{"id":2459,"date":"2022-11-04T08:10:34","date_gmt":"2022-11-04T08:10:34","guid":{"rendered":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/esinbiz.com.sg\/?p=2459"},"modified":"2022-12-02T06:21:31","modified_gmt":"2022-12-02T06:21:31","slug":"how-to-avoid-double-taxation-in-singapore","status":"publish","type":"post","link":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/esinbiz.com.sg\/how-to-avoid-double-taxation-in-singapore\/","title":{"rendered":"\u5728\u65b0\u52a0\u5761\u5982\u4f55\u907f\u514d\u53cc\u91cd\u5f81\u7a0e?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2459\" class=\"elementor elementor-2459\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ab9940b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ab9940b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4308d5f\" data-id=\"4308d5f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6c78fb0 elementor-widget elementor-widget-text-editor\" data-id=\"6c78fb0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><div><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><section><p><strong>\u5f15\u8a00<\/strong><\/p><\/section><\/section><section><section><section><section><section><\/section><\/section><\/section><\/section><\/section><\/section><section><section><section><section><section><\/section><\/section><\/section><section><section><section><section><p><strong>\u6d77\u5916\u6536\u5165<\/strong>\u662f\u6307\u65b0\u52a0\u5761\u4f01\u4e1a\u4ece\u5883\u5916\u83b7\u53d6\u7684\u6536\u5165\u3002\u4e00\u822c\u6765\u8bf4\uff0c\u8fd9\u79cd\u6536\u5165\u5728\u65b0\u52a0\u5761\u6536\u6c47\u65f6\u90fd\u8981\u5728\u65b0\u52a0\u5761\u4ea4\u7a0e\u3002<\/p><p>\u5982\u679c\u6536\u5165\u6765\u81ea\u4e8e\u5728\u65b0\u52a0\u5761\u8fdb\u884c\u7684\u8d38\u6613\u6216\u4e1a\u52a1\uff0c\u5219\u5e94\u6309\u5728\u65b0\u52a0\u5761\u5f81\u7a0e\uff0c\u65e0\u8bba\u662f\u5426\u5728\u65b0\u52a0\u5761\u5883\u5185\u6536\u5230\u3002<\/p><\/section><section><\/section><section><p>\u5728\u8bb8\u591a\u60c5\u51b5\u4e0b\uff0c\u5916\u56fd\u6536\u5165\u8981\u8fdb\u884c<strong>\u4e24\u6b21<\/strong>\u5f81\u7a0e\uff1a\u4e00\u6b21\u5728\u5916\u56fd\u7ba1\u8f96\u5730\uff0c\u53e6\u4e00\u6b21\u5728\u65b0\u52a0\u5761\u3002<strong>\u65b0\u52a0\u5761\u7a0e\u6536\u5c45\u6c11\u53ef\u4ee5\u901a\u8fc7\u7a0e\u6536\u51cf\u514d\u6765\u7f13\u89e3\u53cc\u91cd\u5f81\u7a0e\u7684\u95ee\u9898\uff0c\u4f8b\u5982:<\/strong><\/p><ul class=\"list-paddingleft-1\"><li><p>\u5bf9\u5728\u4e0e\u65b0\u52a0\u5761\u7b7e\u8ba2\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u7684\u53f8\u6cd5\u7ba1\u8f96\u533a\u53d6\u5f97\u7684\u7279\u5b9a\u5916\u56fd\u6536\u5165\u7684\u514d\u7a0e\u6216\u51cf\u5f81\u3002<\/p><\/li><li><p>\u6839\u636e\u300a1947 \u5e74\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c 13(8)\u6761\uff0c\u5bf9\u7279\u5b9a\u7684\u5883\u5916\u6536\u5165(\u5982\u5883\u5916\u80a1\u606f\u3001\u5883\u5916\u5206\u652f\u673a\u6784\u5229\u6da6\u548c\u5883\u5916\u670d\u52a1\u6536\u5165)\u514d\u7a0e\u3002<\/p><\/li><li><p>\u5728\u5916\u56fd\u7ba1\u8f96\u533a\u7f34\u7eb3\u7684\u7a0e\u6b3e\u62b5\u514d\u5916\u56fd\u7a0e\u6536\u62b5\u514d\uff0c\u4ee5\u62b5\u514d\u540c\u4e00\u6536\u5165\u5728\u65b0\u52a0\u5761\u5e94\u7f34\u7eb3\u7684\u7a0e\u6b3e\u3002<\/p><\/li><\/ul><\/section><section><p>\u6240\u4ee5\uff0c\u5982\u679c\u8be5\u6d77\u5916\u56fd\u5bb6\u4e0e\u65b0\u52a0\u5761\u6709\u7b7e\u8ba2\u53cc\u91cd\u5f81\u7a0e\u534f\u8bae\u5c31\u53ef<strong>\u51cf\u8f7b<\/strong>\u4f01\u4e1a\u7684\u53cc\u91cd\u5f81\u7a0e\u3002<\/p><p>\u76ee\u524d\u65b0\u52a0\u5761\u5df2\u7b7e\u7f72\u4e86<strong>86<\/strong>\u4e2a<strong>\u53cc\u8fb9\u7a0e\u6536<\/strong>\u534f\u5b9a\uff0c\u4e3a\u65b0\u52a0\u5761\u4f01\u4e1a\u6d88\u9664\u53cc\u8fb9\u7eb3\u7a0e\u3001\u51cf\u4f4e\u9884\u6263\u7a0e\u53ca\u63d0\u4f9b\u5883\u5916\u7a0e\u52a1\u62b5\u6263\u3002<\/p><\/section><section><\/section><section><section><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-3687\" src=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/esinvisa.com.sg\/wp-content\/uploads\/2022\/11\/\u5fae\u4fe1\u56fe\u7247_20221101104303.jpg\" alt=\"\" width=\"450\" height=\"300\"><\/section><\/section><section><p><strong>\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a (Double Taxation Agreement) (DTA)\u00a0<\/strong>\u662f\u65b0\u52a0\u5761\u4e0e\u53e6\u4e00\u53f8\u6cd5\u7ba1\u8f96\u533a(\u5373 DTA\u5408\u4f5c\u4f19\u4f34)\u4e4b\u95f4\u7684\u534f\u8bae\u3002\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u7684\u4e3b\u8981\u76ee\u7684\u662f\u786e\u5b9a\u4f55\u65f6\u4ee5\u53ca\u5982\u4f55\u5728\u8fdb\u884c\u521b\u6536\u6d3b\u52a8\u6216\u4ed8\u6b3e\u7684\u56fd\u5bb6\u5b9e\u65bd\u7a0e\u6536\uff0c\u5176\u53ef\u4ee5\u754c\u5b9a\u8de8\u5883\u4ea4\u6613\u7684\u53f8\u6cd5\u7ba1\u8f96\u6743\u3002<\/p><p>\u53ea\u6709\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u548c DTA \u5408\u4f5c\u4f19\u4f34\u7684\u7a0e\u52a1\u5c45\u6c11\u624d\u80fd\u4eab\u53d7 DTA \u7684\u597d\u5904\u3002<\/p><p>\u4ee5\u4e0b\u662f\u6709\u5173\u4e8e<strong>\u65b0\u52a0\u5761\u4e2a\u4eba\u7a0e\u52a1\u5c45\u6c11<\/strong>\u7684\u6587\u7ae0\uff0c\u70b9\u51fb\u9605\u8bfb\u5c06\u4f1a\u8df3\u8f6c\u5fae\u4fe1\u6587\u7ae0\uff1a<\/p><ul class=\"list-paddingleft-1\"><li><p><a href=\"http:\/\/mp.weixin.qq.com\/s?