SINGAPORE INSTITUTE OF MANAGEMENT
新加坡管理学院

Taxation
税收

Study Guide
学习指南

Version 1.0
版本 1.0

Study Guide
学习指南

Taxation
税收

Study Guide Developer : Jasmine Ang
学习指南 开发人员：Jasmine Ang

Production   : SIM Global Education
制作：SIM全球教育

Study Guide © SIM Global Education 2021
学习指南 © SIM 全球教育 2021

All rights reserved.
保留所有权利。

No part of this material may be reproduced in any form or by any means without permission in writing from SIM Global Education
未经SIM全球教育书面许可，不得以任何形式或任何方式复制本材料的任何部分

First Version @ October 2021
第一版 @ 2021 年 10 月

Current Version @ January 2024
当前版本 @ 2024 年 1 月

Contents
内容

CONTENT 11
内容 11

MODULE AIMS 11
目标模块 11

LEARNING OUTCOMES 12
学习成果 12

TOPIC 1: INTRODUCTION TO SINGAPORE TAX 17
主题 1：新加坡税务简介 17

1.1 OBJECTIVES OF TAXATION 17
1.1 税收目标 17

1.2 SOURCES OF GOVERNMENT OPERATING REVENUE 17
1.2 政府营业收入来源 17

1.3 ROLE OF INLAND REVENUE AUTHORITY OF SINGAPORE (IRAS) 17
1.3 新加坡税务局（IRAS）的角色 17

1.4 Income Tax Act - Charging Section 18
1.4 所得税法 - 征收第 18 条

1.5 BASIC TAX CONCEPTS 18
1.5 基本税务概念 18

1.5.1 YEAR OF ASSESSMENT (Y/A) 18
1.5.1 课税年度 （Y/A） 18

1.5.2 BASIS PERIOD 18
1.5.2 基期 18

1.6 TERRITORIAL BASIS OF TAXATION 21
1.6 地域征税依据 21

1.7 INCOME VS CAPITAL GAINS 22
1.7 收入与资本收益 22

1.7.1 Tree and Fruit Analogy 22
1.7.1 树和果子的类比 22

1.7.2 Fixed vs Circulating Capital 22
1.7.2 固定资本与流动资本 22

1.7.3 Badges of Trade 23
1.7.3 贸易徽章 23

1.8 TAX EXEMPT VS NON-TAXABLE INCOME 26
1.8 免税收入与非应税收入 26

1.9 DETERMINATION OF INCOME 26
1.9 收入的确定 26

1.10 TYPES OF TAXPAYERS 27
1.10 纳税人的种类 27

1.11 CONCEPT OF TAX RESIDENCE 27
1.11 税务居民概念 27

1.12 RATES OF TAX 28
1.12 税率 28

1.13 TUTORIAL QUESTIONS 31
1.13 教程问题 31

TOPIC 2: TAXATION OF INDIVIDUALS 1 32
议题2：个人征税 1 32

2.1 CONCEPT OF TAX RESIDENCE 32
2.1 税务居民概念 32

2.1.1 Qualitative Test (primary test) 32
2.1.1 定性测试（初级测试） 32

2.1.2 Quantitative Test 33
2.1.2 定量测试 33

2.1.3 Administrative Concessions 33
2.1.3 行政特许权 33

2.2 EMPLOYMENT INCOME 34
2.2 就业收入 34

2.3 DIVIDENDS – S10(1)(d) 36
2.3 股息 – S10（1）（d） 36

2.4 INTEREST – S10(1)(d) 36
2.4 利息 – 第10（1）（d）条 36

2.5 RENTAL INCOME - S10(1)(f) 37
2.5 租金收入 - 第10（1）（f）条 37

2.6 GAINS OR PROFITS OF AN INCOME NATURE – S10(1)(g) 37
2.6 收入性质的收益或利润 – 第10（1）（g）条 37

2.7 EXEMPT INCOME –S.13 37
2.7 免税收入 –S.13 37

2.8 CLAIM FOR EXPENSES 38
2.8 费用报销 38

2.9 TUTORIAL QUESTIONS 41
2.9 教程问题 41

TOPIC 3: TAXATION OF INDIVIDUAL 2 43
议题 3：个人征税 2 43

3.1 GAINS OR PROFIT FROM ANY EMPLOYMENT 43
3.1 从任何就业中获得的收益或利润 43

3.2 Source of employment income 43
3.2 就业收入来源 43

3.3 Short-term visiting employees 44
3.3 短期访问员工 44

3.4 taxability of receipts from employment 44
3.4 就业收入的可征税性 44

3.4.1 Wages, salary and commission 45
3.4.1 工资、薪金和佣金 45

3.4.2 Bonus 45
3.4.2 奖金 45

3.4.3 Gratuity 47
3.4.3 小费 47

3.4.4 Commission 47
3.4.4 佣金 47

3.4.5 Director’s Fees 47
3.4.5 董事费 47

3.4.6 Leave Pay 47
3.4.6 休假工资 47

3.4.7 Allowances versus Reimbursements 47
3.4.7 津贴与报销 47

3.4.8 Perquisites / Benefits in Kind 48
3.4.8 实物津贴/福利 48

3.5 SOME NON-TAXABLE EMPLOYMENT RECEIPTS 56
3.5 一些非应税就业收入 56

3.5.1 Payments for restrictive covenants 56
3.5.1 限制性契约的付款 56

3.5.2 Compensation for loss of office 56
3.5.2 丧失职务的赔偿 56

3.6 DEDUCTIONS ALLOWED AGAINST EMPLOYMENT INCOME 56
3.6 就业收入的扣除额 56

3.7 Tutorial Questions 57
3.7 教程问题 57

TOPIC 4: PERSONAL RELIEFS 60
主题 4：个人救济 60

4.1 PERSONAL RELIEFS 60
4.1 个人救济 60

4.2 EARNED INCOME RELIEF 60
4.2 劳动收入减免 60

4.3 SPOUSE RELIEF 60
4.3 配偶救济 60

4.4 CHILD RELIEF 61
4.4 儿童救济 61

4.4.1 Qualifying child relief/Handicapped child relief 61
4.4.1 合格儿童救济/残疾儿童救济 61

4.4.2 Working Mother’s Child Relief 62
4.4.2 在职母亲子女救济 62

4.5 GRANDPARENT CAREGIVER RELIEF (GCR) 62
4.5 祖父母照顾者救济 （GCR） 62

4.4 FOREIGN MAID LEVY – 2 times of levy paid 63
4.4 外国女佣征费 – 已缴征费的 2 倍 63

4.5 PARENT/HANDICAPPED PARENT RELIEF 63
4.5 父母/残疾父母救济 63

4.6 HANDICAPPED SIBILING RELIEF 64
4.6 残疾人减贫 64

4.7 NATIONAL SERVICEMEN RELIEF 65
4.7 国民军人救济 65

4.7.1 NSman Wife relief 65
4.7.1 NSman 妻子救济 65

4.7.2 NSman Parent relief 65
4.7.2 NSman 父母救济 65

4.8 RELIEF FOR CONTRIBUTIONS TO CPF 66
4.8 对公积金缴款的减免 66

4.9 COURSE FEE RELIEF 68
4.9 课程费用减免 68

4.10 APPROVED DONATIONS 68
4.10 核准捐款 68

4.11 REBATES 69
4.11 返佣 69

4.11.1 Parenthood Tax Rebate 69
4.11.1 亲子退税 69

4.11.2 Personal Tax Rebate 69
4.11.2 个人退税 69

4.12 FORMAT OF TAX COMPUTATION FOR A RESIDENT INDIVIDUAL 70
4.12 居民个人的税收计算格式 70

4.13 Tutorial Questions 71
4.13 教程问题 71

TOPIC 5: TAXATION OF BUSINESS INCOME 74
议题5：营业所得的征税 74

5.1 SCOPE OF TAX 75
5.1 税项范围 75

5.2 TAX RESIDENCE OF COMPANIES 76
5.2 公司税务居民身份 76

5.3 BASIS PERIOD 77
5.3 基期 77

5.4 SOURCE OF BUSINESS RECEIPTS 77
5.4 营业收入来源 77

5.5 TAX RATE FOR COMPANIES 77
5.5 公司税率 77

5.6 CORPORATE TAX EXEMPTION SCHEME 77
5.6 公司免税计划 77

5.7 TAX REBATE 79
5.7 退税 79

5.8 Tutorial Questions 80
5.8 教程问题 80

TOPIC 6: BUSINESS DEDUCTIONS 82
主题 6：商业扣除 82

6.1 Principles of Deductions 82
6.1 演绎原则 82

6.2 COMMON PROHIBITED EXPENSES 83
6.2 常见违禁费用 83

6.3 DEDUCTIONS ALLOWED 85
6.3 允许扣除 85

6.3.1 Interest 85
6.3.1 利息 85

6.3.2 Repairs & Renewals 85
6.3.2 维修和更新 85

6.3.3 Bad & doubtful debts 86
6.3.3 坏账和呆账 86

6.3.4 Employers’ contributions to approved pension or provident fund 86
6.3.4 雇主对核定退休金或公积金的缴款 86

6.3.5 Medisave contribution to employee Medisave account 86
6.3.5 向员工保健储蓄账户供款 86

6.3.6 Payments to employees who are immediate family or related parties 87
6.3.6 向直系亲属或关联方雇员支付的款项 87

6.3.7 Motor vehicle expenses 87
6.3.7 机动车费用 87

6.3.8 Medical Expenses 87
6.3.8 医疗费用 87

6.3.9 Entertainment 88
6.3.9 娱乐 88

6.3.10 Fines & penalties 88
6.3.10 罚款和处罚 88

6.3.11 Legal Fees 88
6.3.11 法律费用 88

6.3.12 Accounting Depreciation 88
6.3.12 会计折旧 88

6.3.13 Subscription & Entrance Fees 88
6.3.13 订阅和入场费 88

6.3.14 Losses through theft etc. 88
6.3.14 盗窃等造成的损失 88

6.3.15 Exchange Differences 89
6.3.15 交换差异 89

6.4 SPECIAL DEDUCTIONS 89
6.4 特别扣除 89

6.5 DONATIONS 91
6.5 捐款 91

6.6 Tutorial Questions 92
6.6 教程问题 92

TOPIC 7: CAPITAL ALLOWANCES 94
议题7：资本津贴 94

7.1 PLANT AND MACHINERY 94
7.1 设备和机械 94

7.2 WHO IS ENTITLED TO CLAIM CAPITAL ALLOWANCE? 95
7.2 谁有权申请资本免税额？95

7.3 QUALIFYING CAPITAL EXPENDITURE 95
7.3 合格资本支出 95

7.4 MANNER OF CAPITAL ALLOWANCE CLAIM 95
7.4 资本免税额申请方式 95

7.4.1 Section 19 96
7.4.1 第19节 96

7.4.2 Section 19A 100
7.4.2 第19A 100节

7.5 BALANCING ADJUSTMENTS 103
7.5 平衡调整 103

7.6 INDUSTRIAL BUILDING ALLOWANCE (IBA) 105
7.6 工业建筑津贴（IBA） 105

7.7 LAND INTENSIFICATION ALLOWANCE (LIA) 105
7.7 土地集约化津贴（LIA） 105

7.8 Tutorial Questions 107
7.8 教程问题 107

TOPIC 8: UTILIZATION OF UNABSORBED CAPITAL ALLOWANCES, TRADE LOSSES AND DONATIONS 110
议题8：未吸收资本津贴的利用、贸易损失和捐赠 110

8.1 CARRY FORWARD RELIEF 110
8.1 结转减免 110

8.2 CARRY-BACK RELIEF 112
8.2 结转救济 112

8.3 GROUP RELIEF 115
8.3 团体救济 115

8.4 FORMAT OF TAX COMPUTATION OF A COMPANY 121
8.4 公司税务计算格式 121

8.5 TUTORIAL QUESTIONS 122
8.5 教程问题 122

TOPIC 9: TAXATION OF FOREIGN SOURCED INCOME 125
议题9：外国来源收入的征税 125

9.1 MEANING OF “RECEIVED IN SINGAPORE” 125
9.1 “在新加坡收到”的含义 125

9.2 TAX EXEMPTION OF FOREIGN INCOME 126
9.2 国外收入免税 126

9.2.1 Exemption for individuals 126
9.2.1 个人豁免 126

9.2.2 Exemption for companies 126
9.2.2 公司豁免 126

9.3 RELIEF FROM DOUBLE TAXATION 128
9.3 避免双重征税 128

9.4 Tutorial QUESTIONS 130
9.4 教程问题 130

TOPIC 10: TAXATION OF NON-RESIDENTS 132
议题10：非居民的税收 132

10.1 NON-RESIDENT INDIVIDUALS 132
10.1 非居民个人 132

10.1.1 Non-resident Employees 132
10.1.1 外地雇员 132

10.2 NON-RESIDENT COMPANIES 134
10.2 非居民公司 134

10.3 EXCLUSIONS AND EXEMPTIONS 134
10.3 排除和豁免 134

10.4 RATES OF WITHOLDING TAX 135
10.4 预扣税税率 135

10.5 DUE DATE FOR PAYMENT OF WITHHOLDING TAX 136
10.5 预扣税缴纳期限 136

10.6 TUTORIAL QUESTIONS 138
10.6 教程问题 138

TOPIC 11: GOODS AND SERVICES TAX 141
议题11：商品及服务税 141

11.1 CONCEPT AND COLLECTION OF MULTI-STAGE GST 142
11.1 多阶段商品及服务税的概念和征收 142

 142

11.2 GST REGISTRATION 143
11.2 商品及服务税注册 143

11.2.1 Compulsory Registration 143
11.2.1 强制登记 143

11.2.2 Voluntary Registration 143
11.2.2 自愿注册 143

11.3 SUPPLY OF GOODS AND SERVICES IN SINGAPORE 144
11.3 新加坡的商品和服务供应 144

11.3.1 Place of Supply 144
11.3.1 供货地点 144

11.3.2 Types of Supplies 145
11.3.2 耗材种类 145

11.3.3 Supply made by a Taxable Person 147
11.3.3 应纳税人提供的供应 147

11.3.4 Supply must be made in the course or furtherance of business 148
11.3.4 必须在业务过程中或业务促进过程中进行 148

11.4 IMPORT OF GOODS 148
11.4 货物进口 148

11.5 IMPORT OF SERVICES 148
11.5 服务进口 148

11.6 TIME OF SUPPLY 149
11.6 供应时间 149

11.7 VALUE OF SUPPLY 149
11.7 供应价值 149

11.8 INPUT TAX CREDITS 149
11.8 进项税抵免 149

11.9 ADMINISTRATIVE MATTERS 150
11.9 行政事项 150

11.10 TUTORIAL QUESTIONS 153
11.10 教程问题 153

TOPIC 12: ADMINISTRATION OF SINGAPORE TAXATION 157
主题 12：新加坡税务管理 157

12.1TYPES OF RETURN 157
12.1退货种类 157

12.2 Estimate of Chargeable Income 159
12.2 应课税入息估算 159

12.3 ASSESSMENTS 159
12.3 评估 159

12.4 ERRORS OR MISTAKES IN RETURN 160
12.4 返回中的错误或错误 160

12.5 PAYMENT OF TAX 160
12.5 缴纳税款 160

12.6 OBJECTIONS 161
12.6 反对意见 161

12.7 OFFENCES AND PENALTIES NON-COMPLIANCE 162
12.7 不遵守规定的罪行和处罚 162

12.8 VOLUNTARY DISCLOSURE PROGRAM 163
12.8 自愿披露计划 163

12.9 TUTORIAL QUESTIONS 164
12.9 教程问题 164

Module Syllabus
模块教学大纲

SINGAPORE TAXATION
新加坡税务

CONTENT
内容

This module aims to provide students with the rationale and the functions of the tax system in Singapore. The module considers the common types of taxes that an accounting practitioner in Singapore should be familiar with, such as income tax from business activity, employment, investments as well as the working of the goods and services tax. Having covered the core areas of the basic taxes, the student should be able to compute the tax liabilities for companies and sole proprietors, work out the tax liabilities for individuals as well as have a grasp of the application and mechanics of the Goods and Services Tax system. Students would also be taught the different rules relating to tax administration and compliance with respect to filing and payment deadlines and the attendant penalties.
本课程旨在为学生提供新加坡税收制度的基本原理和功能。该模块考虑了新加坡会计从业者应该熟悉的常见税收类型，例如来自商业活动、就业、投资的所得税以及商品和服务税的运作。在涵盖了基本税的核心领域后，学生应该能够计算公司和独资经营者的纳税义务，计算出个人的纳税义务，并掌握商品和服务税制度的应用和机制。学生还将学习与税务管理有关的不同规则，以及有关申报和付款截止日期的合规性以及随之而来的处罚。

