新加坡税务体制【英文】41页PPT
第十二章 税收管理体制 《外国税制》PPT课件
第一节 分税制
• 二、发达国家的分税制
美国的分税制是一种集权与分权相结合的 模式。美国的政权机构由联邦政府、州政 府和地方政府三级组成，税收是三级政府 财政收入的主要来源。各级政府都有独立 的课税权和独立的税收收入来源。
第一节 分税制
由于各级政府都有自己独立的税源、税种 和征收机构，因而容易出现各级政府在利 益上的矛盾、重复征税以及征收工作上的 不协调现象。为解决这些问题，美国政府
第二节
（五）加拿大税收征管组织机构
加拿大为全国设有两套相辅相成的征管系统，即联邦政府 与各省税收征管系统。在联邦征管系统中，联邦税务部设 有政策立法司、税收评估与管理司、稽查审计执法司、税 务行政复议司和地区税务管理司等八个职能部门。这种机 构设置的本身，就呈现了重立法、重征管的特点。同时， 联邦税务部门按照经济区划分，在全国设立6个地区税务 局，38个地区税务分局和8个税收业务处理中心，通过各 税收处理中心形成了遍及全国的税收征管网络系统。各省 的税务管理系统，无论在税务立法、抑或税务行政人员和 管理等方面，都独立于联邦税务部。其主要职责是负责对
➢ 属于联邦政府征收的税种主要有：个人所得税、公司所得 税、消费税、销售税、关税、附加福利税等 ，其中个人 所得税收入约占联邦预算收入总额的50%。属于州政府征 收的税种主要有：工薪税、 印花税、零售税、车船税、 土地税、金融交易税、矿产税、注册税等。地方政府征收 的主要税种有财产税、房产税、土地附加税等，另外，地 方财政收入还来自于与政府提供的生活服务设施有关的市 政土地费。此外，对近海石油开征的资源税是共享税，由 中央和地方分成。
第十二章 税收管理体制
• 第一节 分税制 • 第二节 • 第三节
第一节 分税制
• 一、分税制概述 （一）分税制的内涵及其理论基础
国际税收知识 新加坡税制
国际税收知识新加坡税制国际税收知识——新加坡税制新加坡现行的主要税种是：公司所得税、商品和劳务税、财产税、印花税、个人所得税等。
新加坡为了鼓励投资、出口、增加就业机会、高新技术产品的生产等有提供税收优惠政策。
新加坡的纳税年度是根据日历年度，然而企业纳税人也可以选择遵照其会计年度作为纳税年度。
一般来说，企业纳税人需要在会计年度结束后的3个月内提交预计的年度应税收入，所得税申报表则在每个纳税年度的11月30日前提交。
公司所得税新加坡的企业所得税率于世界上属于较低水平，目前的企业所得税率为17%。
公司所得税的纳税人分为居民企业和非居民企业两类。
居民企业是指在新加坡组建或在新加坡从事经营活动、且其控制和管理在新加坡的企业。
一般情况下，如果一个公司的董事会主要在新加坡举行并且在新加坡进行主要的管理决策，这个公司就可能被认为是居民企业。
居民企业及在新加坡设有常设机构的非居民企业就来源于新加坡的经营所得以及在新加坡收到的来源于新加坡以外的收入纳税。
没有常设机构的非居民公司仅就来源于新加坡的所得（如利息、特许权使用费、技术服务费等）纳税。
对于股息收入（包括股票红利收入）一般是免税的。
商品和劳务税新加坡对提供商品和劳务以及进口商品征收7%的商品和劳务税。
金融服务（包括保险）免征商品和劳务税，商品和服务贸易出口执行零税率。
商品在进口环节征收商品和劳务税。
然而，为减轻纳税人的现金流负担，允许纳税人申请递延纳税的时限。
进口的服务不征收商品和服务税。
提供商品及服务是指，在新加坡境内提供商品，或者由位于新加坡的企业或个人提供的劳务。
位于新加坡的企业或个人一般是指，经营所在地属于新加坡、或者其常设机构位于新加坡的企业或个人。
另外，新加坡的商品及劳务税实行抵扣制，允许其从提供商品和劳务的应纳商品及劳务税中扣除采购商品和服务所发生的商品及服务税。
财产税财产税对所有房产、土地、建筑物或者租赁物业征收，是按照财产的年度价值计征的。
印花税与股票和不动产业有关的商业和法律文件须缴纳印花税。
第十四章 外国税收法制管理 《外国税制》PPT课件
第二节 税务行政复议和税务诉讼
• 三、其他一些国家税务行政复议与税务诉讼 ➢ 在瑞士，纳税人对税务局征税、核税有异议，可在按
要求履行有关手续后30日内向税务局提出复议；对复议裁 决不服的，可在30日内向法院提起诉讼。宪法虽允许公民 不经行政复议亦可直接向法院提起诉讼。但在税务方面只 有个别情况下才可以这么做。如果发生教会税的争议，可 直接起诉至高法院。 ➢ 在比利时，纳税人如对征税有不同意见时，可在接到 纳税通知书6个月内或在纳税年度终了的4月30日前，向所 在地税务机关的负责人报送“异议书”，要求税务机关进 行复议，纳税人如不服税务机关的复议，可在40天内向法 院提出起诉，如一方不服地方法院的判决，3个月内可要 求高等法院复议。
第二节 税务行政复议和税务诉讼
• 二、日本税务行政复议与税务诉讼 （一）税务行政复议
概括地说，日本解决税务争议的基本程序 有三个，即复查、复议和诉讼。 1．税务复议的专门机关——国税不服审判所 国税不服审判所附属于国税厅，但其组织 和人员与各国税局、各税务署等征管机关 完全分离，国税不服审判所的所长由财政 大臣批准、国税厅长官任命。
第一节 税收立法管理
• 二、国外税收立法程序 税收立法程序是指国家立法机关或其授权 机关在制定、修改和废止税收法律规范的 活动中应该履行的步骤和方法。税法的制 定和修改必须依法定程序进行才具有法定 效力，税收立法程序是使税收立法活动规 范化、科学化的重要保证。
第一节 税收立法管理
（一）美国税收立法程序 ➢ 在美国，绝大多数的税收提案最初是由美国财
政部提出的。先由某一众议员作为倡议者将税收 提案交众议院，再由众议院转到其下属的赋税委 员，经过听证辩论，提出报告，阐述提案的立法 根据，最后进行投票表决。若赋税委员会表决通 过，就将提案回交到众议院进行听证、辩论和表 决，众议院同意后再提交参议院。 ➢ 参议院下设财经委员会，由两党组成，也通过 听证和辩论等程序，若表决通过则将提案交总统。
新加坡企业税收介绍
新加坡企业税收情况介绍一、税收体系和制度新加坡以属地原则征税。
任何人（包括公司和个人）在新加坡发生或来源于新加坡的收入，或在新加坡取得或视为在新加坡取得的收入，都属于新加坡的应税收入，需要在新加坡纳税。
也就是说，即使是发生于或来源于新加坡之外的收入，只要是在新加坡取得，就需要在新加坡纳税。
另外，在新加坡收到的境外赚取的收入也须缴纳所得税，有税务豁免的除外（如：股息、分公司利润、服务收入等）。
