出海新加坡運營實體公司或者是離岸貿易，經常需要支付國際合作夥伴的費用，那麽就涉及到一個很重要的法規-預扣稅。麒麟咨詢根據2020年最新稅務規定，整理了一個全面精簡的預扣稅介紹，給大家參考。
Entrepreneurs expanding overseas often set up companies in Singapore as their regional HQ or just a shell to conduct offshore trading. The companies usually need to make payments to international parties, and this is where withholding tax comes in. Kirin Consultancy has done a thorough search on the lasted Income Tax Act as of June 2020, and concluded this most FAQs with answers for your kind reference.
根據新加坡所得稅法（Income Tax Act）的規定，支付給非稅務居民的款項，支付該款項的公司需要從中預扣一定比例稅款並在一定時限內繳納給稅務局。 新加坡稅務局的上級部門是新加坡財政部。
As per The Income Tax Act of Singapore, payments made to Non-resident companies / individual are subject to Withholding tax. The tax rate depends on the nature of the income and is payable within a time limit. IRAS reports to Ministry of Finance.
誰需要“預扣”稅款？
Who Must Withhold Tax
根據新加坡法律，新加坡公司向非居民公司或個人（稱爲收款人）支付指定性質（例如，特許權使用費，利息，技術服務費等）的款項（稱爲付款人） 必須預扣一定比例的付款，並將預扣金額（稱爲“預扣稅”）支付給新加坡稅務局。
Under Singapore law, a person (known as the Payer) who makes payment(s) of a specified nature (e.g. Royalty, Interest, Technical Service Fee, etc.) to a non-resident company or individual (known as Payee) is required to withhold a percentage of that payment and pay the amount withheld (called ‘Withholding Tax’) to IRAS.
哪些支付給非稅務居民的個人/公司需要預扣稅款？
What Are The Payments to a Non-Resident that Require You to Withhold Tax
· 服務費，利息，特許權使用費，動産租金等
· 付給非居民董事/專業人士/公共演藝人員和國際市場代理商的費用
· 退出補充退休計劃（SRS）賬戶的外國人/永久居民
· 房地産投資信托（REIT）的分配
· Payments for Services, Interest, Royalty, Rental of Movable Properties, etc.
· Payments to Non-Resident Directors, Professionals, Public Entertainers & International Market Agents
· Foreigners/PRs Withdrawing from Supplementary Retirement Scheme (SRS) Account
· Distribution of Real Estate Investment Trust (REITs)
如何界定“非稅務居民”公司或個人
Who Are Non-Resident Companies or Individuals
付款人爲了確定是否適用預扣稅，付款人必須確定付款是向在新加坡非稅務居民的公司或個人付款的。
To determine whether withholding tax is applicable, the Payer has to ascertain that the payment was made to a company or an individual who is Non-Resident in Singapore.
1. 非稅務居民公司 (Non-Resident Company)
在新加坡，公司的稅務居民地位由控制和管理業務的地點確定。
“控制和管理”是對戰略事務（例如公司政策和戰略）的決策。 公司的控制和管理權在哪裏行使是一個事實問題。 通常，公司董事會會議的地點（在此期間制定戰略決策）是確定在何處執行控制和管理的關鍵因素。
相反，如果在新加坡未對公司進行控制和管理，則該公司爲非居民。
請注意，公司的注冊地不一定表示公司的稅收居住地。但是如果需要，麒麟會給客戶提供申請新加坡稅務居民證的服務。
A company is either a tax resident or a non-resident of Singapore. In Singapore, the tax residency of a company is determined by the place in which the business is controlled and managed.
“Control and management” is the making of decisions on strategic matters, such as those on company policy and strategy. Where the control and management of a company is exercised is a question of fact. Typically, the location of the company’s Board of Directors meetings, during which strategic decisions are made, is a key factor in determining where the control and management is exercised.
Conversely, a company is a non-resident when the control and management of the company is not exercised in Singapore.
Do note that the place of incorporation of a company is not necessarily indicative of the tax residence of a company. However Kirin can apply for Certificate of Residence for the clients if needed.
2. 非稅務居民個人(Non-Resident Individuals)
a. 外國專業人士（非稅務居民專業人士） Foreign Professional (Non-Resident Professional)
外國專業人士是根據服務合同從事獨立性質的任何職業（除簽訂勞動合同的雇員以外的人員）的個人。比如：律師，顧問，醫生等。
Foreign professionals are individuals exercising any profession (i.e. persons other than employees) of an independent nature under a contract for service.
b. 外國藝人 （非稅務居民藝人）(Non-Resident Public Entertainer)
在新加坡做商演的公衆演藝人員，比如：演員，歌手，運動員等。
藝人納稅收入包括片酬/演出費/津貼/實物福利等；運動員納稅收入包括參賽費/獎金/津貼/實物福利/超過$100元的獎品等。
不計入藝人納稅收入的有機票/一年裏不超過60天的住宿/不超過$100的獎品等。如果收入已經包含了機票住宿等，那麽該費用可從稅前收入扣除。
如果藝人以新加坡注冊的公司的方式參加商演，並且演出合同以新加坡公司簽訂，收入歸入公司，則該藝人不需要支付非居民預扣稅。更多可以咨詢麒麟的稅務專員。
A public entertainer performing in Singapore can be exercising a profession, vocation or employment.