__biz=Mzg5MTI5Njk5NQ==&amp;mid=2247493066&amp;idx=2&amp;sn=debd07d7975d4ddc2d1ec1ca5c1829a2&amp;chksm=cfcd2846f8baa1504c78fd8039ba8e6e1692303aeb4dcb1175a77d547dee5b324ff3ea7bc6cc&amp;scene=21#wechat_redirect\" target=\"_blank\" rel=\"noopener\" data-itemshowtype=\"0\" data-linktype=\"2\">\u770b\u6e05\u7ec6\u8282\uff01\u5728\u65b0\u52a0\u5761\u4e0d\u662f\u6240\u6709\u5de5\u4f5c\u7684\u4eba\u90fd\u8981\u7f34\u7a0e\uff01<\/a><\/p><\/li><\/ul><\/section><\/section><\/section><section><section><section><p>\u8c01\u662f\u6211\u4eec\u7684 DTA \u5408\u4f5c\u56fd\u5bb6\u5730\u533a,\u8bf7\u53c2\u8003\u4ee5\u4e0b\u94fe\u63a5\uff1a<\/p><p>https:\/\/www.iras.gov.sg\/taxes\/international-tax\/list-of-dtas-limited-dtas-and-eoi-<\/p><p>arrangements?pg=1&amp;indexcategories=All<\/p><p>\u65b0\u52a0\u5761\u516c\u53f8\u53ef\u4ee5\u4eab\u53d7\u4ee5\u4e0b\u4e24\u79cd\u56fd\u5916\u7a0e\u6536\u62b5\u514d\uff0c\u4ee5\u51cf\u8f7b\u53cc\u91cd\u5f81\u7a0e\u3002<\/p><\/section><\/section><\/section><section><section><\/section><section><section><section><section><p><strong>1. \u53cc\u91cd\u7a0e\u6536\u62b5\u514d\uff08DTR\uff09<\/strong><\/p><\/section><\/section><\/section><\/section><\/section><section><section><section><p><strong>\u53cc\u91cd\u7a0e\u6536\u62b5\u514d\uff08Double Taxation Relief\uff09\uff08DTR\uff09<\/strong>\u00a0\u662f\u300a\u907f\u514d\u53cc\u91cd\u8bfe\u7a0e\u534f\u5b9a\u300b(DTA)\u4e0b\u7684\u4e00\u9879\u51cf\u514d\u63aa\u65bd\uff0c\u4ee5\u7a0e\u6536\u62b5\u514d\u7684\u5f62\u5f0f\uff0c\u4ee5\u51cf\u5c11\u53cc\u91cd\u8bfe\u7a0e\u3002<\/p><p>\u5b83\u5141\u8bb8\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u5c31\u5728\u5916\u56fd\u7ba1\u8f96\u533a\u7f34\u7eb3\u7684\u7a0e\u6b3e\u62b5\u514d\u76f8\u540c\u6536\u5165\u5e94\u7f34\u7eb3\u7684\u65b0\u52a0\u5761\u7a0e\u3002<\/p><p>\u5982\u679c\u6309\u7167 DTA \u89c4\u5b9a\u7f34\u7eb3\u5916\u56fd\u7a0e\uff0c\u5e76\u4ee5\u76f8\u540c\u6536\u5165\u5e94\u7f34\u7eb3\u7684\u5916\u56fd\u7a0e\u548c\u65b0\u52a0\u5761\u7a0e\u7684\u8f83\u4f4e\u90e8\u5206\u4e3a\u4e0a\u9650\uff0c\u5219\u53ef\u83b7\u5f97 DTR\u3002<\/p><\/section><\/section><\/section><section><section><\/section><section><section><section><section><p><strong>2. \u5355\u8fb9\u7a0e\u6536\u62b5\u514d(UTC)<\/strong><\/p><\/section><\/section><\/section><\/section><\/section><section><section><section><p><strong>\u5355\u8fb9\u7a0e\u6536\u62b5\u514d\uff08Unilateral Tax Credit\uff09 (UTC)\u00a0<\/strong>\u5bf9\u4e8e\u6765\u81ea\u4e0e\u65b0\u52a0\u5761\u6ca1\u6709\u9012\u5ef6\u7a0e\u534f\u5b9a\u7684\u53f8\u6cd5\u7ba1\u8f96\u533a\u7684\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\uff0c\u5728\u65b0\u52a0\u5761\u6536\u5230\u7684\u6240\u6709\u6765\u81ea\u56fd\u5916\u7684\u6536\u5165\uff0c\u5c06\u7ed9\u4e88 