新加坡为城市国家，全国实行统一的税收制度。
任何公司和个人（包括外国公司和个人）只要根据上述属地原则取得新加坡应税收入，则需在新加坡纳税。
二、主要税赋和税率新加坡现行主要税种有：公司所得税、个人所得税、消费税、房产税、印花税等。
此外，还有对引进外国劳工的新加坡公司征收的劳工税。
新加坡之前还有遗产税，政府在2008年2月15日之后取消了该税种。
【企业所得税】新加坡对内外资企业实行统一的企业所得税政策。
新加坡税法规定，企业所得税的纳税义务人包括按照新加坡法律在新加坡注册成立的企业、在新加坡注册的外国公司（如外国公司在新加坡的分公司），以及不在新加坡成立但按照新加坡属地原则有来源于新加坡应税收入的外国公司（合伙企业和个人独资企业除外）。
新加坡根据公司的控制和管理职能是否在新加坡，对纳税人分为居民公司和非居民公司两类。
居民公司是指公司的控制和管理职能在新加坡的公司。
也就是说，只要公司的控制和管理职能在新加坡，无论公司是否按照新加坡的法律在新加坡注册，其即为新加坡居民公司。
反之，若公司的控制和管理职能不在新加坡，即使是按照新加坡法律在新加坡注册的公司，在税务上也为非居民公司。
自2010估税年度起（即在2010年度缴纳2009财年的所得税）所得税税率调整为17%，并且所有企业可以享受前30万新元应税所得的部分免税待遇：一般企业首1万新元所得免征75%，后29万新元所得免征50%；符合条件的起步企业（前3年）首10万新元所得全部免税，后20万新元所得免征50%。
新加坡税法介绍及优惠政策1
15%
Royalty or other lump sum payments for the use of movable properties （产权使用费）
10%
Payment for the use of or the right to use
scientific, technical, industrial or commercial
c) Year of assessment (YA)– basis period （征税年）
Preceding year accounting year （前个财政年度） 譬如：31 Dec 2010 - YA 2011
d) Corporate tax rate （企业所得税率）
From YA 2010 onwards – 17%
i. Interest（利息）, commission （佣金）, fee in connection with any loan or indebtedness （或任何关于贷款的费用）;
ii. Royalty or other payments for the use of or the right to use any movable property （任何的产权使用费）;
新加坡税收制度
新加坡税收制度新加坡是以领土原则征税的，在新加坡所赚得的收入或者在海外赚得却在新加坡收取的一切所得都得纳税。
在2003估算年里，推出了集体扣除条款。
公司间的交易必须是以公平原则完成。
纳税年自1月1日起至12月31日止，并根据上一年的所得征税，即2003估算年针对2002年的收益征税。
集体估税、扣税制度目前，新加坡不允许将一家公司的亏损转移至另一家公司。
从2003估税年度开始，允许将属于同一企业集团的一家公司的亏损或资本税务补贴全部转移到另一家公司进行抵扣。
该措施不仅适用于属于同一企业集团旗下的子公司之间，也适用于子公司与母公司之间。
但享有集体估税扣税的公司必须在新加坡注册，且母公司至少持有子公司75%的股权。
投资补贴和来自海外企业的亏损不允许转移。
集体估税扣税制度能通过降低企业的实际税率减轻企业的负担，也有助于降低新创立公司的起步成本，从而为培育创新和冒险精神提供一个有利环境。
公司在开展新业务时，通常会设立子公司而非新的部分，以便利用"有限责任"来保护新业务的发展。
没有集体估税扣税，公司也许会出于将新业务的亏损与公司其它业务的盈利相抵销的考虑，设立新的部门来开展新业务。
这项制度的出台旨在减少这些因公司税务结构所造成的不得已的企业决策。
单一公司税制度新加坡目前使用的是全面归原税制度。
在该税制下，公司须在盈利完税后才可派发股息，这使得公司在分配诸如资本收益等免税项目收入时受限，通常须在额外征税后才可分配。
从2003年1月起，新加坡开始实行单一公司税制度。
这意味着股东将不必再为到手的股息缴税。
股息分配将不再遵从全面归原税制度。
从2003年1月1日起到2007年12月31日的5年过渡期内，公司可以使用截止2002年12月31日尚未动用的股息税抵免额度来抵付应缴的股息税。
单一公司税制度有利于更多企业在新加坡设立控股公司。
它与集体估税扣税制度和降低了的企业所得税率一起，会促使更多的企业将利润以股息的形式派发出去。
新加坡税法介绍及优惠政策1
6
1. 新加坡税务体制简介 – （B）预扣税
What is Withholding Tax? （什么是预扣税？） A non-resident is liable to pay income tax on Singapore-sourced income （非居民有义务为新加坡赚取的收入进行纳税）. Under the law, when a person makes payment of a specified nature （指定的付款） to a non-resident （非居民）, he has to withhold a percentage of that payment and pay the amount withheld to IRAS （付款人有义务对有关付款进行预扣并交纳于税局）. The amount withheld is called the withholding tax （预扣的税金称为预扣 税）. Who is non-resident? （谁是非居民？） In Singapore, the tax residence status （税务局民) of a company depends on (取决于）where the control and management of its business is exercised （实际管理机构）. 譬如：A company is tax resident in Singapore if the control and management of its business is exercised in Singapore. Generally, a Singapore branch of a foreign company is not treated as a Singapore tax resident since the control and management is vested with an overseas parent company （新加坡分公司通常不被视为新加坡税务居民因公 司的实际管理机构通常于总公司）。
