新加坡税收居民的税收策划提示GuideMeSingapore

Tax planning is an essential part of managing your personal finances. If you are a Singapore Citizen, Permanent Resident, or a Foreigner who has stayed and worked in Singapore for 183 days or more that year, you will be subjected to income tax.

For resident taxpayers such as these, personal income tax rates are designed to be progressive. This means that higher income earners pay a proportionately higher tax, with the current highest personal income tax rate at 22%.

Is it possible though, to reduce your taxable personal income? We bring you 5 tax-saving tips to help you manage your filings this year.

1.索赔就业费用

就业费用是您在雇主偿还工作的费用。例子可能包括您的客户的娱乐费用，运输费用和支付给专业机构的订阅。

保留这些费用的完整和正确记录，因为这些帐户必须支持发票，收据，凭证和其他文件。估计和不当记录将不被接受。

只要在进行官方职责时产生的这些费用，这些费用可以从您的就业收入中扣除。

2.索赔税收救济和折扣

新加坡以促进各种社会和经济目标的多种方式提供税收救济和折扣。如果您是新加坡税务居民，则允许税收救济和折扣;并符合合格条件。

例如，已经提出了纳税救济，以鼓励父母身份和家庭发展，孝道，以及技能升级。

(A)赚取收入救济

This is an income relief automatically granted to individuals who are employed or engaged in a trade or business in Singapore. Individuals will be given $1,000, $6,000 and $8,000 tax deductions for ages below 55, between 55 and 59 and above 60 respectively.

(B)Course Fees Relief

新加坡积极促进生产力和encourages continuous learning. Individuals who are therefore keen to upgrade their skills and improve their employability can claim relief for courses, seminars or conferences that are related to their current work, or has led to an approved qualification. However, one must be currently employed, or previously employed.

提供社交媒体，基本网站建设和语言或摄影技巧的课程被视为过于普遍，并没有资格获得税收救济。个人每年最多可获得最多5,500美元的课程费用，入学或考试费用。

(C)Top Up Your Medisave

We know that CPF contributions are tax deductible, but many in Singapore may not fully maximise their CPF-related tax reliefs. Singapore Citizens or Permanent Residents who are employed or self-employed, for instance, can claim tax reliefs when they make voluntary contributions to their Medisave accounts.
However, there is a cap on CPF contributions. As of 2016, the maximum amount of mandatory and voluntary contributions a person can make each year is capped at $37,740 where the amount of tax relief given is the lowest of the following:

1. Voluntary cash contribution directed specifically to Medisave Account or
2. Annual CPF contribution cap for the year, less Mandatory Contribution (MC)* or
3. 普遍的基本医疗保健金额（BHS）^，较少在自愿现金贡献之前MEDISAVE账户的余额。

（d）充值您或您的家庭的CPF帐户

To encourage Singaporeans and Permanent Residents to set aside money for their retirement needs, personal income tax reliefs will be automatically granted if you make cash top-ups in your Special or Retirement Accounts, or in your parents’, grandparents’, spouse’s or siblings’ Special or Retirement Accounts.

每年评估（YA）的最高CPF现金充值救济为14,000美元（自我最高7,000美元，家庭成员最高可达7,000美元）。
但是，这些现金充值将没有退款。

（e）有助于补充退休计划（SRS）

The Supplementary Retirement Scheme (SRS) is a voluntary scheme that encourages individuals to save for their retirement, over and above their CPF savings. It is operated by the private sector, who use the funds to purchase various investment instruments.

当公民或永久居民捐给SRS时，每年最多可达15,300美元，他们有资格获得税务延期。这是因为这些贡献的投资回报是累计免税的，并且只有50％的SRS提款征收退休。

（F）Handicapped Family Members

As Singapore moves towards an inclusive society, tax deductions are given to recognise individuals who are supporting their handicapped spouses, child, parents, grandparents, or siblings.