MODULE AIMS
模块目标

The aims of this module are to:
本模块的目的是：

Explain the overall function and purpose of the taxation system in the Singapore economy, and to appreciate the difference between tax avoidance and tax evasion.
解释税收制度在新加坡经济中的整体功能和目的，并了解避税和逃税之间的区别。

Define the scope of individual tax, taking into account allowable deductions and personal reliefs.
确定个人税的范围，同时考虑到允许的扣除和个人减免。

Define the scope of business tax and profits chargeable to corporate income tax, taking into account the more common tax savings techniques and identify exemptions and deductions available to companies to minimise tax liabilities.
确定企业所得税的营业税和利润范围，同时考虑到更常见的节税技术，并确定公司可用的免税和扣除，以尽量减少纳税义务。

Define the scope of goods and services tax (GST) and explain the GST registration requirements and compute GST payments and refunds.
定义商品和服务税 （GST） 的范围，解释 GST 注册要求，并计算 GST 付款和退税。

Identify and explain the obligations of taxpayers in Singapore and the implications of non-compliance within the regulatory framework.
在监管框架内识别并解释新加坡纳税人的义务以及不合规的影响。

LEARNING OUTCOMES
学习成果

On completion of this module, a student will be able to:
完成本模块后，学生将能够：

1.  Have an appreciation and understanding of:
1. 对以下方面有欣赏和理解：

The overall function and purpose of taxation in a modern economy.
现代经济中税收的整体功能和目的。

The common types of taxes that we encounter in Singapore.
我们在新加坡遇到的常见税种。

Principal sources of revenue law and practice.
税收法律和实践的主要来源。

The scope of personal taxation.
个人税收的范围。

The scope of corporate income tax.
企业所得税的适用范围。

The scope of goods and services tax (GST).
商品及服务税（GST）的范围。

2.  Demonstrate module specific skills with respect to:
2. 展示以下方面的模块特定技能：

Comprehensive computation of taxable income and income tax liability of individuals
个人应纳税所得及所得税义务综合计算

Comprehensive computation of the income tax liability of sole traders and companies
综合计算个体经营者和公司的所得税负债

Computation of GST payments/refunds
消费税支付/退税的计算

3.  Show cognitive skills with respect to:
3. 展示以下方面的认知技能：

Determination of taxable income from the various sources under the Income Tax Act
根据《所得税法》确定各种来源的应纳税所得额

The time limits for the submission of information, claims and payment of tax
提交信息、索赔和缴纳税款的时限

The procedures relating to enquiries, appeals and disputes
有关查询、上诉和争议的程序

Penalties for non-compliance
对违规行为的处罚

The GST registration requirements
GST注册要求

4.  Demonstrate transferable skills in:
4. 展示以下方面的可转移技能：

The use of exemptions and reliefs in deferring and minimizing income tax liabilities of individuals
使用豁免和减免来推迟和尽量减少个人的所得税负债

The use of exemptions and deductions in deferring and minimizing corporate income tax liabilities
使用免税和扣除来递延和减少企业所得税负债

TOPIC 1: INTRODUCTION TO SINGAPORE TAX
主题1：新加坡税务简介

1.1 OBJECTIVES OF TAXATION
1.1 征税目标

To raise revenue for the government
为政府增加收入

To redistribute wealth on a socially acceptable basis
在社会可接受的基础上重新分配财富

To price undesirable products to take into account their social costs
为不受欢迎的产品定价，以考虑其社会成本

To act as an instrument to achieve the government’s economic aims.
作为实现政府经济目标的工具。

1.2 SOURCES OF GOVERNMENT OPERATING REVENUE
1.2 政府营业收入来源

There are three main sources of operating revenue:
营业收入主要有三个来源：

Revenue from taxation
税收收入

This forms the most significant source arising from the various taxes imposed by the government such as income tax, property tax, goods and services tax, road tax, etc.
这是政府征收的各种税种（如所得税、财产税、商品和服务税、道路税等）产生的最重要来源。

Fees and charges
费用及收费

These arise from the provision of services, sale of goods, issuance of licences and permits, fines and forfeitures, etc.
这些费用来自提供服务、销售货物、颁发执照和许可证、罚款和没收等。

Other receipts
其他收据

This would generally be income from investments.
这通常是投资收入。

1.3 ROLE OF INLAND REVENUE AUTHORITY OF SINGAPORE (IRAS)
1.3 新加坡税务局（IRAS）的角色

IRAS was incorporated on 1 September 1992 and acts as an agent for the Singapore Government to assess, collect and enforce payment of taxes. The Commissioner of Inland Revenue (“CIR”) is the head of the IRAS. The IRAS is responsible for administering the following Acts (not exhaustive) relating to the collection of taxes in Singapore:
IRAS 成立于 1992 年 9 月 1 日，是新加坡政府的代理机构，负责评估、征收和强制缴纳税款。税务局局长（“CIR”）是IRAS的负责人。IRAS负责管理以下与新加坡税收有关的法案（并非详尽无遗）：

Income Tax Act
所得税法

Economic Expansion Incentives (Relief from Income Tax) Act
《经济扩张激励（所得税减免）法》

Goods & Services Tax Act
商品和服务税法

Property Tax Act
财产税法

Betting & Sweepstake Duties Act
博彩和抽奖税法

Private Lotteries Act
《私人彩票法》

We will focus on the Income Tax Act and the Goods and Services Tax Act for this module.
在本模块中，我们将重点介绍《所得税法》和《商品和服务税法》。

1.4 Income Tax Act - Charging Section
1.4 所得税法 - 收费部分

The Income Tax Act lays down the provisions relating to the imposition and collection of income tax. The basis of imposing Singapore income tax is found in Section 10(1) of the Income Tax Act, also commonly known as the “charging section”.
《所得税法》规定了有关所得税的征收和征收的规定。征收新加坡所得税的依据是《所得税法》第10（1）条，通常也称为“收费部分”。

Section 10(1) states:
第10（1）条规定：

“Income tax shall, subject to the provisions of this Act, be payable at the rate or rates specified hereinafter for each year of assessment upon the income of any person accruing in or derived from Singapore or received in Singapore from outside Singapore in respect of-
“在不违反本法规定的情况下，对于在新加坡境内或从新加坡境外在新加坡获得的任何人的收入，应按下文规定的税率缴纳所得税：

S10 (1) (a) gains or Profits from any Trade, Business, Profession or Vocation, for whatever period of time such…….may have been carried on or exercised.
第10条第（1）款（a）项 任何行业、业务、专业或职业的收益或利润，无论该等业务、业务、专业或职业在何种时间段内.......可能被经营或行使。

S10(1) (b) gains or profits from any Employment
第10（1）（b）条从任何雇佣中获得的收益或利润

S10(1) (c) (deleted by Act 29/65)
第10（1）（c）条（由第29/65号法令删除）

S10(1) (d) dividends, Interest or Discounts
第10（1）（d）条股息、利息或折扣

S10(1) (e) any pension, Charge or Annuity
第10（1）（e）条任何退休金、收费或年金

S10(1) (f) rents, royalties, premium & any other profits arising from property; and
第10（1）（f）条租金、特许权使用费、地价和任何其他由财产产生的利润;和

S10(1) (g) any gains or profits of an income nature not falling within any preceding paragraphs”
第10（1）（g）条不属于前述任何段落的任何收入性质的收益或利润”

It should be noted that income tax is imposed not just on individuals who reside in Singapore and companies with operations in Singapore, it can also be imposed on individuals and companies who do not live or operate out of Singapore.
应该注意的是，所得税不仅适用于居住在新加坡的个人和在新加坡开展业务的公司，还可以对不在新加坡境外居住或经营的个人和公司征收所得税。

BASIC TAX CONCEPTS
基本税务概念

1.5.1 YEAR OF ASSESSMENT (Y/A)
1.5.1 课税年度（年/年）

This is the statutory tax year in which income tax is calculated and charged. For Singapore tax purposes, each Y/A begins on 1 January and ends on 31 December.
这是计算和征收所得税的法定纳税年度。就新加坡税务而言，每个 Y/A 从 1 月 1 日开始，到 12 月 31 日结束。

1.5.2 BASIS PERIOD
1.5.2 基期

The determination of the basis period for any Y/A is important as it determines the amount of income that will be subjected to tax for that Y/A.
确定任何 Y/A 的基期很重要，因为它决定了该 Y/A 的纳税收入金额。

Singapore adopts a “preceding year basis of taxation” which means that income tax payable for any Y/A is based on the income derived in the preceding year, i.e. the year before. This would normally be the 12 months preceding the Year of Assessment.
新加坡采用“上一年的税收基础”，这意味着任何年度/年度的应纳所得税都是基于上一年（即前一年）的收入。这通常是课税年度前的12个月。

For example, the tax payable for the Y/A 2021 is calculated based on income earned in the preceding year 2020.
例如，2021 年年度的应纳税额是根据 2020 年上一年的收入计算的。

The basis period for any Y/A is also dependent on the nature of income that is assessable to income tax as shown below:
任何Y/A的基期还取决于应纳税收入的性质，如下所示：

Table 1.1
表 1.1

* Where investment income, like interest, dividend and rental, is derived incidental to / through the conduct of a trade/business, the investment income will be assessed on the preceding accounting year basis.
* 如果投资收入（如利息、股息和租金）是因贸易/业务的开展而附带或通过进行而产生的，则投资收入将按上一会计年度进行评估。

Basis period of newly set up business
新成立企业的基期

Generally, each basis period should not be more than 12 months. For example, assume Innova Pte Ltd was incorporated on 17 July 2020 and its first set of accounts is drawn up for the period from 17 July 2020 to 31 December 2020. For tax purposes, Innova’s income earned for the period 17 July to 31 December 2020 will be subject to tax in the Y/A 2021.
一般来说，每个基期不应超过12个月。例如，假设Innova Pte Ltd于2020年7月17日注册成立，其第一套账目是在2020年7月17日至2020年12月31日期间编制的。出于税收目的，Innova在2020年7月17日至12月31日期间赚取的收入将在2021年全年纳税。

Where the first basis period is more than 12 months, then apportion the whole period by “moving back” 12 months from the date of the first accounting year end to ascertain the “2^nd” year of assessment.
如果第一个基期超过12个月，则从第一个会计年度结束之日起“向后移动”12个月，以确定“2 ^nd ”课税年度。

Assume Premier Pte Ltd was incorporated on 16 November 2019 and its first set of accounts was for the period from 16 November 2019 to 31 December 2020. For tax purposes, Premier’s income for the period from 16 November 2019 to 31 December 2019 will be subject to tax in Y/A 2020 and its income for the period from 1 January 2020 to 31 December 2020 will be assessed in Y/A 2021.
假设Premier Pte Ltd于2019年11月16日注册成立，其第一套账目为2019年11月16日至2020年12月31日期间。出于税收目的，总理在2019年11月16日至2019年12月31日期间的收入将在2020年年度纳税，其2020年1月1日至2020年12月31日期间的收入将在2021年年度评估。

Basis period where there is a change in accounting year end
会计年度终末发生变化的基期

Where the financial statements cover a period that is more than 12 months as a result of a change in accounting year end, you may have to apportion the adjusted profit/losses to two different YAs.
如果财务报表涵盖的期间因会计年度结束的变化而超过 12 个月，您可能需要将调整后的损益分摊到两个不同的年度。

No apportionment needed: Where the change is within the same YA (e.g. accounting year end changes from 30 Jun to 31 Dec with effect from 2019), the company can prepare one set of tax computation for YA 2021 based on the accounts from 1 Jul 2019 to 31 Dec 2020.
无需分摊：如果变更在同一年度内（例如，从2019年6月30日至12月31日的会计年度结束变更），公司可以根据2019年7月1日至2020年12月31日的账目为2021年度准备一套税务计算。

Where the change is across two YAs (e.g. accounting year end changes from 31 Dec 2019 to 31 Mar 2020), the company needs to prepare two separate tax computations i.e. for YA 2020 and YA 2021.
如果变化发生在两个年度（例如，从 2019 年 12 月 31 日至 2020 年 3 月 31 日的会计年度结束变化），公司需要准备两个单独的税收计算，即 2020 年和 2021 年。

Basis period in cessation year
停止年度的基期

When a source of income ceases, the basis period for the final year of Assessment would be from date of beginning of basis period to date of cessation of income. For example,
当收入来源停止时，最后一课税年度的基期为基期开始之日至收入终止之日止。例如

John Tan retired from his job as accountant at Premier Pte Ltd on 31 July 2020. He decided to take a long holiday thereafter and does not intend to look for another job. He has no other sources of income. For the Y/A 2021, John’s tax liability will be based on his employment income for the period from 1 January 2020 to 31 July 2020.
John Tan 于 2020 年 7 月 31 日从 Premier Pte Ltd 的会计师职位上退休。此后，他决定休长假，不打算再找工作了。他没有其他收入来源。对于 2021 年年度，John 的纳税义务将基于他在 2020 年 1 月 1 日至 2020 年 7 月 31 日期间的就业收入。

TERRITORIAL BASIS OF TAXATION
地域征税依据

Singapore adopts a territorial basis of taxation. Thus, income is chargeable to Singapore tax only if
新加坡采用地域征税制。因此，只有在以下情况下，收入才应缴纳新加坡税

It is derived from or accrued in Singapore (commonly termed sourced in Singapore); or
它源自新加坡或在新加坡累积（通常称为源自新加坡）;或

It is derived from or accrued outside Singapore (commonly termed sourced outside Singapore) but is received (remitted to) in Singapore
它来自新加坡境外或在新加坡境外累积（通常称为新加坡境外来源），但在新加坡收到（汇出）

Where income is sourced in Singapore, it is important to establish when the income is derived or accrued to the taxpayer, in other words, when the income is earned. In most instances, this can be readily established by when goods are delivered or when services are performed. However, in the case of investment income, the determination of when the investment income is earned may not be straight forward. For instance, when is fixed deposit interest income earned? Depositors are entitled to the interest only if they hold the fixed deposit placement until maturity. For example, if Premier Pte Ltd has a 6-month fixed deposit placement maturing on 30 May 2020 and the interest earned for the 6-month period (1 December 2019 to 30 May 2020) is $240, the total interest income of $240 is subject to Singapore tax in the Y/A 2021 as the income was earned on 30 May 2020 when the fixed deposit matured.
如果收入来自新加坡，重要的是要确定收入何时来源或应计给纳税人，换句话说，何时赚取收入。在大多数情况下，这可以通过货物交付或服务执行时轻松确定。但是，就投资收益而言，何时赚取投资收益可能并不简单。例如，定期存款利息收入何时赚取？存款人只有在持有定期存款直至到期时才有权获得利息。例如，如果Premier Pte Ltd的6个月定期存款于2020年5月30日到期，而6个月期间（2019年12月1日至2020年5月30日）的利息收入为240美元，则240美元的利息收入总额需在2021年全年缴纳新加坡税，因为该收入是在2020年5月30日定期存款到期时赚取的。

Where income is sourced outside Singapore (commonly termed foreign sourced income), it is also important to determine whether that income is received in Singapore or not and if received in Singapore, when the income is received. Foreign sourced income is not taxable in Singapore until the income is received in Singapore. Under Section 10(15) of the Income Tax Act, foreign income is treated as received in Singapore under the following circumstances:
如果收入来自新加坡境外（通常称为外国来源收入），则确定该收入是否在新加坡收到，以及如果在新加坡收到，则何时收到收入也很重要。在新加坡收到收入之前，外国来源的收入在新加坡不征税。根据《所得税法》第10（15）条，在以下情况下，外国收入被视为在新加坡收到：