外国税制概述 PPT课件
2、三大税系论
直接税、间接税和补充税 所得税、商品税和财产税
马斯格雷夫对复合税制体系的贡献
从税制理论上看,各种税可按三个标准分类: 1. 按课征的市场不同，分为课于商品市场 的税和课于要素市场的税 2. 按课征的交易对象不同，分为课于买方 市场的税和课于卖方市场的税 3. 按课征的部门不同，分为课于企业的税 和课于家庭的税
Other Receipts 12% Fees, Fines and Penalties 0%
Property and Entrepreneurial Income 2% Indirect Taxes
30%
Social Security Contributions 42% Income Taxes 14%
基本要求
– 认真听课、主动提问 – 积极参与讨论
主要参考书目与资料:
付伯颖 主编 《外国税制教程》，北京大学出 版社，2010年4月 美国国家税务局官网：/ 英国税务局官网：/ 经合发组织有关资料： 国际货币基金组织有关资料： 欧盟税务与关税网： http://ec.europa.eu/taxation_customs/taxation
Source: United Nations
Fiscal revenue in Australia (2006-2007)
OECD 国家税制结构总体情况
1965
个人所得税 公司所得税 社会保障缴 款 （雇员） （雇主） 工薪税 财产税 一般消费税
1975 30 8 22
1985 30 8 22
1995 27 8 25
2005 25 10 26
2006 25 11 25
26 9 18
第一章 外国税制概述 《外国税制》PPT课件
发展中国家税制改革的特点
• 从总体上看，20世纪后期发展中国家的 税制改革可以分为两个阶段，第一阶段是 从20世纪70年代中后期到80年代末，第二 阶段是20世纪90年代以来的时期。这两个 阶段的税制改革分别呈现不同的特征。
发展中国家税制改革的特点
• （一）20世纪70、80年代的税制改革 各国税制改革的主要特征表现为：
• 一是税种过多，容易产生重复征税； • 二是复合税制造成税制复杂，可能会对生产和流
通带来不利影响； • 三是征管难度较大，税收管理成本较高。
税制结构
• 税制结构的类型 • 世界各国税制结构的总体格局
税制结构的类型
• 1．以所得税为主体的税制结构 • 2．以商品税为主体的税制结构
以所得税为主体的税制结构
• 从税负是否转嫁角度看，税收负担可以分为直接 税收负担和间接税收负担。
衡量税收负担水平的指标体系
• （一）衡量宏观税收负担水平的指标 1．国内生产总值税收负担率 2．国民生产总值税收负担率 3．国民收入税收负担率 • （二）衡量微观税收负担水平的指标 1．企业税收负担率 2．个人税收负担率
世界各国宏观税收负担水平
第一篇 导论
第一章 外国税制概述
第一节 外国税制结构
➢税制模式的选择
单一税收模式 复合税制模式 单一税制与复合税制模式比较
➢税制结构
税制结构的类型 世界各国税制结构的总体格局
单一税收模式
• 单一土地税论 • 单一所得税论 • 单一消费税论 • 单一财产税论
复合税制模式
复合税制是指一国税制体系由不同税种共同 组成、相互搭配、互为补充的复合体系。
目前世界上多数国家实行的都是复合税制体 系。在具体构成上，一些学者曾提出两大税系论 和三大税系论的理论。
中新税收协定英文版
AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF SINGAPORE AND THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ONINCOMEThe Government of the Republic of Singapore and the Government of the People’s Republic of China, desiring to conclude an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, have agreed as follows:Article 1Persons CoveredThis Agreement shall apply to persons who are residents of one or both of the Contracting States.Article 2Taxes Covered1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or its local authorities, irrespective of the manner in which they are levied.2. There shall be regarded as taxes on income all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property.3. The existing taxes to which the Agreement shall apply are in particular:(a) in China:(i) the Individual Income Tax(ii) the Enterprise Income Tax(hereinafter referred to as "Chinese tax");(b) in Singapore:- the Income Tax(hereinafter referred to as "Singapore tax").4. The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws.Article 