新加坡个人税务咨询

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新加坡是低税收低福利国家,政府留钱于民,让人们自己来规划自己的财务,包括保障规划,养老储蓄规划,可借助专业理财顾问来做这些规划,而且要提前规划。

新加坡虽然低税收,但政府体恤,还有很多措施来给老百姓减轻个人税和公司税的税收,今天重点探讨那些措施可以减少节省个人所得税税收的。

有人说公司的HR都已经帮我报税了,我不需要再报了,其实大错特错了。

有2个问题,

1 出租房的租金收入需要报税,HR并不知道而且也不会替你报租金收入,如果几年不报租金收入税务局会找你的,也是违法的,你将付出代价。

2 有减税项目(tax relief),HR并不知道的,需要你自己去update,在edit my tax form,比如老人同住可以减税等这些减税项目。

看看省税的原理:

就是尽量减少应纳税的收入,从实际收入中扣减项目后应纳税的收入(chargable income)就减少了.

省税三大类  

1 个税优惠项目(Tax Relief)

1)已婚已育家庭减税

    2)其他减税

 

 

2  应税收入扣减项目( Expense)

1)业务开销抵扣

    2)出租房屋开销抵扣

    3)慈善捐款开销抵扣

    4)天使投资抵扣(AITD)

 

 

3  SRS,CPF省税功能(Tax Relief)

 1) SRS tax relief

    2) CPF relief

    3) CPF cash top up relief

1.1 已婚已育家庭省税项目

– Child Relief: 如果有16岁以下的孩子,或者16岁以上但还在读书,年收入不超过4000新币,则每个孩子可以减税。这个减税额度可以夫妻双方分摊,建议需要纳税更多的一方使用;4k/child,残疾小孩则有S$7500/child的减税额;

– 工作妈妈减税:孩子是公民身份的, 15%, 20%,25%,但要注意最高减税额度限制在8万

– 女佣减税:小孩还在上学的妈妈,如聘请了女佣,可以按照缴纳的女佣税双倍额度减税,只限妈妈申请(maid levy 300/m,240/m)

– 祖父母减税: 祖父母帮忙照顾小孩的可以申请(只适用女性)

– 父母减税: 孩子出生就是公民或者出生后12个月之内成为公民的可以申请PTR,这是直接扣税额的.
– Spouse Relief: 如果配偶(包括分居的太太,离婚的则不行)去年收入不超过4000新币,可以减税。额度为S$2000,残疾配偶则为S$5500,分居太太的话数额或稍有不同;

 

1.2其他减税

– 赡养(祖)父母减税: 老人与你同住或居住在新加坡(外国老人去年须居住至少8个月),同住的减税S$9000,不同住(至少花了2200给老人)的减税S$5500,老人年收入不能超过4k;残疾老人则分别为S$14K,10K; 

– 残疾兄弟姐妹减税: 有居住新加坡的残疾兄弟姐妹,外国人须至少居住8个月,可以减税S$5500; 

– 培训课程费: 与职业相关的课程费用可以减税,up to S$5500/年; 

– 国民服役减税(Nsman Relief): 国民服役的可以自己和太太和父母都可以减税 

– 保险减税: 如在新加坡购买人寿保险,且去年自己缴纳公积金不到S$5k,可以按保费(注意算法)减税;住院险和意外险,长期护理保险等不属于减税人寿保险范围;储蓄保险可以;先生给太太买的人寿保险可以减税,反之不行,给小孩买的保险不可以减税。保险减税如何计算,请仔细专业理财顾问,微信:rockybackup

 

21.作为开销扣减应税工作收入的项目

– 在工作职责时发生的费用公司没有报销的; 

– 自雇人士的业务开销;

– 如招待客户费用;办公用品;差旅费等; 

– WFH(在家办公)的额外开销 如额外电费,WIFI,办公设施等; 

 – 单据和记录须保留5年供税务部门核查if required(去IRAS网站下载表格做记录,keep Record)

2.2 可作为开销(expenses)扣减应税租金收入的项目

– 房屋出租的租金收入需要报税,缴纳个人所得税; 

– 没收押金,部分房间出租(subletting),房屋保险赔付金额等,均须纳税; 

– 2020年到期未付租金,2021年才支付租金,报2020年的个税;

– 联合共有房屋(joint owner)按比例纳税租金收入;

– 为简化流程,允许用15%的租金做为出租开销(会pre-filled网上的tax form),无须票据,此外的房屋贷款利息可以做为开销来扣减应税收入,须保留贷款利息记录 

– 也可选择用实际开销来做扣减:房贷利息;房产税;火险;维修费;物业费;租房中介费(找后续租客);出租印花税;更换家具费;WIFI费;水电费(租客不付的);

SRS减税原理:

SRS(Supplementary retirement scheme)目的:

为退休存更多钱但又少纳个税

中高收入合理减税的好方法
.补充养老储蓄
.对CPF退休计划的补充
通过DBS,UOB,OCBC网银可以开SRS账户,然后每年转钱一次到SRS账户,PR和公民最多15300新币/年,外国人可以转35700新币/年到SRS账户

SRS的投资,SRS退出机制,是否纳税,如何再次避税,请仔细专业理财顾问, 微信: rockybackup

 

3.2 CPF 减税

3.2.1 CPF relief

3.2.1.1雇员(employee)强制缴纳CPF部分(20% of salary)可以减税,通常HR已经帮您做了,除非没有加入AIS的雇主;

雇员自愿top up Medisave部分,且这部分加上雇主和雇员总的CPF之和不大于37740新币,则这部分的Medisave可以减税, 如果年薪超过102000新币的,雇主+雇员的CPF已达到37740 (37% x 102000),雇员再来top up Medisave无法减税了

3.2.1.2 自雇人士:

自雇人士的自愿缴纳的CPF最多37740可以减税, CPF relief capped S$37740

自雇人士收入不足102000新币的即使自愿缴纳37740的CPF也不能全部按37740来减税,而是按37%的收入或实际缴纳的CPF额度,whichever is lower.

 

3.2.2 CPF Cash top up Relief

用现金充值到自己或家人的SA/RA享受减税

1)自己,配偶,父母,配偶父母,祖父母,配偶祖父母,兄弟姐妹

2)家人的年收入不超过4000新币才可以

3)给自己的最多7000新币可以减税,家人的也是,所以最多只能14000新币做cash top up relief

4)如已经55岁了,无论家人和自己,RA里的钱已经达到了FRS(full retirement sum),则cash top up不能减税

5) 有缴纳CPF到了顶限37,740,再top up cash 7k,也可以减税吗? 请咨询专业理财顾问,微信: rockybackup

 

注意:

减税总额上限8万新币 Tax Relief Cap S$80K

 

哪些项目是自动就减税的?哪些项目需要申报才可以减税? 如何做e-filing, 请咨询专业理财顾问,微信: NU24102

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