“remitted to, transmitted or brought into Singapore;
“汇往、传送或带入新加坡;

applied in or towards the satisfaction of any debt incurred in respect of a trade or business carried on in Singapore; or
用于或用于清偿与在新加坡进行的贸易或业务有关的任何债务;或

applied to purchase any movable property which is brought into Singapore”.
申请购买带入新加坡的任何动产“。

Where the foreign income is received in Singapore, the income will only be subject to Singapore tax based on the year the income was received. For example, David has interest earned from a fixed deposit placed with a bank in Malaysia. The deposit matured on 28 December 2019 and the interest earned was remitted to Singapore on 3 January 2020. The foreign interest although earned on 28 December 2019 will be taxable in Singapore in Y/A 2021 as it was only received in basis year 2020.
如果外国收入是在新加坡收到的，则该收入仅需根据收到收入的年份缴纳新加坡税。例如，David从马来西亚一家银行的定期存款中赚取了利息。存款于2019年12月28日到期，所赚取的利息已于2020年1月3日汇入新加坡。外国利息虽然在2019年12月28日赚取，但将在2021年全年在新加坡纳税，因为它仅在2020年收到。

INCOME VS CAPITAL GAINS
收入与资本收益

Only gains, profits or receipts that are income in nature will be subject to Singapore tax. There is currently no capital gains tax in Singapore. The following concepts can be used to distinguish between revenue and capital receipts.
只有属于收入性质的收益、利润或收入才需要缴纳新加坡税。新加坡目前没有资本利得税。以下概念可用于区分收入和资本收入。

1.7.1 Tree and Fruit Analogy
1.7.1 树和果子的类比

Capital is equivalent to the tree whilst revenue is the fruit. Even after the fruit has been picked, the tree still exists. In other words, capital is the asset that produces the income.
资本相当于树，而收入是果实。即使在果实被采摘后，这棵树仍然存在。换句话说，资本是产生收入的资产。

For instance, a residential apartment (the tree) has been rented out to yield rental income (the fruit) over the years. After 5 years, the owner decided to sell the apartment. The annual rental receipt is revenue/income in nature and thus taxable while the proceed from the sale of the apartment is capital and thus not taxable. This is because after the sale, the source of the rental income will be gone.
例如，多年来，住宅公寓（树）已被出租以产生租金收入（果实）。5年后，业主决定出售公寓。年度租金收入本质上是收入/收入，因此应纳税，而出售公寓的收益是资本，因此无需纳税。这是因为出售后，租金收入的来源将消失。

1.7.2 Fixed vs Circulating Capital
1.7.2 固定资本与流动资本

Fixed capital is used in the course of business to produce income. Any receipts from the sale of fixed capital are capital receipts. For example, plant and machinery is used to produce goods for sale. So the plant and machinery is fixed capital as it is kept in the business over a long period of time to continue to produce goods for sale. When it is eventually sold off due to obsolescence or wear and tear, the proceeds from the sale should be capital in nature and not taxable.
固定资本在业务过程中用于产生收入。出售固定资本的任何收入都是资本收入。例如，工厂和机械用于生产待售商品。因此，工厂和机器是固定资本，因为它在很长一段时间内保持在业务中，以继续生产用于销售的商品。当它最终因过时或磨损而被出售时，出售的收益应该是资本性质的，不征税。

On the other hand, circulating capital are assets that are continuously churned in the course of business and sold or used in the manufacture of the final product for sale. For example, the trading stock of a property developer are its development projects and thus proceeds from the sale of units in the development property are revenue receipts and hence taxable.
另一方面，流动资本是在业务过程中不断搅动并出售或用于制造最终销售产品的资产。例如，房地产开发商的交易股票是其开发项目，因此出售开发物业单位的收益是收入，因此应纳税。

It should be noted that what is fixed capital for one business may be circulating capital for another. For example, the proceeds from the sale of a van would be capital receipt for a clothes retailer because the van is used to deliver clothes to the outlets for sale or to customers. The van is the fixed asset while the clothes are the circulating asset. However, in the hands of a vehicle distributor, the sale proceeds from the sale of vans would be revenue as he is in the business of selling vans; the vans are his circulating assets.
应该注意的是，一个企业的固定资本可能是另一个企业的流动资本。例如，出售一辆面包车的收益将是服装零售商的资本收入，因为面包车用于将衣服运送到商店出售或交付给客户。面包车是固定资产，衣服是流通资产。然而，在车辆经销商手中，销售货车的销售收入将是收入，因为他从事的是销售货车的业务;货车是他的流通资产。

Just as there is no tax imposed on receipts that are capital in nature, any loss incurred that is capital in nature will not be allowed for deduction.
正如不对具有资本性质的收据征税一样，任何具有资本性质的损失都不允许扣除。

1.7.3 Badges of Trade
1.7.3 贸易徽章

Usually, where the receipt is derived from a trading activity i.e. buying and selling of goods or provision of services, the receipt thereof would be treated as income in nature and taxable (i.e. sale of a circulating asset). However, there are instances where it is difficult to establish if a trading activity has taken place and hence there is doubt as to whether the remuneration from such activity should be treated as income or capital in nature. For example, if Mr Tan owns a few residential properties which he rents out and over the years, he has sold two of them, will the proceeds from the sale of the two properties be treated as capital or revenue in nature? In practice, the “badges of trade” is used to help establish if a transaction is to be treated as a trading transaction or not. The six badges of trade are:
通常，如果收入来自贸易活动，即买卖货物或提供服务，则其收入将被视为收入并应纳税（即出售流通资产）。然而，在有些情况下，很难确定是否发生了交易活动，因此对于这种活动的报酬是否应被视为收入或资本性质存在疑问。举例来说，如果陈先生拥有数个出租的住宅物业，多年来已售出其中两个物业，出售该两个物业的收益会否被视为资本或收入？在实践中，“交易徽章”用于帮助确定交易是否被视为交易。这六种贸易徽章是：

Motive
动机

To conclude that a trade is being conducted, there has to be a motive to buy for the purpose of resale at a profit and not to keep the asset to generate income. Or there must be a motive to charge in return for services provided.
要得出正在进行交易的结论，必须有以转售为目的的购买获利的动机，而不是保留资产以产生收入。或者必须有收费的动机来换取所提供的服务。

In Simmons v IRC (1980), a taxpayer company originally acquired properties for investment but later sold them as the prospects (e.g. rental income) for investment properties were bad. It was held that the sale was a realization of investment or capital and not a sale in the course of trade.
在Simmons v IRC （1980）一案中，一家纳税人公司最初收购物业用于投资，但后来由于投资物业的前景（例如租金收入）不佳而出售。法院认为，出售是投资或资本的实现，而不是贸易过程中的出售。

Subject matter of realization
实现标的物

This refers to the nature of the asset. Here we are looking at the ease with which the asset or property in question is easily tradeable. A distinction also needs to be made between whether the asset or property is one which may be normally held as an investment or as a subject of a deal or trade. Investment characteristics of an asset or property are:
这是指资产的性质。在这里，我们着眼于相关资产或财产易于交易的难易程度。还需要区分资产或财产是通常作为投资持有的资产或财产，还是作为交易或贸易的标的。资产或物业的投资特征是：

Capable of generating an income to the owner during the period of ownership (e.g. Stocks and shares)
能够在所有权期间为所有者创造收入（例如股票和股份）

Ownership gives the owner the pride of possession (e.g. Paintings and antiques)
所有权赋予所有者占有的自豪感（例如绘画和古董）

However, there is also a presumption of trading if goods bought for personal use are excessive in quantities for personal needs. For example, in the case of Rutledge v IRC, a taxpayer bought one million rolls of toilet paper from a bankrupt German firm for one thousand pounds while in Berlin on business. The toilet rolls were sent to United Kingdom and the taxpayer eventually found a buyer who bought the whole quantity for twelve thousand pounds giving the taxpayer a handsome profit. The purchase and sale of one million rolls of toilet paper at a profit by the taxpayer was held to be trade in nature and the profit subject to tax. This was despite the fact that this was the only transaction that the taxpayer was involved in. This was because the subject matter, being the toilet rolls, could not have been purchased for personal use or for investment purposes.
但是，如果为个人使用而购买的商品数量过多，则也可以推定交易。例如，在Rutledge诉IRC一案中，一名纳税人在柏林出差时以1000英镑的价格从一家破产的德国公司购买了100万卷卫生纸。卫生纸被送到英国，纳税人最终找到了一个买家，他以一万二千英镑的价格购买了全部数量，为纳税人带来了可观的利润。纳税人以盈利购买和出售100万卷卫生纸，被认定为贸易性质，利润须纳税。尽管这是纳税人参与的唯一交易。这是因为标的物是卫生纸，不可能为个人使用或投资目的而购买。

Length of period of ownership
所有权期限的长度

A short holding period will clearly invite closer scrutiny to determine if the property has been acquired with the objective of dealing. Conversely, the longer the period of holding or ownership, the less likely it would be treated as trading in that asset. For example, if a person purchases some shares and holds them for many years before selling them, he will be in a better position to argue that he is realizing an investment and not trading in shares than if he were to sell the share shortly after buying them. In Wisdom v Chamberlain, the taxpayer, an actor, purchased silver ingots as a hedge against an anticipated devaluation. The silver ingots were sold within slightly more than a year. The profit from the sale of the silver ingots was held to be a trading profit subject to tax.
较短的持有期显然会引起更严格的审查，以确定该财产是否是为了交易而收购的。相反，持有或拥有的时间越长，被视为该资产交易的可能性就越小。例如，如果一个人购买了一些股票并在出售之前持有多年，那么与他在购买股票后不久出售股票相比，他将更有能力争辩说他正在实现投资而不是股票交易。在Wisdom v Chamberlain一案中，纳税人（一名演员）购买了银锭，以对冲预期的贬值。银锭在一年多一点的时间内售出。出售银锭的利润被认定为应纳税的贸易利润。

Frequency of transaction
交易频率

The essence of a trade is to carry on a continuous stream of similar transactions. If such transactions take place repeatedly at around the same time, it is likely that a trade is being carried on. A transaction which is done once is likely not a trading activity. It is said in Pickford v Quirke where the taxpayer purchased and resold spinning mills repeatedly 4 times, “one transaction does not usually give rise to a finding of trading but systematic repetition gives rise to an inference of trading”.
交易的本质是进行连续的类似交易。如果此类交易大约在同一时间重复发生，则很可能正在进行交易。完成一次的交易可能不是交易活动。在Pickford v Quirke一案中，纳税人四次重复购买和转售纺纱厂，“一项交易通常不会引起交易的认定，但有系统的重复会引起交易的推论”。

Supplementary work done
完成的补充工作

If the asset, during ownership, is improved upon to increase its value or make it more marketable or the character of the asset is changed such as turning raw materials to finished goods, there is evidence of trading. Where there is an organized effort to earn profit, there is a source of taxable income. In Cape Brandy Syndicate v IRC, a group of accountants purchased 3,000 casks of Cape Brandy, shipped them to UK, blended them with French brandy, rebottled the brandy and then sold them in small lots within a period of 18 months to different purchasers. The profit arising was held to be trading profit subject to tax.
如果资产在所有权期间得到改进以增加其价值或使其更具市场价值，或者资产的性质发生变化，例如将原材料转化为成品，则有交易的证据。哪里有组织地努力赚取利润，哪里就有应税收入的来源。在Cape Brandy Syndicate v IRC一案中，一群会计师购买了3,000桶Cape Brandy，将它们运往英国，将它们与法国白兰地混合，重新装瓶，然后在18个月内将其小批量出售给不同的买家。产生的利润被认定为应课税的营业利润。

Circumstances leading to the realization
导致实现的情况

If there are good reasons for the realization of the property, such as due to an emergency (e.g. a threat of foreclosure of a business by creditors), this will help to support the case that no trading has taken place. The realization of a property due to a sudden need for money may negate the idea that there was an intention of dealing or trading in the property that prompted the original purchase of that property. For example, in SEA Sdn Bhd v DGIR (1988), a taxpayer bought a piece of land with the intention to cultivate it but later sold it because it was infertile – the land was not fit for the purpose that prompted its original purchase. The taxpayer was held to have realized an investment. In another case, OUF Pte Ltd V CIT, the Board of Review held that OUF’s purchase and subsequent disposal of shares due to the commercial prospect of these shares were not inconsistent with what an investor might do. There was no indication that OUF was dealing with those shares. The various reasons for purchase and sale of certain shares were:
如果有充分的理由实现财产，例如由于紧急情况（例如债权人威胁要取消企业的抵押品赎回权），这将有助于支持没有进行交易的情况。由于突然需要资金而变现财产可能会否定促使最初购买该财产的意图的想法。例如，在SEA Sdn Bhd v DGIR （1988）一案中，一名纳税人购买了一块土地，打算耕种它，但后来因为土地贫瘠而将其出售——该土地不适合最初购买的目的。纳税人被认定为已实现投资。在另一宗案件OUF Pte Ltd v CIT中，复核委员会认为，OUF因这些股份的商业前景而购买和随后出售股份，与投资者可能采取的行动并不矛盾。没有迹象表明OUF正在处理这些股票。买卖某些股份的各种原因是：

Shares in Sing Land were sold because earning prospects appeared bleak and were fraught with uncertainties
星地的股票被出售，因为盈利前景黯淡，充满不确定性

Shares in ICB were sold as there was in-fighting at the Board of Directors level and the Government had deferred proposed acquisition of a quarry in Pulau Ubin
由于董事会层面发生内讧，ICB的股份被出售，政府推迟了收购乌敏岛采石场的提议

Share in SPH were sold after reviewing that Singapore Monitor was suffering losses and its value was nil
在审查了新加坡监测公司遭受损失且其价值为零后，SPH的股份被出售

In addition to the above 6 badges, other factors may give further guidance in establishing whether a transaction or a series of transactions is trading in nature:
除了上述 6 个徽章外，其他因素可能会为确定一项交易或一系列交易是否具有交易性质提供进一步的指导：

Taxpayer’s trade – a one-off purchase of an antique item by a general merchant is more likely to be a trade transaction than such a purchase by a retired man who simply has a penchant for such antiquities.
纳税人的贸易 – 一般商人一次性购买古董物品，比仅对此类古董情有独钟的退休男子购买此类交易更有可能是贸易交易。

Destination of the proceeds - where the proceeds from a transaction are applied to purchase similar items that have been sold, it is an indication towards trade.
收益的去向 - 如果交易的收益用于购买已售出的类似物品，则表明交易。

Manner acquired – an item that was purchased and later sold at a profit is more likely to be a trade transaction than if that item had been bequeathed or gifted.
获得的方式 – 购买并随后出售以获利的物品比遗赠或赠与的物品更有可能是贸易交易。

Manner financed – If money was borrowed on a short-term basis (eg utilizing an overdraft facility), that is some indication towards an intention to buy the item with a view to its resale in the short term; thus an indication towards trade.
融资方式 – 如果资金是短期借来的（例如使用透支设施），则表明有意购买该物品以期在短期内转售;因此，这是对贸易的指示。

In conclusion, to establish if a trade or business exists, we will need to consider the whole range of activities undertaken by the taxpayer.
总之，要确定是否存在贸易或业务，我们需要考虑纳税人所从事的所有活动。

Any one or a combination of any of the above six badges can be used to conclude if a trading activity has taken place or not. In the example of Mr Tan, if it can be established based on the badges of trade that Mr Tan is carrying on a trade in property, then the proceeds from the sale of the apartment would be treated as income in nature and taxable.
上述六个徽章中的任何一个或组合都可以用来判断交易活动是否已经发生。 在陈先生的例子中，如果可以根据陈先生进行房地产交易的贸易徽章来确定，那么出售公寓的收益将被视为收入性质并应纳税。

In conclusion, generally, capital receipts are those that result from the sale of an income source (for e.g., sale of business or sale of real property from which rental income was derived previously), or through appreciation in market value of the asset with minimal effort expended to extract the capital appreciation.
总之，一般而言，资本收入是出售收入来源（例如，出售业务或出售以前获得租金收入的不动产）或通过资产市场价值升值而产生的资本收入，而为提取资本增值所花费的努力最少。