3General Definitions1. For the purposes of this Agreement, unless the context otherwise requires:(a) the term "China" means the People’s Republic of China, and when used in geographical sense, means all the territory of the People’s Republic of China, including its territorial sea, in which the Chinese laws relating to taxation apply, and any area beyond its territorial sea, within which the People’s Republic of China has sovereign rights of exploration for and exploitation of resources of the sea-bed and its sub-soil and superjacent water resources in accordance with international law;(b) the term "Singapore" means the Republic of Singapore and when used in a geographical sense, the term "Singapore" includes the territorial waters of Singapore and any area extending beyond the limits of the territorial waters of Singapore, and the sea-bed and subsoil of any such area, which has been or may hereafter be designated under the laws of Singapore and in accordance with international law as an area over which Singapore has sovereign rights for the purposes of exploring and exploiting the natural resources, whether living or non-living;(c) the terms "a Contracting State" and "the other Contracting State" mean China or Singapore as the context requires;(d) the term "person" includes an individual, a company and any other body of persons;(e) the term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes;(f) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;(g) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;(h) the term "competent authority" means:(i) in the case of China, the State Administration of Taxation or itsauthorised representative; and(ii) in the case of Singapore, the Minister for Finance or his authorisedrepresentative;(i) the term "national" means:(i) any individual possessing the nationality of a Contracting State;(ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State.2. As regards the application of the Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.Article 4Resident1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, place of head office, place of incorporation or any other criterion of a similar nature, and also includes that State, a local authority or statutory body thereof.2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:(a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests);(b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode;(c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national;(d) in any other case, the competent authorities of the Contracting States shall settle the question by mutual agreement.3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the State in which its place of effective management is situated. If its place of effective