家属必须永久地留在新加坡。除了兄弟姐妹之外，纳税人必须在支持其残疾的家庭成员时产生了2000美元或更多的价格，这些家属必须居住在同一个家庭。残疾父母和祖父母也必须年满55岁，并且没有超过4,000美元的年收入。

(G)人寿保险救济

Individuals can claim tax relief if they have premiums paid on their own or their wife’s life insurance policies. However, one’s total compulsory and voluntary CPF contributions must not exceed $5,000 in a year.
This tax relief, however, does not extend to life insurance policies purchased by a married woman for her husband. It also does not extend to life insurance policies purchased by parents for their children.

(H)NSman (Self) Relief

要认识到国家级服务业（NSMEN）向国家服务的贡献，所有符合条件的商业准备就绪NSMEN有权获得此税收救济。Nsmen必须完成了他们的国家服务，NSMAM自我救济的数额将取决于一个人的任命水平，并进行工作年度是否正在进行中。

在法定年龄上方的前Nsmen或NS责任的前常规服务是1,500美元的基础量。救济将根据Mindef，SPF和SCDF发送给我们的资格和记录自动授予您。

Wives and parents of NSmen are also eligible for the relief.

(I)Foreign Maid Levy Relief

To encourage women to stay in the workforce, women who are married, divorced or widowed with school-going children can claim relief for foreign domestic worker levy paid. For instance, if the husband pays this levy at normal rates (e.g. $3,180 a year), the wife may claim Foreign Maid Levy Relief, which is twice the total amount paid by the husband that year (i.e. $6,360).

This relief, however, does not extend to singles and married men.

(J)Parenthood Tax Rebate (PTR)

The Parenthood Tax Rebate (PTR) is given to tax residents to encourage them to have more children. To qualify, you must be a Singapore tax resident who is married, divorced or widowed in the relevant year. Eligible parent may claim tax rebates of up to $20,000 per child.

3.Make a Charitable Donation

If you have made cash donations to approved Institutions of Public Character (IPCs) or to the Singapore Government, you will qualify for tax deductions. These donations will be deducted against your statutory income (which includes your employment, trade income, etc.) before arriving at your assessable income.

To build a stronger sense of community, the Government has in place 250% tax deductions for qualifying donations from 1 January 2016 to 31 December 2018. For instance, if your total statutory income in a particular year is $100,000 and you donated $10,000 to an IPC, your assessable income would only amount to $75,000 (i.e. your statutory income less 2.5 times the amount donated).

4.租赁费用的文件

Rental income is liable to tax in Singapore. However, the Government offers tax deductions on expenses incurred for the purpose of producing the rental income, as well as expenses incurred during the period of tenancy. Examples of such expenditures may include property taxes, fire insurance, repairs and utility expenses.

The amount of deemed deductible expenses allowable is determined based on 15% of the gross rental income derived from the letting of a residential property. In addition, interests on loans taken to purchase that property can be included as a deductible expense.

5。Claim Qualifying Business Expenses

如果您是自雇人士，这意味着您属于自由职业者，小贩，私人辅导员或副讲师等类别，在获得收入的同时产生的费用可以宣称为税收扣除。

示例可以包括公共交通工具，广告和IT维护费用。这些费用必须与您的业务有关，并应得到适当和完整的源文件的支持。

但是，这将不包括个人费用，购买厂房和机械等资本资产，也不包括雇主CPF捐款，医疗费用和工资。

在最终的纸条上

From Year of Assessment (YA) 2018, the total amount of all personal tax reliefs claimed will be capped at $80,000 per YA. This means that it may be worthwhile taking a closer look at our tax yields before making additional voluntary contributions, which could be non-refundable.

However, as it stands, Singapore’s income tax rates for their tax resident are among the lowest in the world. Your first $20,000 is tax-exempted, while the tax paid by top-tier earners is just 22 per cent of their annual income – an amount the average earner in countries like Australia pays.

This is yet another reason why Singapore is dubbed the most business-friendly economy in the world, and remains the preferred destination for business incorporation.