6838\u51c6\u7279\u6b8a\u76ee\u7684\u5b9e\u4f53(ASPV)\u8ba1\u5212\uff08Approved Special Purpose Vehicle Engaged in Asset Securitisation Transaction shceme\uff09\u5ef6\u957f\u81f32028\u5e7412\u670831\u65e5\uff0cASPV\u5728\u65b0\u52a0\u5761\u4ece\u4e8b\u8d44\u4ea7\u8bc1\u5238\u5316\u4ea4\u6613\u6240\u4ea7\u751f\u7684\u6536\u5165\u514d\u7a0e\u3002\u6b64\u5916\uff0c\u8fd8\u65b0\u63a8\u51fa\u4e86\u4e00\u9879\u540d\u4e3aASPV(\u62c5\u4fdd\u503a\u5238)\u7684\u5b50\u8ba1\u5212\uff0c\u4ece2023\u5e742\u670815\u65e5\u8d77\u5b9e\u65bd\uff0c\u6301\u7eed\u81f32028\u5e7412\u670831\u65e5\u3002<\/li>\n<\/ul>\n<div id=\"_idContainer044\" class=\"Basic-Text-Frame\" style=\"text-align: justify;\"><\/div>\n<div class=\"_idGenObjectLayout-1\">\n<section class=\"format-info\">\n<div id=\"_idContainer045\" class=\"Basic-Graphics-Frame _idGenObjectStyleOverride-7\" style=\"text-align: center;\"><strong><img class=\"aligncenter wp-image-467543\" src=\"https:\/\/beta3.law.asia\/wp-content\/uploads\/2024\/02\/Singapore_WTS-Taxise_logo-1024x202.png\" alt=\"\" width=\"500\" height=\"99\" 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