TAX EXEMPT VS NON-TAXABLE INCOME
免税与非应税收入

Receipts of a capital nature and income that is sourced outside Singapore fall outside the scope of the Income Tax Act and hence will not be subject to Singapore tax. They are termed non-taxable (or not taxable) income. There are also income receipts that are specifically exempted from Singapore tax under the Income Tax Act. In other words, these are taxable receipts but by legislation, the Comptroller of Income Tax does not collect the taxes due on such income receipts. These are termed tax-exempt income. Examples of exempt income include interest income earned by individuals from deposit placements with approved banks and licensed finance companies in Singapore, foreign sourced income received in Singapore by an individual and dividend received from shares held in a Singapore tax resident company.
来自新加坡境外的资本性质和收入的收入不属于《所得税法》的范围，因此无需缴纳新加坡税。它们被称为非应税（或非应税）收入。根据《所得税法》，还有一些收入收入被明确免征新加坡税。换句话说，这些是应税收入，但根据立法，所得税主计长不收取此类收入的应缴税款。这些被称为免税收入。免税收入的例子包括个人在新加坡经批准的银行和持牌金融公司存款所赚取的利息收入、个人在新加坡获得的外国来源收入以及从新加坡税务居民公司持有的股份中获得的股息。

DETERMINATION OF INCOME
收入的确定

To determine the tax payable, the following income must be ascertained:
要确定应纳税额，必须确定以下收入：

Statutory Income – This is the total of the person’s income derived from all sources (business, employment, investment, etc.) in the basis period or preceding year, net of deductible expenses and after deduction of capital allowances (covered under Taxation of Business Income).
法定收入 – 这是该人在基期或上一年从所有来源（商业、就业、投资等）获得的收入总额，扣除可扣除费用和扣除资本免税额后（包含在营业收入税中）。

Assessable Income – remainder of statutory income after deducting
应评税入息 – 扣除后剩余的法定入息

Losses in respect of trade, business, profession or vocation in prior years
前几年在贸易、商业、专业或职业方面的损失

Approved donations. Only specified donations made to the Singapore Government, Institutions of Public Character and other prescribed institutions will qualify for deduction at the rate of 2.5 times for donations made from 1/1/2009 to 31/12/2021. To celebrate the 50^th anniversary of Singapore’s independence, all donations made in calendar year 2015 will be given deduction at the rate of 3 times in determining the assessable income for the relevant Year of Assessment.
批准的捐款。对于2009年1月1日至2021年12月31日期间的捐款，只有向新加坡政府、公共机构和其他指定机构提供的特定捐款才有资格按2.5倍的税率扣除。为庆祝新加坡独立50 ^th 周年，所有在2015历年作出的捐款，在厘定有关课税年度的应评税入息时，将按3倍的比率扣除。

Chargeable Income – This is the remainder of assessable income after deducting personal reliefs for Singapore resident individuals. For companies, this is the remainder after deduction of chargeable income that is partially exempted from Singapore tax (covered under chapter on Taxation of Business Income). Once the chargeable income is determined, the person’s Singapore tax liability can be ascertained by applying the relevant tax rates as stated below.
应课税收入 – 这是扣除新加坡居民个人个人减免后应评税收入的剩余部分。对于公司而言，这是扣除部分免征新加坡税的应课税收入后的剩余部分（在营业收入征税一章中涵盖）。一旦确定了应课税收入，就可以通过应用以下相关税率来确定该人的新加坡纳税义务。

TYPES OF TAXPAYERS
纳税人的种类

Singapore income tax is imposed on income derived by “any person” .
新加坡所得税是对“任何人”获得的收入征收的。

“Person” referred to in Section 2 of the Income Tax Act includes an individual, a company, a body of persons and a Hindu joint family.
《所得税法》第2条所指的“人”包括个人、公司、团体和印度教联合家庭。

A “company” can be incorporated in Singapore or elsewhere (eg Singapore branch of a foreign company)
“公司”可以在新加坡或其他地方注册成立（例如外国公司的新加坡分公司）

A “body of persons” excludes a company or a partnership. Examples would include clubs and associations.
“个人团体”不包括公司或合伙企业。例子包括俱乐部和协会。

A “Hindu joint family” means “what in any system of law prevailing in India is known as a Hindu joint family or a co-parcenary”.
“印度教联合家庭”是指“在印度现行的任何法律体系中被称为印度教联合家庭或共同家庭”。

For our purposes, we will focus only on the individual and companies. It is important to note that there are different rates of tax applicable to the different types of taxpayer.
出于我们的目的，我们将只关注个人和公司。需要注意的是，不同类型的纳税人有不同的税率。

CONCEPT OF TAX RESIDENCE
税务居住地的概念

The tax residence of an individual or a company is important as generally there are tax benefits accruing to one group that may not be available to the other group. Generally, there are better tax benefits accruing to individuals and companies that are tax resident in Singapore.
个人或公司的税务居民身份很重要，因为通常一个群体可以享受税收优惠，而另一个群体可能无法获得税收优惠。一般来说，在新加坡纳税的个人和公司可以享受更好的税收优惠。

An individual is treated to be tax resident in Singapore if the individual ordinarily resides in Singapore, except for temporary absences and includes one who is physically present or who exercises employment in Singapore for at least 183 days in the year preceding the Y/A (Section 2 of the Income Tax Act).
如果个人通常居住在新加坡，但暂时缺席除外，并且包括在 Y/A 之前的一年中实际存在或在新加坡工作至少 183 天的人，则该个人被视为新加坡的税务居民（所得税法第 2 条）。

A company is tax resident in Singapore if the control and management of its business is exercised in Singapore.
如果公司在新加坡行使其业务的控制和管理权，则该公司是新加坡的税务居民。

RATES OF TAX
税率

The rates of tax applicable to the different types of taxpayers are laid out in the Income Tax Act.
适用于不同类型纳税人的税率在《所得税法》中列出。

Resident Individuals
居民个人

Resident individuals are taxed on the graduated rates as set out in Part A of the Second Schedule¹. The rates with effect from Y/A 2024 are as follows:
居民个人按附表 ¹ 2A部分规定的累进税率征税。自 2024 年全年起生效的费率如下：

Up until YA 2019, resident individuals may also get to enjoy personal tax rebates (discount on tax bill) which is granted at the discretion of the Minister for Finance for specific YA.
在2019年之前，居民个人还可以享受个人退税（税单折扣），这是财政部长酌情为特定青年授予的。

There has been no personal tax rebate given to resident individual taxpayers for Y/A 2020 and thereafter.
2020年及以后，居民个人纳税人没有获得个人退税。

Non- Resident Individuals
非居民人士

They are taxed at the flat rate of 24% with effect from Y/A 2024 (previously 20% from Y/A 2014 to 2016 and then 22% from Y/A 2017 to Y/A 2023). However, there are various concessionary tax rates or tax exemptions available to specific income derived in Singapore or received in Singapore by a non-resident individual.
从 2024 年全年起，它们按 24% 的统一税率征税（之前从 2014 年到 2016 年是 20%，然后是 2017 年到 2023 年是 22%）。但是，对于在新加坡获得或非居民个人在新加坡获得的特定收入，可以享受各种优惠税率或免税。

Resident and Non-Resident Companies
居民和非居民公司

The current rate of tax applicable to income (both Singapore sourced and foreign sourced income received in Singapore) derived by both resident and non-resident companies is 17%. Again, there are tax exemptions / concessions that will lower the effective tax rate depending on whether the companies are resident in Singapore or not. In addition, for Y/A 2013 to 2015, companies (both resident and non-resident) were given a tax rebate of 30% but capped at $30,000. The corporate tax rebate for Y/A 2016 and 2017 was increased to 50% but capped at a maximum amount of $20,000 and $25,000 respectively. For Y/A 2018, the corporate tax rebate was further reduced to 40% but subject to a maximum cap of $15,000. The corporate tax rebate was further extended to Y/A 2019 but at the reduced rate of 20% and the maximum amount of the rebate capped at $10,000. Due to Covid-19, companies will get a 25% corporate tax rebate for Y/A 2020, capped at $15,000. There has been no corporate tax rebate given for Y/A 2021 and thereafter.
目前适用于居民和非居民公司的收入（在新加坡收到的来自新加坡和来自新加坡的收入）的税率为 17%。同样，根据公司是否居住在新加坡，有免税/优惠将降低有效税率。此外，在2013年至2015年，公司（包括居民和非居民）获得了30%的退税，但上限为30,000美元。2016年及2017年公司退税率上调至50%，但上限分别为20,000元及25,000元。2018年全年，公司退税进一步下调至40%，但最高上限为15,000元。公司退税进一步延长至2019年全年，但税率降低至20%，退税上限为10,000美元。由于 Covid-19，公司将在 2020 年获得 25% 的公司退税，上限为 15,000 美元。2021 年及以后没有给予公司退税。

OVERVIEW OF TAXATION IN SINGAPORE
新加坡税收概况

TUTORIAL QUESTIONS
教程问题

1. State the basis period for Y/A 2021 for each of the following business with account year ending:
1. 说明以下各项业务的2021年年增长率基准期，会计年度结束：

 a) 31 March
a） 3月31日

 b) 30 September
b） 9月30日

 c) 31 December
c） 12月31日

2. Evov Pte Ltd was incorporated on 2 October 2019 and intends to close its accounts each year on 30 November. State the basis period for the relevant Y/A if Evov prepares its first set of accounts to
2. Evov Pte Ltd 成立于 2019 年 10 月 2 日，并计划于每年 11 月 30 日关闭其账户。如果 Evov 准备其第一套账目，请说明相关 Y/A 的基期

 a) 30 November 2019
a）2019年11月30日

 b) 30 November 2020
b）2020年11月30日

3. United Motors Workshop Pte Ltd has been suffering losses for the past 3 years and decided to cease its business operation on 15 June 2019. The company’s accounting year-end is 30 September each year and commenced business since 1 January 1996. State the company’s Basis Period for the last three YA.
3. United Motors Workshop Pte Ltd在过去3年中一直处于亏损状态，并决定于2019年6月15日停止营业。该公司的会计年度结束时间为每年9月30日，自1996年1月1日开始营业。说明公司最近三个年度的基期。

4. Maggie’s last day of employment is 30 September 2018 and she then started her online clothing business on 15 December 2018. She intends to close her business accounts on 31 March each year, with her first accounts will be prepared in 2019. Further, Maggie has an investment property which is rented out. Her tenant did not renew the lease for her apartment when the lease term ended on 30 November 2019. She sold the property on 15 June 2020 after failing to get a new tenant. For each source of income / receipt, state the basis period for Y/A 2019, 2020 and 2021.
4. Maggie 的最后工作日是 2018 年 9 月 30 日，然后她于 2018 年 12 月 15 日开始了她的在线服装业务。她打算在每年的3月31日关闭她的商业账户，她的第一批账户将在2019年准备。此外，Maggie 还拥有一处出租的投资物业。她的租客在2019年11月30日租期结束时没有续租她的公寓。她于2020年6月15日出售该物业，因为未能找到新租户。对于每个收入/收入来源，请说明 2019 年、2020 年和 2021 年全年的基期。

TOPIC 2: TAXATION OF INDIVIDUALS 1
议题2：个人征税 1

CONCEPT OF TAX RESIDENCE
税务居住地的概念

It is important to note that taxation of individuals who are viewed as resident in Singapore as opposed to one who is not tax resident is Singapore can be vastly different, ranging from the types of income that are exempted from Singapore income tax, the claim for personal reliefs to the rates of tax applicable. In any case, whether resident in Singapore or not, the individual will be subject to Singapore so long as he or she has income sourced in or received in Singapore.
需要注意的是，被视为新加坡居民的个人与非新加坡税务居民的税收可能大不相同，从免征新加坡所得税的收入类型、个人减免申请到适用税率。在任何情况下，无论是否居住在新加坡，只要个人的收入来源于新加坡或在新加坡获得收入，他或她将受到新加坡的约束。

Section 2 of the Act defines a resident of to be
该法第2条将居民定义为

‘a person who, in the year preceding the year of assessment, resides in Singapore except for such temporary absences therefrom as may be reasonable and not inconsistent with a claim by such person to be a resident in Singapore, and includes a person who is physically present or who exercises employment in Singapore 183 days or more during the year preceding the year of assessment’
“在课税年度前一年居住在新加坡的人，除非暂时不在新加坡，但这种暂时缺席是合理的，并且与该人声称的新加坡居民不相抵触，并且包括在课税年度前一年内在新加坡实际居住或受雇183天或以上的人”

Hence, under Section 2 of the Act, the residence status of an individual is to be determined by two tests
因此，根据该法第2条，个人的居留身份应通过两项测试来确定

Qualitative test
定性测试

Quantitative test
定量试验

2.1.1 Qualitative Test (primary test)
2.1.1 定性测试（初级测试）

This test looks at where the individual normally resides other than short or temporary absences. The assessment under this test will be reviewed over a period of time. Various factors are used in establishing if an individual’s normal place of residence is in Singapore and they include:
该测试着眼于个人通常居住的地方，而不是短期或暂时缺席。该测试下的评估将在一段时间内进行审查。在确定个人的正常居住地是否在新加坡时，使用了各种因素，其中包括：

The nationality of the individual
个人的国籍

Whether the individual has family ties in Singapore;
个人在新加坡是否有家庭关系;

Whether the individual has a permanent abode in Singapore;
个人是否在新加坡有永久居留权;

Whether the individual has financial commitments in Singapore;
个人在新加坡是否有财务承诺;

The frequency, regularity and duration of visits to Singapore and the purpose of such visits.
访问新加坡的频率、频率和持续时间以及此类访问的目的。

Temporary Absence
临时缺勤

An individual can be assessed as a tax resident even if they were away from Singapore for whole or part of the year. This is based on that fact that the absence is considered temporary for e.g., a vacation or a job posting. The taxpayer should not have the intention of establishing a residence abroad.
即使个人全年或部分时间离开新加坡，也可以被评估为税务居民。这是基于这样一个事实，即缺勤被认为是暂时的，例如，休假或职位发布。纳税人不应有在国外建立住所的意图。

For most Singapore citizens and Singapore permanent residents, they would generally qualify as tax resident in Singapore under the qualitative test as they would have demonstrated that Singapore is their normal place of residence. For foreigners, they would not be able to pass the qualitative test and so, their tax residence status in Singapore will be determined using the quantitative test.
对于大多数新加坡公民和新加坡永久居民来说，根据定性测试，他们通常有资格成为新加坡的税务居民，因为他们可以证明新加坡是他们的正常居住地。对于外国人来说，他们将无法通过定性测试，因此，他们在新加坡的税务居民身份将使用定量测试来确定。

2.1.2 Quantitative Test
2.1.2 定量测试

If the requirements under the qualitative test are not met, an individual can also be regarded as tax resident in Singapore for any Y/A if during the 12 months immediately preceding that Y/A,
如果不符合定性测试的要求，如果个人在该 Y/A 之前的 12 个月内，

The individual is physically present in Singapore for 183 days or more; or
该个人在新加坡实际存在 183 天或更长时间;或

The individual is exercising employment in Singapore (other than as a director of a company) for 183 days or more
该个人在新加坡受雇（公司董事除外）183天或以上

The 183 days need not be a continuous period and it includes weekends and public holidays. In determining the 183-days rule, any part of a day spent in Singapore is counted as one day.
这 183 天不一定是连续的时期，它包括周末和公共假期。在确定 183 天规则时，在新加坡度过的一天的任何部分都算作一天。

2.1.3 Administrative Concessions
2.1.3 行政特许权

To bolster the above tests in the light of commercial realities, the CIT has issued the following administrative concessions applicable to foreigners relocating to work in Singapore.
为了根据商业现实加强上述测试，CIT发布了以下适用于移居新加坡工作的外国人的行政优惠。