management cannot be determined, the competent authorities of the Contracting States shall settle the question by mutual agreement.Article 5Permanent Establishment1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.2. The term "permanent establishment" includes especially:(a) a place of management;(b) a branch;(c) an office;(d) a factory;(e) a workshop; and(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.3. The term "permanent establishment" likewise encompasses:(a) a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than 6 months;(b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only if such activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 6 months within any twelve-month period.4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.5. Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 6 applies - is acting in a Contracting State on behalf of an enterprise of the other Contracting State, has and habitually exercises an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he will not be considered an agent of an independent status within the meaning of this paragraph.7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.Article 6Income From Immovable Property1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.2. The term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property.3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.Article 7Business Profits1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary. The method of apportionment adopted shall, however, be such that the result shall be in accordance with the principle contained in this Article.5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.6. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.7. Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.Article 8Shipping and Air Transport1. Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.3. Interest derived by an enterprise of a Contracting State from its deposits of moneys incidental to and connected with its operations of ships or aircraft in international traffic shall be regarded as profits derived from the operation of such ships or aircraft.4. For the purposes of this Article, profits from the operation of ships or aircraft in international traffic shall include:(a) profits from the rental on a bareboat basis of ships or aircraft; and(b) profits from the use, maintenance or rental of containers (including trailers and related equipment for the transport of containers), used for the transport of goods or merchandise;where such rental or such use, maintenance or rental, as the case may be, is incidental to the operation of ships or aircraft in international traffic.Article 9Associated