UTC\u4f18\u60e0\u3002<\/p><p><strong>\u65b0\u52a0\u5761\u516c\u53f8\u5fc5\u987b\u6ee1\u8db3\u4ee5\u4e0b\u6240\u6709\u6761\u4ef6\u624d\u80fd\u7533\u8bf7\u5916\u56fd\u7a0e\u6536\u62b5\u514d:<\/strong><\/p><p>1. \u516c\u53f8\u5728\u76f8\u5173\u57fa\u51c6\u5e74\u5ea6\u4e3a\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11;<\/p><p>2. \u5728\u5916\u56fd\u53f8\u6cd5\u7ba1\u8f96\u533a\u5df2\u5c31\u540c\u4e00\u6536\u5165\u5df2\u7ecf\u7f34\u7eb3\u6216\u5df2\u5f52\u4e3a\u5e94\u4ed8\u7a0e\u6b3e;<\/p><p>3. \u8fd9\u4e9b\u6536\u5165\u8981\u5728\u65b0\u52a0\u5761\u4ea4\u7a0e\u3002<\/p><\/section><\/section><\/section><section><section><\/section><section><section><section><section><p><strong>\u4e8f\u635f\u516c\u53f8<\/strong><\/p><\/section><\/section><\/section><\/section><\/section><section><section><section><p>\u5916\u56fd\u7a0e\u6536\u62b5\u514d\u5c06\u4e0d\u4f1a\u7ed9\u4e88\u4e8f\u635f\u7684\u516c\u53f8\u3002<\/p><p><strong>\u5728\u6d77\u5916\u8bbe\u6709\u5e38\u8bbe\u673a\u6784\u7684\u516c\u53f8<\/strong><\/p><p>\u5982\u679c\u516c\u53f8\u5728\u6d77\u5916\u8bbe\u6709\u5e38\u8bbe\u673a\u6784(PE)\uff0c\u5e76\u4e14\u6536\u5165\u662f\u901a\u8fc7\u8be5 PE \u83b7\u5f97\u7684\uff0c\u90a3\u4e48\u8be5\u6536\u5165\u901a\u5e38\u5728\u6d77\u5916\u5f81\u7a0e\u3002\u53ea\u6709\u5728\u6536\u5165\u4e5f\u5728\u65b0\u52a0\u5761\u5f81\u7a0e\u7684\u60c5\u51b5\u4e0b\uff0c\u624d\u4f1a\u83b7\u5f97\u5916\u56fd\u7a0e\u6536\u62b5\u514d\u3002<\/p><p><strong>\u83b7\u5f97\u88ab\u52a8\u6536\u5165\u7684\u516c\u53f8<\/strong><\/p><p>\u6765\u81ea\u65b0\u52a0\u5761\u4ee5\u5916\u7684\u88ab\u52a8\u6536\u5165(\u5982\u5229\u606f\u3001\u80a1\u606f)\u901a\u5e38\u5728\u6536\u5165\u5e74\u5ea6\u5728\u6d77\u5916\u5f81\u7a0e\u3002\u8fd9\u4e9b\u6536\u5165\u5728\u6c47\u6b3e\u5f53\u5e74\u5728\u65b0\u52a0\u5761\u4ea4\u7a0e\u3002\u5f53\u6536\u5165\u5728\u65b0\u52a0\u5761\u5f81\u7a0e\u65f6\uff0c\u5c06\u7ed9\u4e88\u5916\u56fd\u7a0e\u6536\u62b5\u514d\u3002<\/p><p><strong>\u5982\u4f55\u8ba1\u7b97\u5883\u5916\u7a0e\u6536\u62b5\u514d<\/strong><\/p><p>\u53d6\u56fd\u5916\u7a0e\u6536\u62b5\u514d\u8f83\u4f4e\u7684:<\/p><p>&#8211; \u5b9e\u9645\u7f34\u7eb3\u7684\u5916\u56fd\u7a0e\u6b3e;\u6216<\/p><p>&#8211; \u5c5e\u4e8e\u5916\u56fd\u6536\u5165(\u6263\u9664\u8d39\u7528\u540e)\u7684\u65b0\u52a0\u5761\u7a0e\u989d\u3002<\/p><p>\u5982\u679c\u65b0\u52a0\u5761\u516c\u53f8\u7533\u8bf7 DTR\uff0c\u7533\u8bf7\u7684\u5916\u56fd\u7a0e\u6536\u62b5\u514d\u91d1\u989d\u4e5f\u53d7 DTA \u4e0e\u76f8\u5173 DTA \u5408\u4f5c\u4f19\u4f34\u5728 DTA \u4e2d\u6307\u5b9a\u7684\u5177\u4f53\u6761\u6b3e\u7684\u7ea6\u675f\u3002<\/p><\/section><\/section><\/section><section><section><\/section><section><section><section><section><p><strong>END<\/strong><\/p><\/section><\/section><\/section><\/section><\/section><section><section><section><p>\u7ffc\u65b0\u4f1a\u6301\u7eed\u5173\u6ce8\u65b0\u52a0\u5761\u8d44\u8baf\uff0c\u7b2c\u4e00\u65f6\u95f4\u83b7\u53d6\u66f4\u591a\u6709\u5173\u65b0\u52a0\u5761\u7684\u4fe1\u606f\u3002\u6211\u4eec\u4f1a\u5206\u4eab\u65b0\u52a0\u5761\u7684\u4e00\u4e9b\u7a0e\u6536\u8fd4\u8fd8\u548c\u4f18\u60e0\u653f\u7b56\u4ee5\u53ca\u65b0\u52a0\u5761\u4e0e\u5176\u4ed6\u56fd\u5bb6\u7b7e\u7f72\u7684\u53cc\u8fb9\u548c\u591a\u8fb9\u534f\u5b9a\uff0c\u8fd9\u4e9b\u534f\u5b9a\u53ef\u4ee5\u5e2e\u52a9\u60a8\u4f18\u5316\u7a0e\u6536\u6210\u672c\u3002<\/p><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><section><section><section><section><p>\u00a0<\/p><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/div><section><section><section><section data-width=\"73%\"><section><section style=\"margin: 0px 0px 10px; padding: 0px; text-align: justify;\"><section style=\"color: #333333; font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif;\"><section><section><section><section><section><section><section><\/section><\/section><\/section><section><section><section><section><\/section><\/section><\/section><\/section><\/section><\/section><section><\/section><\/section><\/section><\/section><section style=\"margin: 0px; padding: 0px; text-align: center; line-height: 1.6; letter-spacing: 6px; font-size: 40px; font-family: PingFangSC-light; color: #ac2b25;\"><section style=\"margin: 0px; padding: 0px; line-height: normal;\"><section style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: #333333; font-family: Optima-Regular, PingFangTC-light; font-size: 16px; letter-spacing: 0.544px; justify-content: center; overflow-wrap: break-word !important;\"><section style=\"margin: 0px; padding: 5px; outline: 0px; max-width: 100%; display: inline-block; width: 609.295px; vertical-align: top; height: auto; background-color: #f3ecd8; overflow-wrap: break-word !important; border: 1px double #987e66;\"><section style=\"margin: 0px; padding: 10px; outline: 0px; max-width: 100%; display: inline-block; width: 597.295px; vertical-align: top; background-color: #ffffff; overflow-wrap: break-word !important; border: 1px solid #987e66;\"><section style=\"margin: -30px 0px 10px; padding: 0px 0px 0px 4px; outline: 0px; max-width: 100%; overflow-wrap: break-word !important;\"><section style=\"margin: -1.5em 0px 0px; padding: 0px; outline: 0px; max-width: 100%; text-align: right; overflow-wrap: break-word !important;\"><section style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; width: 2em; height: 2em; line-height: 2em; display: inline-block; vertical-align: top; border-radius: 100%; background-color: #987e66; text-align: center; color: #ffffff; overflow-wrap: break-word !important;\"><p style=\"margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; overflow-wrap: break-word !important;\"><strong style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; overflow-wrap: break-word !important;\">\u7ffc<\/strong><\/p><\/section><section style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; width: 2em; height: 2em; line-height: 2em; display: inline-block; vertical-align: top; border-radius: 100%; background-color: #987e66; text-align: center; color: #ffffff; overflow-wrap: break-word !important;\"><p style=\"margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; overflow-wrap: break-word !important;\"><strong style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; overflow-wrap: break-word !important;\">\u65b0<\/strong><\/p><\/section><section style=\"margin: 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style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; overflow-wrap: break-word !important;\">\u56e2<\/strong><\/p><\/section><\/section><\/section><section style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-size: 14px; line-height: 1.8; letter-spacing: 1px; color: #987e66; overflow-wrap: break-word !important;\"><h5 style=\"text-align: left;\">\u5982\u679c\u60a8\u5e0c\u671b\u4e86\u89e32022\u5e74\u65b0\u52a0\u5761\u5bb6\u65cf\u529e\u516c\u5ba413U\u4e0e13O\u9879\u76ee\u7684\u76f8\u5173\u8d44\u8baf\u3002<\/h5><h5 style=\"text-align: left;\">\u5173\u6ce8\u7ffc\u65b0\u8d44\u8baf\uff0c\u72ee\u57ce\u4e0d\u8ff7\u8def\uff0c\u7b2c\u4e00\u65f6\u95f4\u83b7\u53d6\u66f4\u591a\u6709\u5173\u65b0\u52a0\u5761\u7684\u4fe1\u606f\u3002<\/h5><\/section><\/section><\/section><\/section><section style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: #333333; font-family: Optima-Regular, PingFangTC-light; font-size: 16px; letter-spacing: 0.544px; text-align: justify; overflow-wrap: break-word !important;\"><p style=\"margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; overflow-wrap: break-word !important;\">\u00a0<\/p><\/section><section style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: #333333; font-family: Optima-Regular, PingFangTC-light; font-size: 16px; letter-spacing: 0.544px; text-align: justify; overflow-wrap: break-word !important;\"><section><section><section><p style=\"text-align: center;\">\u300c\u00a0 Esin\u00a0 \u300d<\/p><\/section><\/section><\/section><section><p style=\"text-align: center;\">Your Trusted Gateway to Singapore<\/p><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section><\/section>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u5f15\u8a00 \u6d77\u5916\u6536\u5165\u662f\u6307\u65b0\u52a0\u5761\u4f01\u4e1a\u4ece\u5883\u5916\u83b7\u53d6\u7684\u6536\u5165\u3002\u4e00\u822c\u6765\u8bf4\uff0c\u8fd9\u79cd\u6536\u5165\u5728\u65b0\u52a0\u5761\u6536\u6c47\u65f6\u90fd\u8981\u5728\u65b0\u52a0\u5761\u4ea4\u7a0e\u3002 \u5982\u679c\u6536\u5165\u6765\u81ea\u4e8e\u5728\u65b0\u52a0\u5761\u8fdb\u884c\u7684\u8d38\u6613\u6216\u4e1a\u52a1\uff0c\u5219\u5e94\u6309\u5728\u65b0\u52a0\u5761\u5f81\u7a0e\uff0c\u65e0\u8bba\u662f\u5426\u5728\u65b0\u52a0\u5761\u5883\u5185\u6536\u5230\u3002 \u5728\u8bb8\u591a\u60c5\u51b5\u4e0b\uff0c\u5916\u56fd\u6536\u5165\u8981\u8fdb\u884c\u4e24\u6b21\u5f81\u7a0e\uff1a\u4e00\u6b21\u5728\u5916\u56fd\u7ba1\u8f96\u5730\uff0c\u53e6\u4e00\u6b21\u5728\u65b0\u52a0\u5761\u3002\u65b0\u52a0\u5761\u7a0e\u6536\u5c45\u6c11\u53ef\u4ee5\u901a\u8fc7\u7a0e\u6536\u51cf\u514d\u6765\u7f13\u89e3\u53cc\u91cd\u5f81\u7a0e\u7684\u95ee\u9898\uff0c\u4f8b\u5982: \u5bf9\u5728\u4e0e\u65b0\u52a0\u5761\u7b7e\u8ba2\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u7684\u53f8\u6cd5\u7ba1\u8f96\u533a\u53d6\u5f97\u7684\u7279\u5b9a\u5916\u56fd\u6536\u5165\u7684\u514d\u7a0e\u6216\u51cf\u5f81\u3002 \u6839\u636e\u300a1947 \u5e74\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c 13(8)\u6761\uff0c\u5bf9\u7279\u5b9a\u7684\u5883\u5916\u6536\u5165(\u5982\u5883\u5916\u80a1\u606f\u3001\u5883\u5916\u5206\u652f\u673a\u6784\u5229\u6da6\u548c\u5883\u5916\u670d\u52a1\u6536\u5165)\u514d\u7a0e\u3002 \u5728\u5916\u56fd\u7ba1\u8f96\u533a\u7f34\u7eb3\u7684\u7a0e\u6b3e\u62b5\u514d\u5916\u56fd\u7a0e\u6536\u62b5\u514d\uff0c\u4ee5\u62b5\u514d\u540c\u4e00\u6536\u5165\u5728\u65b0\u52a0\u5761\u5e94\u7f34\u7eb3\u7684\u7a0e\u6b3e\u3002 \u6240\u4ee5\uff0c\u5982\u679c\u8be5\u6d77\u5916\u56fd\u5bb6\u4e0e\u65b0\u52a0\u5761\u6709\u7b7e\u8ba2\u53cc\u91cd\u5f81\u7a0e\u534f\u8bae\u5c31\u53ef\u51cf\u8f7b\u4f01\u4e1a\u7684\u53cc\u91cd\u5f81\u7a0e\u3002 \u76ee\u524d\u65b0\u52a0\u5761\u5df2\u7b7e\u7f72\u4e8686\u4e2a\u53cc\u8fb9\u7a0e\u6536\u534f\u5b9a\uff0c\u4e3a\u65b0\u52a0\u5761\u4f01\u4e1a\u6d88\u9664\u53cc\u8fb9\u7eb3\u7a0e\u3001\u51cf\u4f4e\u9884\u6263\u7a0e\u53ca\u63d0\u4f9b\u5883\u5916\u7a0e\u52a1\u62b5\u6263\u3002 \u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a (Double Taxation Agreement) (DTA)&nbsp;\u662f\u65b0\u52a0\u5761\u4e0e\u53e6\u4e00\u53f8\u6cd5\u7ba1\u8f96\u533a(\u5373 DTA\u5408\u4f5c\u4f19\u4f34)\u4e4b\u95f4\u7684\u534f\u8bae\u3002\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u7684\u4e3b\u8981\u76ee\u7684\u662f\u786e\u5b9a\u4f55\u65f6\u4ee5\u53ca\u5982\u4f55\u5728\u8fdb\u884c\u521b\u6536\u6d3b\u52a8\u6216\u4ed8\u6b3e\u7684\u56fd\u5bb6\u5b9e\u65bd\u7a0e\u6536\uff0c\u5176\u53ef\u4ee5\u754c\u5b9a\u8de8\u5883\u4ea4\u6613\u7684\u53f8\u6cd5\u7ba1\u8f96\u6743\u3002 \u53ea\u6709\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u548c DTA \u5408\u4f5c\u4f19\u4f34\u7684\u7a0e\u52a1\u5c45\u6c11\u624d\u80fd\u4eab\u53d7 