Two-year administrative concession
两年行政特许权

This concession is only applicable to foreigners entering Singapore on or after 1 January 2007 to work or live. Under this concession, if the foreigner works in Singapore for a continuous period of at least 183 days straddling two calendar years, the foreigner will be treated as tax resident for both Y/As even though the foreigner may not have the 183 days requirement in each year. Inland Revenue has clarified that the employment period includes the period of stay in Singapore immediately before commencement of Singapore employment as well as the period of stay immediately after the cessation of Singapore employment.
此优惠仅适用于2007年1月1日或之后进入新加坡工作或居住的外国人。根据这项优惠，如果外国人在新加坡连续工作至少183天，跨越两个日历年，即使该外国人可能没有每年183天的要求，该外国人也将被视为Y/A的税务居民。税务局已澄清，雇佣期包括新加坡就业开始前在新加坡的逗留期，以及新加坡就业终止后的逗留期。

Three-year administrative concession
三年行政特许权

Where an individual’s duration of stay in Singapore covers 3 or more consecutive years of assessment (continuously), the IRAS will regard the individual as resident for all the 3 Y/As even though the individual may not be physically present or whose period of employment in Singapore is less than 183 days in the first and/or last Y/A.
如果个人在新加坡的逗留时间涵盖连续 3 年或更长时间（连续）的课税年，则 IRAS 将把该个人视为所有 3 年/A 的居民，即使该个人可能不在现场或其在新加坡的工作时间少于 183 天在第一个和/或最后一个年度。

Company directors
公司董事

A distinction needs to be made between executive (working) directors and non-executive (non-working) directors. An executive director is one who is involved in the day-to-day management of the company while a non-executive director’s involvement in the company is merely to attend meetings of the board of directors.
需要区分执行（工作）董事和非执行（非工作）董事。执行董事是参与公司日常管理的人，而非执行董事参与公司只是出席董事会会议。

Thus, the two-/three-year administrative concession is only extended to executive directors. For non-executive directors, their residence status will be determined solely under the qualitative or quantitative tests.
因此，两年/三年的行政特许权只适用于执行董事。对于非执行董事，其居留身份将仅根据定性或定量测试确定。

Option to opt out
选择退出的选项

The above concessions will automatically be applied to the circumstances of the foreigner working in Singapore. However, if they so wish to, the foreigner may request to opt out of the concession and be assessed strictly under the qualitative or quantitative tests.
上述优惠将自动适用于在新加坡工作的外国人的情况。但是，如果他们愿意，外国人可以要求退出特许权，并严格按照定性或定量测试进行评估。

EMPLOYMENT INCOME
就业收入

It is important to make a distinction between income derived from a profession which is assessable to tax under Section 10(1)(a) and income derived from employment which is assessable under Section 10(1)(b). The main difference lies in the claim for expenses and capital allowances (simply put, capital allowances are deductions for investments in qualifying fixed assets like plant and machinery, office equipment and the like). The claim for expenses by an individual deriving income from a profession or vocation would be more liberal than one who is deriving employment income. In addition, capital allowances are available only to those who derive income from a profession or vocation.
重要的是要区分根据第10（1）（a）条应课税的职业收入和根据第10（1）（b）条应课税的就业收入。主要区别在于费用和资本津贴的索赔（简单地说，资本津贴是对厂房和机器、办公设备等合格固定资产投资的扣除）。从专业或职业中获得收入的个人对费用的索赔将比从就业收入中获得的个人更宽松。此外，资本津贴只适用于那些从专业或职业中获得收入的人。

Employment is a contract of service whilst a profession is a contract for service. It is usual that in a contract of service, a “master – servant relationship” exists. There must be control by the employer in respect of the manner in which the employee is to conduct his works. On the other hand, a profession involves a contract for services engaged by the main contractor. The scope of work may be dictated by the main contractor but the professional is free to decide how those services are to be performed. For example, an in-house tax accountant will provide tax advice to his company’s management and will be regarded as an employee while a tax advisor/ tax lawyer engaged to provide tax advice would have entered into a contract for service with the company.
雇佣是服务合同，而专业是服务合同。在服务合同中，通常存在“主仆关系”。雇主必须控制雇员进行工作的方式。另一方面，专业涉及总承包商雇用的服务合同。工作范围可能由主承包商决定，但专业人员可以自由决定如何执行这些服务。例如，内部税务会计师将向公司管理层提供税务建议，并将被视为雇员，而受聘提供税务建议的税务顾问/税务律师将与公司签订服务合同。

In Fall v Hitchen and Nethermore (St Neots) Ltd v Taverna and Gardener, the following factors were used to establish whether a profession or employment was exercised:
在Fall v Hitchen and Nethermore （St Neots） Ltd v Taverna and Gardener一案中，以下因素被用来确定是否行使了职业或雇佣：

Degree of Control – is there any control by one party over the manner in which the work is to be performed;
控制程度 – 一方是否对工作的执行方式有任何控制;

Degree of financial risks – can the person for whom the work is done withhold payment until the work is done and agree upon;
财务风险程度 – 完成工作的人是否可以在工作完成并达成一致之前扣留付款;

Degree of responsibility – is the person performing the work free to delegate it to another person;
责任程度 – 执行工作的人是否可以自由地将其委托给另一个人;

Provision of help – does the person performing the work provide his own tools and hire his own workers.
提供帮助 – 执行工作的人是否提供自己的工具并雇用自己的工人。

DIVIDENDS – S10(1)(d)
股息 – S10（1）（d）

Dividends are a distribution of companies’ after-tax profits to their shareholders. It is a return on capital invested by shareholders. Dividend income derived from Singapore is taxable unless the income is specifically exempted under the Income Tax Act.
股息是公司向股东分配的税后利润。这是股东投资的资本回报。来自新加坡的股息收入应纳税，除非该收入根据《所得税法》明确豁免。

Source of dividend
股息来源

Dividends are sourced in Singapore if the dividends are paid by a Singapore tax resident company. A company is resident in Singapore if the control and management of its business is exercised in Singapore as evidenced by board meetings held largely in Singapore. Thus the dividend declared payable by the board of directors during their meetings in Singapore will be a Singapore sourced dividend.
如果股息由新加坡税务居民公司支付，则股息来自新加坡。如果一家公司的业务控制和管理是在新加坡进行的，那么该公司就是新加坡居民，这主要在新加坡举行的董事会会议证明了这一点。因此，董事会在新加坡会议期间宣布支付的股息将是来自新加坡的股息。

Basis of Assessment
评估依据

Dividend income accrues to the shareholder on the date it is declared payable as approved by the shareholders at the Annual General Meeting. From 1 January 2008, all Singapore resident companies come under the one-tier corporate tax system where tax on company’s profits will only be imposed at the corporate level and all dividends distributed by a Singapore tax resident company will be tax exempt for all classes of shareholders.
股息收入在股东周年大会上批准宣布支付之日应计给股东。从2008年1月1日起，所有新加坡居民公司都属于单级公司税制，其中公司利润税将仅在公司层面征收，新加坡税务居民公司分配的所有股息将对所有类别的股东免税。

INTEREST – S10(1)(d)
利息 – 第10（1）（d）条

Interest is income received in return for the use of capital or money.
利息是作为使用资本或货币的回报而获得的收入。

Source of interest
兴趣来源

Interest income is sourced in Singapore if it is borne (simply put, paid) directly or indirectly, by a person resident in Singapore or a permanent establishment in Singapore.
如果利息收入由新加坡居民或新加坡常设机构直接或间接承担（简单地说，支付）在新加坡，则利息收入来源于新加坡。

Thus if interest is received on a deposit placement with or a loan given to any Singapore company, Singapore branch, any entity whether incorporated or otherwise or individuals (directors, employees, friends, etc) in Singapore, the interest income will be sourced in Singapore and hence taxable.
因此，如果向任何新加坡公司、新加坡分行、任何实体（无论是注册成立的还是其他的）或新加坡的个人（董事、雇员、朋友等）提供存款或贷款时收到利息，则利息收入将来自新加坡，因此应纳税。

Basis of Assessment
评估依据

Interest income accrues on the date it becomes due and payable and not on the date of its actual receipt. It also does not matter if the interest income is withdrawn or is reinvested with the bank.
利息收入在到期应付之日计入，而不是在实际收到之日计入。利息收入是提取还是再投资于银行也无关紧要。

For non-resident individuals, interest derived from any deposit placement with Singapore approved banks (since 20 August 1968) or Singapore licensed finance companies (since 1 January 2005 is tax exempt.
对于非居民个人，在新加坡认可的银行（自1968年8月20日起）或新加坡持牌金融公司（自2005年1月1日起）的任何存款所产生的利息是免税的。

For resident individuals, interest derived on or after 1 January 2005 on deposits with approved banks or licensed finance companies in Singapore is tax exempt.
对于居民个人，2005 年 1 月 1 日或之后在新加坡经批准的银行或持牌金融公司存款的利息免税。

RENTAL INCOME - S10(1)(f)
租金收入 - 第10（1）（f）条

Rent is payment for the use of immovable property or movable property. Generally, rental income is assessed to tax under s10(1)(f) for individuals.
租金是使用不动产或动产的付款。一般而言，根据第10（1）（f）条，个人的租金收入被评定为征税。

Source of rental income
租金收入来源

The source of rental income for immovable property is where the property is situated. The place where the tenancy agreement is signed and where the rental income is paid are not relevant. In the case of movable property, the source of the rental income is generally dependent on who bears the rental payment as well as where the movable property is used.
不动产的租金收入来源是房产所在地。签订租赁协议的地点和支付租金收入的地点无关紧要。就动产而言，租金收入的来源通常取决于谁承担租金以及动产的使用地点。

Basis of Assessment
评估依据

As rental income accrues to the owner on a daily basis, it is taxable as it accrues and not when the rental income is actually received.
由于租金收入是按天计入业主的，因此应按应计时征税，而不是在实际收到租金收入时征税。

GAINS OR PROFITS OF AN INCOME NATURE – S10(1)(g)
收入性质的收益或利润 – 第10（1）（g）条

This is a “catch all” sub-section as it captures receipts that are income in nature that do not fall under the preceding sub-sections. There are no clear guidelines of what kind of transactions will fall within the ambit of this sub-section. However, the income receipt need not necessarily be regular for it to be caught under S10(1)(g); even ad hoc or irregular receipts can be caught. Some examples would include:
这是一个“包罗万象”的小节，因为它捕获了不属于上述小节的收入性质的收据。对于本小节的范围内没有明确的交易类型指南。然而，收入收据不一定是定期的，才能根据第10（1）（g）条被捕获;即使是临时或不规则的收据也可以被抓到。一些示例包括：

Commissions received for furnishing assistance in renting, buying and /or selling of properties;
为出租、购买和/或出售物业提供协助而收取的佣金;

Fees received for occasional introduction of clients or customers to professionals or businessmen;
偶尔将客户或客户介绍给专业人士或商人所收取的费用;

Income received from offering occasional advice, consultation or assistance of any kind.
通过提供任何形式的偶尔建议、咨询或援助而获得的收入。

EXEMPT INCOME –S.13
免税收入 – S.13

Exempt income is income that is chargeable to tax under Section 10(1) but is exempt under the Income Tax Act so as not to form part of statutory income. It is to be clearly distinguished from capital receipts which do not fall within the scope of the charging section.
免税收入是指根据第10（1）条应纳税但根据《所得税法》免税的收入，因此不构成法定收入的一部分。它应与不属于收费部分范围的资本收入明确区分开来。

Section 13 of the Act spells out the income that are exempt from Singapore tax and any conditions that needs to be satisfied in order to qualify for tax exemption. The tax exemptions relevant to individuals and which are commonly encountered include:
该法案第13条阐明了免征新加坡税的收入以及获得免税资格所需的任何条件。与个人相关且常见的免税包括：

S.13(1)(t):  interest on moneys held on deposit in an approved bank in Singapore non-residents
第13（1）（t）条：非居民在新加坡经批准的银行存款的利息

S.13(1)(za): any dividends paid on or after 1st January 2008 by any company resident in Singapore
S.13（1）（za）：任何新加坡居民公司于2008年1月1日或之后支付的任何股息

S.13(6):  Income derived by short term visiting employees from any employment exercised in Singapore for not more than 60 days in the year preceding any year of assessment by a non-resident individual. This exemption however does not extend to company directors or public entertainers
第13（6）条：非居民个人在任何课税年度前一年在新加坡从事的任何工作不超过60天的短期访问雇员所获得的收入。然而，这项豁免并不适用于公司董事或公众演艺人员

S.13(7A):  Income arising from sources outside Singapore and received in Singapore 
S.13（7A）：来自新加坡境外并在新加坡收到的收入

(a) by a non-resident individual; and
（a） 由非居民个人提供;和

(b) by any resident individual on or after 1st January 2004 if the Comptroller is satisfied that the tax exemption would be beneficial to the individual, but excludes such income received by him through a partnership in Singapore.
（b） 在2004年1月1日或之后由任何居民个人提供，如果主计长认为免税对个人有利，但不包括他通过新加坡的合伙企业获得的此类收入。

CLAIM FOR EXPENSES
费用索赔

Generally, for an expense to qualify for deduction, it must be incurred solely for the purpose of producing income from the respective source. To qualify for deduction, the expenses must be incurred solely for the purposes of producing the investment income. For individuals, there are hardly any expenses incurred in relation to dividend and interest income as these investments are usually funded from savings. However, if share investments are funded from borrowings, the interest expense should be deductible against any dividend income earned. If no dividend income is derived, the interest expense cannot be set-off against income from other sources.
一般来说，要使一项费用符合扣除条件，它必须完全是为了从相应来源产生收入而发生的。要获得扣除资格，费用必须仅为产生投资收入而发生。对于个人来说，几乎没有任何与股息和利息收入相关的费用，因为这些投资通常来自储蓄。但是，如果股票投资的资金来自借款，则利息支出应从赚取的任何股息收入中扣除。如果没有产生股息收入，则利息支出不能与其他来源的收入相抵销。

In the case of rental income, the expenses must be incurred during the period of tenancy. Examples of expenses that can be deducted from rental income are:
如果是租金收入，则必须在租赁期间发生费用。可以从租金收入中扣除的费用示例包括：

Property tax;
财产税;

Insurance premiums;
保险费;

Interest on mortgage loan;
按揭贷款利息;

Repairs (to restore property to original state) and maintenance expense
维修（将财产恢复到原始状态）和维护费用

Costs of replacing damaged furniture, equipment and fittings
更换损坏的家具、设备和配件的费用

Housing agent’s commission, advertising costs
房屋中介佣金、广告费用

Expenses incurred to obtain the first tenant and any expenses incurred on making improvements to the rental property are not deductible for the purpose of calculating the net taxable rental. These are viewed as capital expenses – expenses incurred to derive a long-term benefit. Hence, agent’s commission/advertising costs to secure the first tenant and renovation expenses do not qualify for deduction. Likewise, the initial costs of furnishing the rental property (e.g furniture, kitchen equipment) cannot be claimed for deduction nor do they qualify for wear and tear allowances. However, the subsequent costs of securing subsequent tenants, replacing old/damaged furniture, fittings and equipment can be claimed for deduction.
在计算应税净租金时，为获得第一位租户而产生的费用以及为改善出租物业而产生的任何费用均不可扣除。这些被视为资本支出——为获得长期利益而产生的费用。因此，代理商为获得第一位租户而支付的佣金/广告费用和装修费用不符合扣除条件。同样，装修出租物业的初始成本（例如家具、厨房设备）不能申请扣除，也不符合磨损津贴的条件。但是，随后为确保后续租户、更换旧/损坏的家具、配件和设备的费用可以申请扣除。

With effect from Y/A 2016, in the bid to simplify tax filing as well as reduce the burden of record keeping for individuals, landlords can opt to claim rental expenses, excluding interest paid on property loan, at the flat rate of 15% of gross rental income. In addition, landlords can continue to claim deduction of interest expense incurred on loan taken out to acquire the rental property.
自2016年全年起，为了简化报税流程并减轻个人记录的负担，房东可以选择按租金总收入的15%的统一费率申请租金费用，不包括物业贷款支付的利息。此外，房东可以继续要求扣除为购买出租物业而贷款产生的利息支出。