Enterprises1. Where(a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or(b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.2. Where a Contracting State includes in the profits of an enterprise of that State -- and taxes accordingly -- profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of thefirst-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Agreement and the competent authorities of the Contracting States shall if necessary consult each other.Article 10Dividends1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed:(a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which holds directly at least 25 per cent of the capital of the company paying the dividends;(b) 10 per cent of the gross amount of the dividends in all other cases.The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of these limitations.This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.3. The term "dividends" as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company's undistributed profits to a tax on undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.6. The provisions of this Article shall not apply if it was the main purpose of any person concerned with the creation or assignment of the shares or other rights in respect of which the dividend is paid to take advantage of this Article by means of that creation or assignment.Article 11Interest1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed:(a) 7 per cent of the gross amount of the interest if it is received by any bank or financial institution;(b) 10 per cent of the gross amount of the interest in all other cases.The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.3. Notwithstanding the provisions of paragraph 2, interest derived from a Contracting State is exempt from tax in that State, if the beneficial owner is:(a) in the case of China:(i) the Government of the People’s Republic of China and any localauthority thereof;(ii) the China Development Bank;(iii) the Agricultural Development Bank of China;(iv) the Export-Import Bank of China;(v) the National Council for Social Security Fund;(vi) the China Export & Credit Insurance Corporation; and(vii) any institution wholly owned by the Government of China as may be agreed from time to time between the competent authorities of theContracting States.(b) in the case of Singapore:(i) the Government of the Republic of Singapore;(ii) the Monetary Authority of Singapore;(iii) the Government of Singapore Investment Corporation Pte Ltd;(iv) a statutory body; and(v) any institution wholly owned by the Government of Singapore as may be agreed from time to time between the competent authorities of theContracting States.4. The term "interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.6. Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.8. The provisions of this Article shall not apply if it was the main purpose of any person concerned with the creation or assignment of the debt-claim in respect of which the interest is paid to take advantage of this Article by means of that creation or assignment.Article 12Royalties1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes for radio or television broadcasting, any computer software, patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment or for information concerning industrial, commercial or scientific experience.4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.5. Royalties shall be deemed to arise in a Contracting State when the payer isa resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.7. The provisions of this Article shall not apply if it was the main purpose of any person concerned with the creation or assignment of rights in respect of which the royalties are paid to take advantage of this Article by means of that creation or assignment.Article 13Capital Gains1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.3. Gains derived by a resident of a Contracting State from the alienation of ships or aircraft operated in international traffic, or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State.。
建设国际税收管理体系41页PPT
❖ 跨国集团公司往往出于全球利益最大化的考虑，采用架构设计、运营 设置、链条重组、战略共享服务等综合制度设计降低税收成本，运用 不同税种之间、征退税之间、海关税收和不同地区之间、国际税收和 国内税收之间的制度差异整体设计、综合税收筹划。
❖ 跨国公司在总部多设立税收部门，聘用专业人员负责研究税收政策及 对策，同时还聘请著名会计公司进行审计和咨询，负责预约定价安排 及谈判等专业服务。
❖ 以生产功能为主的本地公司由于被动性、受控性强，对市场、价 格、交易方式缺乏决定权和完整的知情权，稍大的涉税事项均要 向母公司和中国总部报告，并由总部与税局进行沟通、交流，税 务机关所了解和掌握的情况大多是从申报资料中所获得的静态税 源资料，跨国监控环节滞后、范围狭窄。
250亿美元，实际利用外资超160亿美元。
❖ 2010年实现地区生产总值1330亿元，进出口总额738亿美元，其中出口 343亿美元。2010年园区局实现税收收入165亿元，其中84%来自跨国 公司。
❖ 跨国税源是园区经济的重要支柱和国税收入的主要来源，这些 跨国公司的生产经营跨国界、跨区域、跨行业，税源控管的难 度较大，园区跨国税源管理的实际迫使我们必须提高研究和探 索国际税收管理工作的主动性。
❖ 两法合并后提高的居民企业所得税税率使得跨国公司通过关联交易调 节利润的意向增强，手段增多，除了利用传统的关联购销高进低出外， 还通过增加对外关联支付、直接或间接股权转让、改变职能模式等方 式实施筹划。
❖ 2010年我局对外支付金额达157亿元，同比增幅47%，其中95%为关联 支付，从支付金额来看，专有技术和特许权使用费位列第一， 达68亿元。这些筹划方式如不加以监管，其对国家税收权益的影响不
新加坡的税收管理制度
新加坡的纳税人诚信管理制度
从信息经济学的角度说，税务 机构和纳税人之间的关系实际上就 是委托人和代理人的关系。而委托 人永远都处于信息不完全的地位。 因此，税务机构即委托人对纳税人 就存在着信息不对称的问题，也就 是说，税务机构对各种各样的纳税 人的人品特征和具体情况以及其动 态变化不可能有一个全面的了解， 其中也包括纳税人的诚信问题。因 此，必须想办法设计出既能够有利 于税务机构征税又有利于纳税人缴 税的有效机制。纳税人诚信管理制 度是现代市场经济下税收管理的一 个必不可少的内容，它的成败涉及 到一个国家的整体税收及经济环境 的好坏问题。新加坡的纳税人诚信 管理制度得到了世界认可，其税务 部门采取的纳税人诚信管理制度主 要有以下几个方面：
福建税务·２ ０ ０ ２ ·１ １
□葛夕良
博士观察
新加坡的税收管理制度
新加坡的评税制度
新加坡是世界上实施评税制度 较好的国家之一，有许多有益的经 验值得其它国家学习。下面笔者主 要介绍新加坡评税制度体系中的评 税机构、评税方法、评税工作规程 以及违章处理等重要组成部分。
１．评税机构 新加坡税务局内从事评税工作 的机构主要有五个：一是税务处理 部，该机构主要从事给纳税人发放 评税表格，处理各种与纳税有关的 邮件、文件以及负责档案管理工 作；二是纳税人服务部，这是一个 对自然人的当年纳税申报情况进行 评税的机构；三是公司服务部，该 部仅对法人即公司当年纳税申报的 情况进行评税；四是纳税人审计 部，对以往年度评税案件和存在异 议的评税案件进行复评；五是税务
统及报税表中的支出额进行核对， 看其是否如实列支，如有不实情况 则也必须函调纳税人来进行解释。 纳税人可以复函解释，也可以当面 解释。但是纳税人如果复函解释不 清，则必须当面解释。纳税人如当 面还无法说清，则可判定存在一定 的涉税问题。实践证明这是一种非 常有效的方法。