For artistes, gross income refers to both cash and non-cash payments and includes, but not limited to artiste fees, allowances and benefits-in-kind. For sportsmen, gross income refers to match fees, prize money, tournament winnings, win bonuses, allowances, benefits-in-kind and non-cash gifts exceeding $100.
Not-Taxable Income include accommodation (excluding value of food) for short-term engagement of 60 days or less in any calendar year and cost of airfare. If those are included in the income, the costs are tax deductible.
However, if the public entertainers conduct the business via their registered company in Singapore, and the business contracts signed via the company and the companies receive the income, then the income is not subject to withholding tax. For more information, please seek advice from Kirin tax experts.
c. 外國董事 （非稅務居民董事）Foreign Board Director (Non-Resident Director)
在新加坡本地公司擔任董事職位的外國人。如果該董事一個自然年裏在新加坡居住的時間少于183天，則被界定爲非居民董事。但是，如果該董事爲公司的執行董事（例如總裁或董事經理），因管理日常運營而在新加坡居住時間少于183天，該執行董事在新加坡公司取得的董事金不需要繳納預扣稅。
For tax purposes, a board director is a member of the board of directors of a company. If the director stays less than 183 days in a calendar year, he/she will be defined as a non-resident director and withholding tax applies. However, a board director may also take on an executive role (for example, Chief Executive Officer, Chairman and Managing Director) and is involved in the daily running of the business operations. The remuneration derived by a non-resident director in his capacity as an executive director is not subject to withholding tax.
您應該預扣多少稅？
How Much Tax You Should Withhold
根據付款的性質，預扣稅率會有所不同。 有關預扣稅率的更多詳細信息，您可以參考以下麒麟小編整理的最全付款類型和適用的預扣稅率表。
Depending on the nature of payment, the withholding tax rate will vary. For more details on the withholding tax rates, you may refer to the table below.
何時以及如何向稅務局代扣代繳稅款？
When and How to File and Pay the Tax Withheld to IRAS
付款人必須在向非居民付款之日起的第二個月的15日之前，向稅務局進行電子申報並繳納預扣稅。
例如：2020年6月18日，環球智慧有限公司按合同規定需要向任職的外國董事A支付2020年第二季度董事金2萬新元。那麽按照法規，公司需要扣除22%的預扣稅，在2020年7月15日前向稅務局申報並繳納該筆4400新元稅費，董事A實際領取董事金爲（$20,000 – $4,400）= $15,600 。
The Payer must e-file and pay the withholding tax to IRAS by the 15th of the second month from the date of payment to the non-resident.
For example, on 18th Jun 2020, Universal Wisdom Pte. Ltd. needs to pay its foreign board director Mr. A a director fee of $20,000 as per contract. As per the Income Tax Act, company has to deduct 22% of withholding tax ($4,400) and report to IRAS before 15th Jul 2020. The net amount that director A receives will be only $15,400.
哪些收入不需要繳納預扣稅呢？
What income are not applicable to withholding tax
新加坡公司支付給外國個人或者機構的股息分紅不需要繳納預扣稅。例如，馬先生在新加坡注冊了ABC有限公司，公司2020年年底支付給股東馬先生100萬美元分紅，該筆收入不需要支付任何稅費。
The dividend paid from a Singapore registered company to a non-resident foreigner or organization is free from withholding tax. For example, Mr. Ma is the shareholder of ABC company registered in Singapore, the company distributes $1,000,000 dividend to Mr. Ma at the end of year 2020, this dividend is totally tax free.
爲什麽要納稅？
Why we need to pay tax
從企業主的角度，我們來問一個靈魂拷問的問題，爲什麽要納稅？對企業主來說，納稅的意義在哪裏？麒麟咨詢要告訴企業主的是，你們賺取的利潤需要一個主權政府去背書，去認證這是合法收入，去保護你的合法收入不被侵犯。隱瞞收入偷稅漏稅導致沒有主權政府替你背書，那麽公司股東的祖國有權調查/罰沒收入，利潤取得國家有權調查罰沒/收入，公司的商業夥伴的所在國有權調查/罰沒收入，風險極大。
來源:https://www.shicheng.news