Strictly, only rental expenses incurred during the period when the property is deriving rental income is allowed for deduction. Thus, expenses incurred during vacant periods will not be allowed deduction. Further, should a deficit be made on the rental property (deductible expenses exceed rental income), the deficit cannot be set-off against net taxable income from another source nor can the deficit be carried forward for set-off against future rental. This is because the rental deficit is viewed as a non-trade loss. For Singapore income tax purposes, only losses arising from carrying on a trade, business, profession or vocation will be allowed for deduction against income from non-trade sources as well as taxable income from other Y/As. Nonetheless, there are two concessions made available to landlords with conditions to be satisfied.
严格来说，只有在物业获得租金收入期间发生的租金支出才允许扣除。因此，在空置期间发生的费用将不允许扣除。此外，如果出租物业出现赤字（可扣除费用超过租金收入），则该赤字不能从其他来源的应税净收入中抵销，也不能结转用于抵销未来的租金。这是因为租金赤字被视为非贸易损失。就新加坡所得税而言，只有因从事贸易、业务、专业或职业而产生的损失才允许从非贸易来源的收入以及其他年度/补偿的应税收入中扣除。尽管如此，房东仍可享受两项优惠，但需满足条件。

Continuing Source concession
持续来源特许权

Strictly, where expenses are incurred during a vacant period between two periods of tenancy, they would not qualify for deduction as there is no rental income to be set-off against the expenses during the same period. However, as a concession, the CIT adopts a continuing source basis where the expenses incurred during the vacant period is allowed to be deductible against gross rental income for the year as long as a subsequent tenant is obtained, either within the year or after the year end. This concession does not apply if a subsequent tenant is not found and the property is sold off instead after a period of vacancy. This concession has now been incorporated into the tax legislation under Section 14ZF with effect from Y/A 2022 and is applicable to rental income assessable under Section 10(1)(f).
严格来说，如果开支是在两个租赁期之间的空置期内发生的，则不符合扣除条件，因为没有租金收入可以抵销同一时期的开支。然而，作为一项特许权，企业所得税采用持续来源基础，只要在一年内或年底后获得后续租户，空置期间发生的费用就可以从当年的总租金收入中扣除。如果找不到后续租户，并且该物业在空置一段时间后被出售，则此优惠不适用。自 2022 年全年起，该优惠现已纳入第 14ZF 条下的税收立法，适用于根据第 10（1）（f） 条应评税的租金收入。

Block Basis concession
大宗基础特许权

Where rental income is assessed under S10(1)(f), if a rental deficit is suffered on one property and a gain is made on another property, the net rental loss cannot be set-off against the net rental income from another rental property nor against other sources of income.
在根据第10（1）（f）条评定租金收入的情况下，如果一个物业出现租金赤字，而另一个物业出现收益，则净租金损失不能与另一出租物业的净租金收入或其他收入来源相抵销。

As a concession, the net rental deficit can be set off against net rental income from other tenancies, but this is only applicable to rental-income producing tenancies. Further, where there is an overall rental deficit from all tenancies, the overall net rental deficit cannot be set off against taxable income from other sources nor can the rental deficit be carried forward for set off against future rental income.
作为一项优惠，净租金赤字可以与其他租赁的净租金收入相抵销，但这仅适用于产生租金收入的租赁。此外，如果所有租约都存在整体租金赤字，则整体净租金赤字不能与其他来源的应课税收入抵销，租金赤字也不能结转以抵销未来的租金收入。

Format of Computation for rental income derived by individuals holding more than one property (block basis concession)
持有多于一处物业的个人所得租金收入的计算格式（整体基础优惠）

TUTORIAL QUESTIONS
教程问题

Q1:
问1：

A professor from Harvard University came to the National University of Singapore as a visiting professor for 3 months. Is he a tax-resident? Explain the basis of your conclusion.
哈佛大学的一位教授来到新加坡国立大学担任客座教授3个月。他是税务居民吗？解释你的结论的依据。

Q2:
问2：

On 1 January 2020, Peter, a US citizen came to Singapore to work on a project implementation for the Singapore branch of a multinational US corporation. The project lasted 9 months and he left Singapore on 15 October 2020. Is he a tax- resident for the relevant year of assessment?
2020 年 1 月 1 日，美国公民 Peter 来到新加坡，为一家美国跨国公司的新加坡分公司进行项目实施。该项目历时9个月，他于2020年10月15日离开新加坡。他是否是相关课税年度的税务居民？

Q3.
问题3.

Elijah is a wine lover. During a holiday to France in March 2016, he purchased 5,000 bottles of wine and brought them back to Singapore. He stored the wine in a special warehouse and re-packaged them in attractive wine carriers before selling them to friends as well as restaurants at a good profit margin. By June 2016, all the wine was sold and by year end, Elijah was appointed as an agent for the French wine company in Singapore.
以利亚是一个葡萄酒爱好者。2016 年 3 月，他去法国度假时，购买了 5,000 瓶葡萄酒并将它们带回新加坡。他将葡萄酒存放在一个特殊的仓库中，并将它们重新包装在有吸引力的葡萄酒载体中，然后以良好的利润率出售给朋友和餐馆。到 2016 年 6 月，所有的葡萄酒都售出，到年底，Elijah 被任命为法国葡萄酒公司在新加坡的代理。

Elijah continues to work full-time as a computer programmer. He believes he is not carrying on a trade or business. Using the badges of trade, please advise Elijah.
Elijah继续全职从事计算机程序员的工作。他认为自己不是在从事贸易或业务。使用贸易徽章，请告知以利亚。

Q4.
问题4.

Would your advice be different if Elijah had bought the wines in preparation of his wedding celebrations in June. He intended to use the wines at the wedding banquet as well as to give away to his wedding guests. However, the wedding was called off and he proceeded to sell off the wines bought.
如果以利亚在六月的婚礼庆典上买了葡萄酒，你的建议会有所不同吗？他打算在婚宴上使用这些葡萄酒，并赠送给他的婚礼客人。然而，婚礼被取消了，他开始卖掉买的葡萄酒。

Q5.
问题5.

For each of the following receipts in the year 2020, state whether they are taxable or not taxable or exempted from tax for the relevant YA, stating your reasons
对于 2020 年的以下每笔收据，请说明它们是否应纳税或不征税或免税，并说明您的理由

Mr Ang works as a sales engineer in a manufacturing company in Singapore. During the year, he sold his residential property for $2,500,000. He had bought the property in 2009.
洪先生在新加坡的一家制造公司担任销售工程师。在这一年中，他以 2,500,000 美元的价格出售了他的住宅物业。他于2009年买下了这处房产。

Interest income of $930 from OCBC Bank, an approved bank in Singapore is due and payable to Agnes on 31 December 2020. Agnes withdrew the sum on 20 March 2021.
新加坡经批准的银行华侨银行（OCBC Bank）的930美元利息收入将于2020年12月31日到期并支付给Agnes。Agnes 于 2021 年 3 月 20 日提取了这笔款项。

Sally gave a loan of $50,000 to her friend’s company and interest charged for the year 2020 was $3,000. The principal loan and interest were repaid on 1 January 2021.
莎莉向她朋友的公司提供了 50,000 美元的贷款，2020 年的利息为 3,000 美元。本金贷款及利息已于2021年1月1日偿还。

Zara agreed to give tuition to her friend’s child for a period of 4 months at an hourly rate of $80.
Zara 同意为她朋友的孩子提供为期 4 个月的学费，每小时 80 美元。

Leah collects Star Wars figurines as her hobby. However, she has lost interest in the series and sold her entire collection for $5,000.
莉亚收集《星球大战》小雕像是她的爱好。然而，她对这个系列失去了兴趣，并以 5,000 美元的价格出售了她的整个系列。

Q6.
问题6.

Juliet rented out her residential property at East Coast Road for the year 2020.
朱丽叶在 2020 年出租了她在东海岸路的住宅物业。

 Gross rental income $36,000
总租金收入$36,000

 Expenses incurred:
费用：

 Mortgage interest expense  $16,200 (includes interest expense of $6,200)
按揭利息开支$16,200 （包括利息开支$6,200）

 Fire insurance on property $1,500
物业火灾保险$1,500

 Custom-made wardrobe (new) $10,200
订制衣柜（新）$10,200

 Property tax $2,100
房产税$2,100

 Property agent’s fees (renewal) $1,600
地产代理费（续期）$1,600

Compute Juliet’s taxable income from her rental property.
计算朱丽叶从她的出租物业中获得的应税收入。

Compute Juliet’s taxable income on the basis that the custom-made wardrobe is a replacement of an exact same existing wardrobe that was infested with termites.
计算朱丽叶的应税收入，其依据是定制衣柜是与白蚁出没的完全相同的现有衣柜的替代品。

TOPIC 3: TAXATION OF INDIVIDUAL 2
主题 3：个人征税 2

GAINS OR PROFIT FROM ANY EMPLOYMENT
从任何就业中获得的收益或利润

Sec 10(2) defines gains or profits from employment as “wages, salary, leave pay, fee, commission, bonus, gratuity, perquisite, allowance…paid or granted in respect of employment whether in money or otherwise.”
第10（2）条将就业收益或利润定义为“工资、薪金、休假工资、费用、佣金、奖金、酬金、津贴、津贴......就就业而言，无论是以金钱还是其他方式支付或授予。

As long as the payment is in respect of employment, it is a taxable benefit unless they are specifically exempted from tax under Section 13 or covered by an administrative concession. These payments relate to services provided by the employee and may be rewards for his services rendered in the past, present or future. They will be taxable even if it is not provided in cash but in kind.
只要付款是与就业有关的，它就是一种应税福利，除非他们根据第 13 条明确免税或被行政特许权所涵盖。这些付款与雇员提供的服务有关，可能是对他过去、现在或将来提供的服务的奖励。即使不是以现金形式提供，而是以实物形式提供，它们也将应纳税。

Gains from employment are assessable on a preceding calendar year basis.
就业收益可按上一日历年进行评估。

Source of employment income
就业收入来源

Only Singapore sourced employment income is taxable. The place where employment is exercised determines the source of employment. Hence if the employment is exercised in Singapore or the employment duties are largely performed from Singapore, the employment income will be treated as sourced in Singapore. It does not matter where the employment contract is signed, where the employer is located or where the remuneration is paid or received.
只有来自新加坡的就业收入才应纳税。就业的地点决定了就业的来源。因此，如果受雇于新加坡或主要在新加坡履行受雇职责，则就业收入将被视为来自新加坡。雇佣合同在哪里签订，雇主在哪里，报酬在哪里支付或领取都无关紧要。

If the employee is required to travel overseas as part of his Singapore employment duties, his remuneration remains taxable in full in Singapore. This is because his overseas duties are viewed as incidental to or an extension of his Singapore employment. If his duties outside Singapore are separate and distinct from those of his Singapore employment duties, then the remuneration relating to his work done outside Singapore may be treated as separate income sourced outside Singapore and which will not be taxable in Singapore unless remitted to Singapore.
如果员工被要求出国旅行作为其新加坡就业职责的一部分，他的薪酬仍需在新加坡全额纳税。这是因为他的海外工作被视为他在新加坡工作的附带或延伸。如果他在新加坡境外的职责与他在新加坡的就业职责是分开的，那么与他在新加坡境外工作相关的报酬可以被视为来自新加坡境外的单独收入，除非汇往新加坡，否则在新加坡无需纳税。

Short-term visiting employees
短期访问员工

It is very common for multi-nationals to send their employees to their various worldwide offices for short periods of time on special projects or for meetings. Strictly speaking, if these foreign employees work in Singapore even for a day, their remuneration for the day’s work in Singapore is treated as sourced in Singapore. However, for individuals who are not tax resident in Singapore and who exercised employment in Singapore for a period not exceeding 60 days in the calendar year, their Singapore sourced employment income will be exempt from Singapore tax (Section 13(1)(t)). This exemption is not granted to public entertainers and directors.
跨国公司将员工短期派往全球各个办事处进行特殊项目或会议是很常见的。严格来说，如果这些外籍员工在新加坡工作一天，他们在新加坡一天的报酬也被视为来自新加坡。但是，对于非新加坡税务居民且在日历年内在新加坡工作不超过 60 天的个人，其来自新加坡的就业收入将免征新加坡税（第 13（1）（t） 条）。此豁免不授予公众演艺人员和导演。

Activity 1
活动 1

Christopher was posted to the Singapore office of Technex Inc, a US company, to work on a project jointly with his colleagues in Singapore. He entered Singapore on 15 November 2017 and left on 28 February 2018. His salary of US$ 8,000 per month will continue to be paid by his US employer into his bank account in the US while the Singapore company will pay him a monthly allowance of S$3,000. State the basis period for the relevant Y/As and advise if Christopher’s income for his duration of stay in Singapore will be subject to Singapore tax.
Christopher 被派往美国公司 Technex Inc 的新加坡办事处，与他在新加坡的同事共同从事一个项目。他于2017年11月15日进入新加坡，于2018年2月28日离开。他每月8,000美元的工资将继续由他的美国雇主支付到他在美国的银行账户中，而新加坡公司将每月向他支付3,000新元的津贴。说明相关 Y/A 的基准期，并告知 Christopher 在新加坡逗留期间的收入是否需缴纳新加坡税。

taxability of receipts from employment
就业收入的可征税性

When an employee receives a benefit (whether in cash or in kind) from his employee, the following questions should be considered in determining if the benefit is taxable or not:
当雇员从雇员那里获得福利（无论是现金还是实物）时，在确定该福利是否应纳税时，应考虑以下问题：

Is the receipt given in respect of employment?
收据是否与就业有关？

If given due to the individual’s employment with company, when does the benefit accrue to the individual? Or when is the employee entitled to the benefit? This determines timing of taxation.
如果由于个人在公司工作而给予，个人何时获得福利？或者员工何时有权享受福利？这决定了征税的时间。

If the employment benefit is given in kind, how is the value of the benefit to be determined?
如果就业福利是以实物形式提供的，如何确定福利的价值？

In practice, the taxable value of benefits-in-kind is given based on
在实践中，实物福利的应税价值是根据

Cost incurred by the employer.
雇主产生的费用。

Methodology or valuation rules prescribed in the Income Tax Act; or
《所得税法》规定的方法或估价规则;或

Prescribed rates provided by the CIT.
CIT 提供的规定费率。

We now discuss in some detail the common types of cash receipts and benefits-in-kind given by employers.
现在，我们将详细讨论雇主提供的现金收入和实物福利的常见类型。

3.4.1 Wages, salary and commission
3.4.1 工资、薪金和佣金

Money received for services rendered under the terms of the employment contract accrues to the employee when the services are performed. Hence, salary earned in the year 2020 will be assessable to tax in the Y/A 2021 regardless of when the salary is actually received.
根据雇佣合同条款提供的服务所收到的款项在提供服务时归雇员所有。因此，无论实际何时收到工资，2020 年赚取的工资都将在 2021 年全年纳税。

3.4.2 Bonus
3.4.2 奖金

A bonus is a lump sum payment, in addition to normal wages and salaries, in recognition of good performance or under the terms of the employment contract by the employer. It can be paid at any time of the year and more than once in a year.
奖金是雇主在正常工资和薪金之外一次性支付的款项，以表彰雇主的良好表现或根据雇佣合同的条款。它可以在一年中的任何时间支付，并且一年中不止一次。

Generally, there are two types of bonuses – contractual and non-contractual (or special) bonus and a distinction needs to be made between the two as the timing of their taxation is different.
一般来说，有两种类型的奖金——合同奖金和非合同（或特殊）奖金，由于征税时间不同，因此需要区分两者。

A contractual bonus is generally one that is related to the year in which employment is performed. Think of 13^th month bonus. It accrues to the employee in the year in which the employment duties are performed. Therefore, if under the terms of the employment contract, an employee is entitled to a one-month bonus for services rendered for year 2020, the bonus will be taxable in Y/A 2021 even if actual payment was only made on 2 January 2021. Nonetheless, if the employment contract contains clauses or conditions that have to be satisfied before the contractual bonus is paid out, the taxability of that bonus depends on when the conditions are satisfied.
合同奖金通常是与就业年份相关的奖金。想想 13 ^th 个月的奖金。它在履行雇佣职责的那一年归雇员所有。因此，如果根据雇佣合同的条款，员工有权就 2020 年提供的服务获得一个月的奖金，即使实际支付的款项仅在 2021 年 1 月 2 日，该奖金也应在 2021 年全年纳税。尽管如此，如果雇佣合同包含必须在支付合同奖金之前满足的条款或条件，则该奖金的可征税性取决于条件何时得到满足。