新加坡现行税制
此，为了能够更有效地吸引外资并促进 的企业，给予为期 １０ 年的 １３％的优惠税
对外贸易的发展，新加坡在税收政策的 率；４．企业至少有 ５０％的股权属于新加坡
设计上作了相当大的倾斜，体现出“低 公民或永久居民的，其出售股份所产生
税负”的特征。
的全部损失可由投资者的其他应税所得
一 、新 加 坡 主 要 税 种 介 绍
２． 依靠准则约束 英国的会计准则并不直接具有法律权威性，而 只是适应《公司法》的需要。会计准则由财务报告委 员会（ＦＲＣ）的会计准则委员会（ＡＳＢ）制定、发布、修
（ 接上 页 ） ＧＤＰ的比重较低，基本维持在 １３％左右的水 其应税所得为家庭或个人全年的总收入减去法定的
平。在税率设计上，新加坡各税种的税率都明显低于 扣除费用。纳税人必须在每年的 ４ 月 １５ 日之前，将前
第 ３ 个子女每个每年扣除 ２ ０００ 新元；出生在 １９７３ 环境的竞争力。从总体上看，新加坡的 税收（ 转下页）
５０
《对外经贸财会》杂志 ２００６ 年第 ６ 期
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Ｆｏｒｅｉｇｎ Ａｃｃｏｕｎｔｉｎｇ 国 外 会 计
中扣抵。此外，对于合资公司、在新加坡
（一） 企业所得税 （Ｃｏｒｐｏｒａｔｅ Ｉｎｃｏｍｅ 设立区域或国际运营总部的公司、公司
Ｔａｘ）
的国外融资等项目都予以了相应的税收
新加坡以属地原则征收企业所得 减免优惠。
税，在新加坡境内经营所得及在新加坡 收到的境外所得须纳税。企业所得税是 新加坡最大的税种，在其税收收入中大 约占到 ３０％左右。尽管企业所得税在新 加坡税收体系中占有如此重要的地位， 政府仍会不定期地对其税率进行小幅度
新加坡税收体系简介
新加坡税收体系简介新加坡的直接税有公司税、个人所得税、财产税、地产税（Estate Duty）、印花税和中央公积金（Central Provident Fund）及消费税（Goods & Services Tax）。
但对于资本所得税、销货税、加值税、国防捐、教育捐等税目则尚无课征计划。
以下针对几个主要税项加以介绍。
（一）公司税（Corporate Income Tax）１、现行公司税系按营利所得在减除可扣除费用、折旧、交易损失和经核准之慈善捐赠后，依净额之17%课征。
当公司盈余以股利方式分配给股东时，合于规定的个人股东（主要是新加坡公民或永久居民）可以把20%公司税率超过个人应纳税率的部份申请退税。
某些允许可扣除的费用如下：（1）投资抵减（折旧）。
（2）上年度的公司亏损和未扣除的投资抵减可以递延至未来年度的盈利中扣抵，但股东组合须无重大变更，即至少50%的股权没有变换股东。
（3）矿产和油井等的开支。
（4）完全在新加坡以外国度使用的开支可依据已定之方程式计算扣除费用。
（5）只包括成本部份的管理费和母公司配给在新加坡子公司的开支费用。
（6）有坏帐的准备金。
２、除了公司所得税外，公司也须负担以下税项：（1）技能发展基金税（Skill Development Fund Levy）雇主须为所有雇员（含临时工）支付技能发展基金税，税额是雇员每月薪（或报酬）高4,500新元的0.25%，每位雇员每月低税额是2新元。
（2）公积金（Central Provident Fund, CPF）雇主每月须依雇员年纪支付月薪一定比例的公积金予政府。
为协助新加坡人民能支应未来医疗费用，新加坡政府于2014年初公布的财政预算案中宣布，自2015年1月起，全面提高所有员工医疗账户（Medisave Account）提拨率1%。
（3）外籍劳工税雇主聘持就业准证之外劳没有配额限制，S准证及Work Permit 依产业性质均有外籍劳工雇用比例上限（Dependency Ratio Ceiling, DRC）之限制并依员工人数课税。
新加坡企业所得税ppt
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纳税义务人
新加坡
居民公司
居民公司是指在新加坡境内经营和管理其业务的公 司。
非居民公司
非居民公司则是指在新加坡境外开展业务经营与管 理活动的公司。
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税率
1 一般企业的税率
从 2009年 1月 1日起, 外国投资公司、国内公司、外国公司的分支机构以及不受 《外国投 资法 》管辖的外国承包商适用的标准企业所得税税率为 25%。
2 资源企业的税率
企业从事石油、天然气及其他宝贵、稀缺自然资源勘探、探测、开采的所得, 依据其每 一项目或营业处所不同确定 30% ～ 50%的税率。
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税率
3 优惠税率
a. 在社会经济条件困难的地理区域有投资项目的新建企业, 享有 10年适用 20%的税 率 b. 经营教育培训、职业培训、医疗保健、文化、体育和环保领域业务的企业适用 10% 的税率
c. 在社会经济条件极其困难的地理区域、经济特区、高科技园区有投资项目的新建 企业, 在高新技术、科学研究和技术开发领域、在国家特别重要的基础设施开发领域、 在软件产品的生产领域有投资项目的新建企业, 享有 15年适用 10%的税率。
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准予扣除项目
(1) 因生意所需而向外贷款所付的利息 (2) 营业地点的租金与水电费 (3) 维修器材、机械和厂房的费用 (4) 在会计年度内成为呆账的客户欠款 (5) 雇主为雇员缴纳的强制性公积金 (6) 所得税法令所规定的工业建筑物的资产耗损扣减 (折旧) (7) 供营业用途的厂房与机械的资产耗损扣
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Hale Waihona Puke 对我国的启示1居民公司来源于境外的所得只就其汇入我国境内的征税
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税率的制定要有一定的灵活性
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