DTA \u7684\u597d\u5904\u3002 \u4ee5\u4e0b\u662f\u6709\u5173\u4e8e\u65b0\u52a0\u5761\u4e2a\u4eba\u7a0e\u52a1\u5c45\u6c11\u7684\u6587\u7ae0\uff0c\u70b9\u51fb\u9605\u8bfb\u5c06\u4f1a\u8df3\u8f6c\u5fae\u4fe1\u6587\u7ae0\uff1a \u770b\u6e05\u7ec6\u8282\uff01\u5728\u65b0\u52a0\u5761\u4e0d\u662f\u6240\u6709\u5de5\u4f5c\u7684\u4eba\u90fd\u8981\u7f34\u7a0e\uff01 \u8c01\u662f\u6211\u4eec\u7684 DTA \u5408\u4f5c\u56fd\u5bb6\u5730\u533a,\u8bf7\u53c2\u8003\u4ee5\u4e0b\u94fe\u63a5\uff1a https:\/\/www.iras.gov.sg\/taxes\/international-tax\/list-of-dtas-limited-dtas-and-eoi- arrangements?pg=1&amp;indexcategories=All \u65b0\u52a0\u5761\u516c\u53f8\u53ef\u4ee5\u4eab\u53d7\u4ee5\u4e0b\u4e24\u79cd\u56fd\u5916\u7a0e\u6536\u62b5\u514d\uff0c\u4ee5\u51cf\u8f7b\u53cc\u91cd\u5f81\u7a0e\u3002 1. \u53cc\u91cd\u7a0e\u6536\u62b5\u514d\uff08DTR\uff09 \u53cc\u91cd\u7a0e\u6536\u62b5\u514d\uff08Double Taxation Relief\uff09\uff08DTR\uff09&nbsp;\u662f\u300a\u907f\u514d\u53cc\u91cd\u8bfe\u7a0e\u534f\u5b9a\u300b(DTA)\u4e0b\u7684\u4e00\u9879\u51cf\u514d\u63aa\u65bd\uff0c\u4ee5\u7a0e\u6536\u62b5\u514d\u7684\u5f62\u5f0f\uff0c\u4ee5\u51cf\u5c11\u53cc\u91cd\u8bfe\u7a0e\u3002 \u5b83\u5141\u8bb8\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u5c31\u5728\u5916\u56fd\u7ba1\u8f96\u533a\u7f34\u7eb3\u7684\u7a0e\u6b3e\u62b5\u514d\u76f8\u540c\u6536\u5165\u5e94\u7f34\u7eb3\u7684\u65b0\u52a0\u5761\u7a0e\u3002 \u5982\u679c\u6309\u7167 DTA \u89c4\u5b9a\u7f34\u7eb3\u5916\u56fd\u7a0e\uff0c\u5e76\u4ee5\u76f8\u540c\u6536\u5165\u5e94\u7f34\u7eb3\u7684\u5916\u56fd\u7a0e\u548c\u65b0\u52a0\u5761\u7a0e\u7684\u8f83\u4f4e\u90e8\u5206\u4e3a\u4e0a\u9650\uff0c\u5219\u53ef\u83b7\u5f97 DTR\u3002 2. \u5355\u8fb9\u7a0e\u6536\u62b5\u514d(UTC) \u5355\u8fb9\u7a0e\u6536\u62b5\u514d\uff08Unilateral Tax Credit\uff09 (UTC)&nbsp;\u5bf9\u4e8e\u6765\u81ea\u4e0e\u65b0\u52a0\u5761\u6ca1\u6709\u9012\u5ef6\u7a0e\u534f\u5b9a\u7684\u53f8\u6cd5\u7ba1\u8f96\u533a\u7684\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\uff0c\u5728\u65b0\u52a0\u5761\u6536\u5230\u7684\u6240\u6709\u6765\u81ea\u56fd\u5916\u7684\u6536\u5165\uff0c\u5c06\u7ed9\u4e88 UTC\u4f18\u60e0\u3002 \u65b0\u52a0\u5761\u516c\u53f8\u5fc5\u987b\u6ee1\u8db3\u4ee5\u4e0b\u6240\u6709\u6761\u4ef6\u624d\u80fd\u7533\u8bf7\u5916\u56fd\u7a0e\u6536\u62b5\u514d: 1. \u516c\u53f8\u5728\u76f8\u5173\u57fa\u51c6\u5e74\u5ea6\u4e3a\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11; 2. \u5728\u5916\u56fd\u53f8\u6cd5\u7ba1\u8f96\u533a\u5df2\u5c31\u540c\u4e00\u6536\u5165\u5df2\u7ecf\u7f34\u7eb3\u6216\u5df2\u5f52\u4e3a\u5e94\u4ed8\u7a0e\u6b3e; 3. \u8fd9\u4e9b\u6536\u5165\u8981\u5728\u65b0\u52a0\u5761\u4ea4\u7a0e\u3002 \u4e8f\u635f\u516c\u53f8 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