For e.g., the terms of the employment contract state that contractual bonuses declared for any one year will be paid on 31 March of the following year and only if the employee remains in employment with the company until the date of payment (i.e. 31 March). Hence, if an employee gives notice of his resignation on 16 January 2020, he is not entitled to the bonus and there is thus no bonus to be subject to tax. The remaining employees will be taxed on their bonuses in the Year of Assessment 2021.  This is because the condition of continuous employment was satisfied on 31 March 2020 and so the employees are only entitled to the bonus on 31 March 2020 which gives rise to its taxability in Y/A 2021.
例如，雇佣合同的条款规定，任何一年的合同奖金将在次年的3月31日支付，并且只有在雇员在支付日期（即3月31日）之前仍在公司工作。因此，如果雇员在 2020 年 1 月 16 日发出辞职通知，他无权获得奖金，因此无需纳税。其余员工将在 2021 课税年度就其奖金征税。 这是因为在2020年3月31日满足了连续就业的条件，因此员工只有权在2020年3月31日获得奖金，这导致了其在2021年年度的应税性。

On the other hand, a non-contractual bonus is payable at the discretion of the employer. It therefore accrues to the employee on the date the employer decides the bonus is payable. Thus, a special bonus paid to an employee on 15 January 2020 after management has decided he is deserving of it due to his exceptional performance in year 2019 will only be taxable in Y/A 2021 as it only accrued to the employee in calendar year 2020.
另一方面，非合同奖金由雇主自行决定支付。因此，在雇主决定支付奖金之日，雇员应计入该奖金。因此，在管理层认为员工因 2019 年的出色表现而应得的特别奖金后，于 2020 年 1 月 15 日支付给员工的特别奖金仅在 2021 年全年纳税，因为它仅在 2020 日历年累积给员工。

3.4.3 Gratuity
3.4.3 小费

A gratuity is given in recognition of services rendered in the past and is treated as part of gains from employment. So, if an employee is entitled to a gratuity upon his retirement on 31 December 2020, the gratuity will be taxable in Y/A 2021.
酬金是对过去提供的服务的认可，并被视为就业收益的一部分。因此，如果雇员在 2020 年 12 月 31 日退休时有权获得酬金，则酬金将在 2021 年全年纳税。

3.4.4 Commission
3.4.4 佣金

A commission is a payment in addition to the basic salary is related to a specific measure of performance. It can be paid monthly, quarterly or at any interval specified by the company. The amount of commission taxable in the hands of the employee is the gross amount due to or received by the employee.
佣金是除基本工资之外的付款，与特定的绩效衡量标准有关。它可以按月、按季度或按公司指定的任何时间间隔支付。雇员手中的应税佣金金额是雇员应付或收到的总金额。

3.4.5 Director’s Fees
3.4.5 董事费

Director’s fees are sourced where the management and control of the company is exercised (company resident in Singapore). The fees are assessable on the directors when they become due and payable i.e. on the date approved at the company’s General Meeting of shareholders.
董事费来源于公司管理和控制权（公司常驻新加坡）。这些费用可在到期应付时（即在公司股东大会批准的日期）向董事征收。

3.4.6 Leave Pay
3.4.6 休假工资

This is payment in lieu of an employee’s annual leave entitlement. The general rule is that if the leave pay entitlement is specified as a lump sum payable at a certain date, the leave pay will accrue on that date. For example, if the payment is received by the employee in the year 2020 in lieu of his leave entitlement for year 2018, the income is taxable in YA 2021.
这是代替员工年假权利的付款。一般规则是，如果假期工资权利被指定为在某一日期一次性支付的款项，则假期工资将在该日期累积。例如，如果员工在 2020 年收到付款以代替其 2018 年的休假权利，则该收入应在 2021 年纳税。

3.4.7 Allowances versus Reimbursements
3.4.7 津贴与报销

An allowance is a fixed sum of money given to an employee for specific purposes by the employer but which may or may not be expended by the employee for that purpose. A reimbursement on the other hand is payment by the employer for actual expenses incurred by the employee on official employment-related matters e.g. client entertainment, transport expenses for business purposes.
津贴是雇主为特定目的给予雇员的一笔固定金额，但雇员可能会也可能不会为此目的而支出。另一方面，报销是雇主支付雇员在与正式雇佣有关的事项上的实际费用，例如客户招待、商务交通费用。

Allowances are generally taxable unless it has been expended for employer’s business purposes. For example, a sales manager is given an annual fixed entertainment allowance of $8,000 to entertain customers and suppliers but he only spent $6,500 on business entertainment. He will be taxed on the balance of $1,500 as this portion was for private consumption or for the personal benefit of the employee.
津贴通常应纳税，除非已用于雇主的商业目的。例如，销售经理每年获得 8,000 美元的固定娱乐津贴来招待客户和供应商，但他只花了 6,500 美元用于商务娱乐。他将按余额 1,500 美元征税，因为这部分是用于私人消费或为雇员的个人利益。

Whether reimbursements are taxable or not depends on whether the reimbursement is for business expenses or for private consumption/personal benefit of the employee. The former is not taxable while the latter is taxable. For example, if the sales manager spent $1,000 on entertaining customers and claims reimbursement from the employer, the reimbursement of $1,000 is not taxable. However, if the sales manager also claims reimbursement of taxi fares for travels between office and his home, the taxi fare reimbursed is a taxable employment income as the journey between home and office (both ways) is viewed as private consumption.
报销是否应纳税取决于报销是用于业务费用还是用于员工的私人消费/个人利益。前者不征税，后者应纳税。例如，如果销售经理花了 1,000 美元招待客户并向雇主申请报销，则 1,000 美元的报销无需纳税。但是，如果销售经理还要求报销办公室和家之间的出租车费，则报销的出租车费是应税就业收入，因为家和办公室之间的旅程（双向）被视为私人消费。

3.4.8 Perquisites / Benefits in Kind
3.4.8 实物津贴/福利

A perquisite or benefit-in-kind is in addition to a regular wage or salary derived from employment. They may be given in cash or in kind. Generally, employment perquisites are taxable. If the benefit is given in kind, the taxable value will generally be determined in any one of the following ways:
附加津贴或实物福利是对正常工资或就业薪金的补充。它们可以以现金或实物形式提供。一般来说，就业津贴是应纳税的。如果利益是以实物形式提供的，则应税价值通常按以下任何一种方式确定：

Cost incurred by the employer.
雇主产生的费用。

Methodology or valuation rules prescribed in the Income Tax Act or CIT; or
《所得税法》或《企业所得税法》中规定的方法或估值规则;或

Prescribed rates provided by the CIT.
CIT 提供的规定费率。

However, the CIT has also provided a list of benefit-in-kind that have been granted administrative concessions or exempted from income tax. This list can be found on the IRAS website.
但是，CIT还提供了一份已获得行政优惠或免征所得税的实物福利清单。此列表可在IRAS网站上找到。

In the following paragraphs, we will be touching on some of the common benefits given by employers to their employees
在以下段落中，我们将讨论雇主给予雇员的一些常见福利

Relocation benefits
搬迁的好处

This is generally given to expatriate staff to assist them in relocating themselves and their family members to Singapore in order for them to commence their Singapore employment. The benefit can be given either by way of a fixed sum allowance or pure reimbursement of relocation expenses incurred by the expatriate staff.
这通常提供给外籍员工，以协助他们将自己和家人搬迁到新加坡，以便他们开始在新加坡工作。这种福利可以通过固定金额津贴或纯粹报销外籍工作人员的搬迁费用的方式提供。

Generally, a fixed sum allowance will be taxable in full. The employee can then claim deduction of the actual relocation costs that he has expended against the gross allowance. The excess of the relocation allowance from the relocation expenses is taxable. On the other hand, if the relocation expenses actually incurred exceed the allowance given, the excess expenses will be disregarded and cannot be set-off against other taxable income.
一般来说，固定金额的免税额将全额征税。然后，雇员可以要求从总津贴中扣除他所花费的实际搬迁费用。搬迁费用中超出的搬迁津贴应纳税。另一方面，如果实际发生的搬迁费用超过给予的免税额，则超出部分的费用将被忽略，不能与其他应纳税所得额抵销。

Examples of relocation expenses that are allowed for deduction against relocation allowance include:
允许从搬迁津贴中扣除的搬迁费用示例包括：

Cost of airfare to bring the foreign employees, their family members and pets to Singapore
将外籍员工、其家人和宠物带到新加坡的机票费用

Freight / storage charges to move personal effects
搬运个人物品的运费/仓储费

Cost of temporary accommodation (i.e. hotel or serviced apartment) incurred before the commencement of employment
入职前发生的临时住宿（即酒店或服务式公寓）费用

Settling-in expenses (e.g. first purchase of beddings, kitchen appliances, subscription to broadband Internet access and enrolment for immersion programmes for expatriates)
安顿费用（例如首次购买床上用品、厨房用具、订阅宽带互联网接入和注册外籍人士沉浸式课程）

Pure reimbursements of relocation expenses are not taxable as the expatriate staff did not derive a personal benefit. The reimbursement is compensatory in nature and for the benefit of the employer.
搬迁费用的纯报销不征税，因为外籍工作人员没有获得个人福利。报销性质是补偿性的，是为了雇主的利益。

Where the employer bears the cost of the first passage to Singapore (to take up employment here) and the last passage out of Singapore (when the expatriate finally returns to his home country upon termination of his employment contract), the cost borne will not be a taxable benefit. This is because such costs are for the benefit of the employer.
如果雇主承担第一次前往新加坡（在这里就业）和最后一次离开新加坡（当外籍人士在终止雇佣合同后最终返回其祖国时）的费用，则所承担的费用将不是应税福利。这是因为这些费用是为了雇主的利益。

Leave Passage
离开通道

With effect from Y/A 2018, all holiday passages (this generally represents costs of airfare for employees’ holidays outside Singapore) given to employees will be taxable in full.
自 2018 年全年起，所有提供给员工的假期（这通常代表员工在新加坡境外度假的机票费用）都将全额征税。

Hotel Accommodation Benefit
酒店住宿优惠

With effect from Y/A 2015, the taxable benefit arising from hotel accommodation will be computed based on the actual cost of the hotel accommodation. If the employee contributed to the hotel accommodation, the contribution will be taken into consideration in determining the taxable benefit. For e.g. If the cost of the hotel accommodation provided to Stephan by the employer is $5,000 and Stephan contributed $500 to the hotel bill, the hotel accommodation benefit taxable on Stephan will be $4,500 ($5,000 - $500).
自2015年全年起，酒店住宿产生的应税优惠将根据酒店住宿的实际成本计算。如果员工为酒店住宿做出了贡献，则在确定应税福利时将考虑该贡献。例如，如果雇主向斯蒂芬提供的酒店住宿费用为 5,000 美元，而斯蒂芬在酒店账单中贡献了 500 美元，则斯蒂芬应纳税的酒店住宿福利将为 4,500 美元（5,000 美元 - 500 美元）。

Housing Accommodation Benefit
住房住宿福利

Home accommodation provided by the employer to the employee is a taxable benefit. The benefit can be given in various forms. The taxable benefit under the different forms can be summarized as follows:
雇主向雇员提供的家庭住宿是一项应税福利。好处可以以各种形式提供。不同形式的应课税优惠可归纳如下：

Housing allowance
住房补贴

The allowance will be taxable in full.
免税额将全额征税。

Employer bears the rental payment on lease agreement with landlord (regardless if employer or employee enters into the lease agreement with landlord)
雇主承担与房东签订的租赁协议的租金（无论雇主或雇员是否与房东签订租赁协议）

The rental borne by the employer will be taxable in full, net of any rental contribution by the employee.
雇主承担的租金将全额征税，扣除雇员的任何租金贡献。

Other arrangements for e.g. employer-owned property used as staff accommodation
其他安排，例如用作员工宿舍的雇主拥有的财产

The taxable accommodation benefit will be based on 100% of the annual value of the property, less any rental contribution by the employee. The annual value is prescribed by the Comptroller of Property Tax.
应税住宿福利将基于房产年价值的 100%，减去员工的任何租金贡献。年值由财产税主计长规定。

Provision of furnishing
提供家具

As accommodation provided to employees are furnished to some extent, the furniture and fittings included in the accommodation will give rise to a taxable benefit. The taxable benefit of furnishings included in accommodation provided by employers will be based on 40% of the annual value of the property if the accommodation is partially furnished and 50% of the annual value if the accommodation is fully furnished. The accommodation is considered only partially furnished if only fittings are provided (for e.g. Lights, air-conditioners, water heaters, ceiling fans). If both fittings and household appliances or furniture are included, the accommodation will be considered fully furnished.
由于提供给员工的住宿在一定程度上是有家具的，因此住宿中包含的家具和配件将产生应税福利。如果住宿是部分家具，则雇主提供的住宿中包含的家具的应税优惠将基于房产年价值的 40%，如果住宿设施齐全，则为年价值的 50%。如果只提供配件（例如灯、空调、热水器、吊扇），则住宿仅被视为部分家具。如果包括配件和家用电器或家具，则住宿将被视为家具齐全。

Utilities and housekeeping expenses
水电费和家政费

If the employer should bear the utilities, housekeeping, telephone and gardening expenses of the employee’s accommodation, such expenses borne will constitute a taxable benefit on the employee. The full cost borne by the employee will be the taxable benefit as these expenses are generally considered for private consumption.
如果雇主应承担雇员住宿的水电费、家政费、电话费和园艺费，则该等费用将构成雇员的应课税福利。雇员承担的全部费用将是应税福利，因为这些费用通常被认为是私人消费。

Transportation Benefit
交通效益

Motor car expenses incurred on the provision of car and/or driver solely for business purposes will not be assessable to tax on the employee. This means that only car expenses incurred for private usage by the employee is a taxable benefit. The apportionment between private and business use is normally based on mileage. For this purpose, private use includes travelling between home and the place of work.
仅出于商业目的提供汽车和/或司机而产生的汽车费用将不适用于对雇员征税。这意味着只有员工私人使用的汽车费用才是应税福利。私人用途和商业用途之间的分配通常基于里程。为此，私人用途包括在家和工作地点之间旅行。

Provision of car by the employer
雇主提供汽车

With effect from Y/A 2020, the taxable benefit of a brand-new motor car provided by employer is:
自 2020 年全年起，雇主提供的全新汽车的应税优惠为：

[3/7 x {Cost of car – PARF rebate} /10] + [3/7 x the actual car running and maintenance costs incurred/borne by the employer]
[3/7 x {汽车成本 – PARF 回扣} /10] + [3/7 x 雇主发生/承担的实际汽车运行和维护成本]

Where:
哪里：

Cost of car refers to purchase price inclusive of the cost of the Certificate of Entitlement.
汽车成本是指购买价格，包括权利证书的成本。

PARF rebate refers to the Preferential Additional Registration Fee rebate to be granted when the car is de-registered during the period between the 9^th and 10^th year of age of the car.
PARF回扣是指在汽车9 ^th 至10 ^th 年车龄期间，汽车注销时给予的优惠额外注册费回赠。

This formula is derived based on the following premise:
该公式基于以下前提推导：

The formula comprises two components. The first part covers the cost of the car provided for the employee’s use (for both private and business purposes) and the second part covers the running expenses of the car.
该公式由两个部分组成。第一部分涵盖为员工提供的汽车成本（用于私人和商业目的），第二部分涵盖汽车的运行费用。

The actual cost of the car should take into account the residual value of the car that will be “repayable” to the buyer at the end of the life of the car.
汽车的实际成本应考虑到汽车的剩余价值，该剩余价值将在汽车使用寿命结束时“偿还”给买方。

The life span of a car in Singapore is 10 years – that is the length of the COE period. Hence, the employee will be taxed on one-tenth of the net cost of the car for each year of usage.
在新加坡，汽车的使用寿命为 10 年——这是 COE 期限的长度。因此，员工将按每年使用汽车净成本的十分之一征税。

It is estimated that the car will be used for private purposes for 3 days out of 7 days in a week and this takes into account travels between home and office.
据估计，这辆车将在一周的 3 天中有 7 天用于私人目的，这考虑到了家庭和办公室之间的旅行。

If a second-hand car was bought or the COE was renewed to extend the life of the car, the above formula used will be tweaked and these can be found on IRAS website.
如果购买了二手车或更新了 COE 以延长汽车的使用寿命，则上述使用的公式将被调整，这些公式可以在 IRAS 网站上找到。

Driver is provided by employer
司机由雇主提供

Taxable benefit = Annual cost of driver x (Private mileage / Total mileage)
应税福利 = 司机的年度费用 x（私人里程 / 总里程）

For e.g. On 1 January, the company provided John with a car costing $200,000 and which has a residual/PARF value of $50,000. The running expenses, including petrol, amounting to $21,000, were borne by the company. In addition, a chauffeur was also provided and his annual salary is $28,000. Out of the total mileage of 10,000 km travelled in the year, 60% was for business-related trips. The taxable benefit is calculated as follows:
例如，1月1日，该公司向John提供了一辆价值200,000美元的汽车，其剩余/PARF价值为50,000美元。包括汽油在内的运行费用为21,000美元，由该公司承担。此外，还提供了一名司机，他的年薪为 28,000 美元。在全年行驶的 10,000 公里总里程中，60% 是与商务相关的旅行。应税福利的计算方法如下：

Car benefit = 3/7[ ($200,000 - $50,000)/10] + 3/7 x $21,000]
汽车保障 =3/7[ （$200,000 - $50,000）/10] + 3/7 x $21,000]

 = $6,429 + $$9,000
=6,429 美元 + 9,000 美元

 = $15,429

Insurance premium paid by employer
雇主缴纳的保险费

The amount of premium is a taxable benefit to the employee if the employee or his family members (i.e. not the company) is named as the beneficiary in the policies
如果雇员或其家庭成员（即非公司）在保单中被指定为受益人，则保费金额是雇员的应税利益

Share Option Benefit
购股权权益

A share/stock option gives an employee the right to purchase shares in the company at a fixed price within a predetermined period. The employee will benefit when the share price increases over time and he is able to exercise his options by buying the shares at the fixed price while selling at the higher market price. In other words, a share/stock option allows the employee to purchase shares in the company at a discounted price.
股票/股票期权赋予员工在预定期限内以固定价格购买公司股票的权利。当股价随着时间的推移而上涨时，员工将受益，他可以通过以固定价格买入股票同时以更高的市场价格卖出来行使期权。换句话说，股票/股票期权允许员工以折扣价购买公司的股票。

This benefit is taxable on the employee at the time the option is exercised and not when the option was first granted to the employee. With effect from 1/1/2003, gains from stock options granted from Singapore employment will be taxable in Singapore even if the options are exercised after the individual has ceased employment or left Singapore
该福利在行使期权时对员工征税，而不是在首次授予员工期权时征税。自 2003 年 1 月 1 日起，从新加坡就业中获得的股票期权收益将在新加坡纳税，即使期权是在个人停止就业或离开新加坡后行使的

Taxable value = Market price of share at the time when option exercised less the amount paid for the shares
应税价值 = 期权行使时的股票市场价格减去为股票支付的金额

If the company is a private company, the CIT may accept the Net Asset Value of the company as a proxy to determine the market value of the shares on the date of exercise.
如果公司是私人公司，CIT可以接受公司的资产净值作为代理，以确定行权日股票的市场价值。

School fees for children of expatriate staff
外籍工作人员子女的学费

School fees paid for children of staff is a taxable benefit and the taxable value is the actual school fees paid.
为教职员工子女支付的学费是应税福利，应税价值是实际支付的学费。

Club membership
俱乐部会员

For corporate memberships,
对于企业会员，

Entrance fee is not taxable as the employer is the “owner” of the membership while the subscription fee is taxable only on the amount that relates to personal usage
由于雇主是会员资格的“所有者”，因此无需纳税，而订阅费仅对与个人使用相关的金额征税

For individual memberships,
对于个人会员资格，

Entrance fees paid by employer is taxable in full and the subscription is taxable only on the amount that relates to personal usage
雇主支付的入场费应全额征税，订阅仅对与个人使用相关的金额征税

Gifts / Awards
礼品/奖品

Generally, where the value of the gift or award is $200 or less, the gift or award (whether in cash or non-cash) will not be taxable. If the value exceeds the exemption threshold of $200, the whole amount of the gift or award will be taxable.
一般来说，如果礼物或奖励的价值为 200 美元或以下，则礼物或奖励（无论是现金还是非现金）将不征税。如果价值超过 200 美元的免税门槛，则礼物或奖励的全部金额将应纳税。

Various other Employment Benefits
各种其他就业福利

Please refer to IRAS website under “FAQ on Tax Treatment on Employee Remuneration” for further details of the current tax treatment of various other employment benefits that have not been covered above. For purposes of the course, we will focus on those that have been discussed under 1 to 12 above.
请参阅IRAS网站「雇员薪酬税务处理常见问题」，以了解上文未涵盖的其他各种雇佣福利的现行税务处理详情。出于本课程的目的，我们将重点关注上述 1 至 12 项下讨论过的内容。

SOME NON-TAXABLE EMPLOYMENT RECEIPTS
一些非应税就业收据

Where an employee receives or is entitled to receive payments from his employer which is not related to employment services provided or to be provided by the employee, the receipt will not be taxable.
如果雇员从雇主那里收到或有权收到与雇员提供或将要提供的就业服务无关的付款，则该收据将不征税。

3.5.1 Payments for restrictive covenants
3.5.1 限制性契约的付款

This is payment in return for restrictive covenants imposed on the employee to ensure that the employee does not take up employment with competitors or start his own business in direct competition with his former employer. Such payments are capital in nature as the payment is made in substitution of a source of income.
这是对雇员施加的限制性契约的回报，以确保雇员不会与竞争对手合作或在与前雇主直接竞争的情况下开始自己的业务。这种支付本质上是资本，因为支付是为了替代收入来源。

3.5.2 Compensation for loss of office
3.5.2 职务损失赔偿

Payment made by the employer to the employee for termination of employment (loss of office) is a capital receipt as it relates to the termination of a source of future income. This is so even where the compensation sum is provided for in the contract of service or collective agreement and is calculated based on the number of years of service with the employer.
雇主向雇员支付的终止雇佣关系（失去职位）的款项是资本收入，因为它与终止未来收入来源有关。即使服务合同或集体协议中规定了补偿金额，并且是根据在雇主的服务年限计算的，情况也是如此。

However, other payments such as payment-in-lieu of notice, ex-gratia and gratuity for past services are not payments for loss of office. They are for services already rendered by the employee and thus taxable.
然而，其他款项，例如代通知金、特惠金和过往服务的酬金，并非因失去公职而支付的款项。它们适用于员工已经提供的服务，因此应纳税。

DEDUCTIONS ALLOWED AGAINST EMPLOYMENT INCOME
允许从就业收入中扣除

Where an employee incurs expenses that are related to the discharge of employment duties but which are not reimbursed by the employer, the employee is allowed to claim such expenses (employment expenses) against his employment income. For example, entertainment expenses incurred in entertaining clients, public transport expenses incurred for client meetings as well as subscription fees paid to professional bodies or society. It should be noted that where the fees are reimbursed by the employer to enable the employee to access professional updates, knowledge and networking, the reimbursement is a taxable benefit arising from employment and the employee is allowed to claim the fees as employment expenses.
如果雇员因履行雇佣职责而产生但雇主不予报销的费用，则该雇员可以从其就业收入中索偿该费用（雇佣费用）。例如，招待客户的招待费、客户会议的公共交通费以及支付给专业团体或社团的会费。应注意的是，如果雇主报销费用以使雇员能够获得专业更新、知识和网络，则该报销是因受雇而产生的应税福利，雇员可以将费用作为雇佣费用申领。

Tutorial Questions
教程问题

1

Christopher was posted to the Singapore office of Technex Inc, a US company, to work on a project jointly with his colleagues in Singapore. He entered Singapore on 15 November 2019 and left on 28 February 2020. His salary of US$ 8,000 per month will continue to be paid by his US employer into his bank account in the US while the Singapore company will pay him a monthly allowance of S$3,000. State the basis period for the relevant Y/As and advise if Christopher’s income for his duration of stay in Singapore will be subject to Singapore tax.
Christopher 被派往美国公司 Technex Inc 的新加坡办事处，与他在新加坡的同事共同从事一个项目。他于2019年11月15日进入新加坡，于2020年2月28日离开。他每月8,000美元的工资将继续由他的美国雇主支付到他在美国的银行账户中，而新加坡公司将每月向他支付3,000新元的津贴。说明相关 Y/A 的基准期，并告知 Christopher 在新加坡逗留期间的收入是否需缴纳新加坡税。

2 Housing Benefit
2 住房福利

An employee was paid salary of $200,000 and bonus of $50,000 in a calendar year. He was also provided with a partially furnished accommodation with monthly rental of $5,000 paid by employer. The Annual Value of the apartment is $30,000. The employee contributed $6,000 in the year towards the rental of the apartment. What is the taxable value of the accommodation provided in YA 2021? What is his total taxable employment income?
一名雇员在一个日历年内获得 200,000 美元的薪水和 50,000 美元的奖金。此外，雇主还为他提供了部分家具的住所，每月租金为5,000元。公寓的年价值为 30,000 美元。该雇员在一年中为公寓的租金贡献了 6,000 美元。2021 年提供的住宿的应税价值是多少？他的应税就业总收入是多少？

3 Air Passage Benefit
3 航空通道福利

Mr. Xavier, a US Citizen arrived in Singapore on 15 January 2020 to commence employment with a company in Singapore. During the year, the company paid the following for him & his family.
泽维尔先生，美国公民，于2020年1月15日抵达新加坡，开始在新加坡的一家公司工作。在这一年中，公司为他和他的家人支付了以下费用。

What is the taxable passage?
什么是应税通道？

4. Benefits in Kind
4. 实物福利

Alistair, a Singapore citizen, is the regional sales director of Acushnet Pte Ltd. He received the following employment benefits from the company for the year ended 31.12.2020:
Alistair是新加坡公民，是Acushnet Pte Ltd.的区域销售总监。彼于截至2020年12月31日止年度从本公司获得以下雇佣福利：

(a) A $6,500 air ticket to San Francisco was paid by the company to enable him to attend his daughter’s graduation ceremony.
（a） 该公司支付了一张6 500美元的飞往旧金山的机票，以便他能够参加女儿的毕业典礼。

(b) He was provided with a car (BMW model) by the company and the cost of the car is $225,000 (including COE of $93,000) and its PARF value is $65,000. The company paid for the car’s running expenses, including petrol, of $24,000.
（b） 该公司向他提供了一辆汽车（宝马车型），该车的成本为225,000美元（包括93,000美元的COE），其PARF价值为65,000美元。该公司支付了24,000美元的汽车运行费用，包括汽油。

(c) A Rolex gold watch worth $12,000 was awarded to him for his 10-year long service during the company’s annual dinner and dance.
（c） 他获颁一枚价值12,000元的劳力士金表，以表扬他在公司年度晚宴及舞会上长达10年的服务。

(d) On 15 May 2020, Alistair was granted an option to purchase 5,000 shares in Acushnet Ltd, the parent company of Acushnet Pte Ltd at $4.50. Alistair exercised the option on 30 June and bought 2,000 shares; the market price on 30 June was $6.50. He sold the shares on 15 November when the market price was $7.00. All transactions were carried out in 2020.
（d） 2020 年 5 月 15 日，Alistair 被授予以 4.50 澳元的价格购买 Acushnet Pte Ltd 母公司 Acushnet Ltd 的 5,000 股股票的选择权。Alistair于6月30日行使期权并购买了2,000股;6月30日的市场价格为6.50美元。他于11月15日出售了股票，当时市场价格为7.00美元。所有交易均在 2020 年进行。

Required:
必填：

Calculate total amount of Alistair’s benefits-in-kind assessable to tax for Y/A 2021.
计算 Alistair 2021 年应纳税的实物福利总额。

TOPIC 4: PERSONAL RELIEFS
主题4：个人救济

PERSONAL RELIEFS
个人救济

Personal reliefs are granted only to resident individuals and Hindu joint families while body of persons and company are not eligible for personal reliefs. Such reliefs are to be deducted from the assessable income of individuals to ascertain the chargeable income on which tax is then computed. However, before personal reliefs can be claimed, the resident individual may have to satisfy the relevant conditions in the preceding calendar year.
个人救济仅授予居民个人和印度教联合家庭，而个人和公司则没有资格获得个人救济。该等宽免须从个人的应评税入息中扣除，以确定其应课税入息，并据以计算税款。但是，在申请个人救济之前，居民个人可能必须满足上一个日历年的相关条件。

EARNED INCOME RELIEF
劳动收入减免

A taxpayer will be granted earned income relief only if he derives earned income. For this purpose, earned income is defined as any income from trade, business, vocation or profession (Section 10(1)(a)), employment (Section10(1)(b)) and pension (Section 10(1)(e). Therefore, if an individual derives income from only passive sources like interest, dividend and rental income, earned income relief will not be granted. The amount of relief granted, is restricted to the lower of actual amount of earned income or as follows:
只有当纳税人获得劳动收入时，他才能获得劳动收入减免。就此而言，劳动收入被定义为来自贸易、商业、职业或专业（第10（1）（a）条）、就业（第10（1）（b）条）和退休金（第10（1）（e）条）的任何收入。因此，如果个人仅从利息、股息和租金收入等被动来源获得收入，则不会给予劳动收入减免。给予的减免金额仅限于实际劳动收入的较低者，或如下：

An individual is entitled to handicapped earned income relief if he is suffering from physical or mental disability, which permanently or severely affects his ability to work.
如果一个人患有身体或精神残疾，永久或严重影响其工作能力，则有权获得残疾人劳动收入减免。

SPOUSE RELIEF
配偶救济

A taxpayer may claim spouse relief ($2,000 or $3,500 for a handicapped spouse) if both the following conditions are met:
如果同时满足以下两个条件，纳税人可以申请配偶减免（残疾配偶为 2,000 美元或 3,500 美元）：

The spouse is living with or supported by the taxpayer (for eg a taxpayer who is legally separated from the spouse may claim the amount of maintenance payments paid in the previous year made under a Court Order or Deed of Separation, up to the rates specified above); and
配偶与纳税人同住或由纳税人赡养（例如，与配偶合法分居的纳税人可以要求根据法院命令或分居契约支付上一年支付的赡养费金额，最高可达上述费率）;和

The spouse does not have an annual income (comprising of taxable, tax exempt and foreign sourced income) exceeding $4,000 in the previous year. This condition is not required in the case of handicapped spouses.
配偶上一年的年收入（包括应税收入、免税收入和外国来源收入）不超过 4,000 美元。对于残疾配偶，则不需要此条件。

Further, no other relief can be claimed by other family members in respect of the dependent on whom spouse relief has been claimed by the taxpayer spouse. For instance, none of the taxpayer’s children or their spouses is allowed to claim parent/handicapped parent relief in respect of the taxpayer’s spouse.
此外，其他家庭成员不得就纳税人配偶申请配偶减免的受抚养人申请其他减免。例如，纳税人的子女或其配偶均不得就纳税人的配偶申请父母/残疾父母的救济。

CHILD RELIEF
儿童救济

There are two (2) types of child relief available:
有两 （2） 种类型的儿童救济可用：

Qualifying child relief (QCR) or Handicapped child relief (HCR); and
合格儿童救济 （QCR） 或残疾儿童救济 （HCR）;和

Working Mother’s child relief (WMCR)
职业母亲子女救济 （WMCR）

4.4.1 Qualifying child relief/Handicapped child relief
4.4.1 合格儿童救济/残疾儿童救济

A taxpayer or his wife may claim QCR / HCR if you are a parent maintaining an unmarried child who satisfies all these conditions:
如果您是抚养未婚子女的父母，并且满足以下所有条件，纳税人或其妻子可以申请 QCR / HCR：