{"id":47089,"date":"2019-05-08T17:57:40","date_gmt":"2019-05-08T09:57:40","guid":{"rendered":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/zi-yuan\/xin-jia-po-shui-wu\/dividend-singapore-taxation\/"},"modified":"2026-08-12T17:56:48","modified_gmt":"2026-08-12T09:56:48","slug":"xin-jia-po-di-gu-xi-shui","status":"publish","type":"page","link":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/zi-yuan\/xin-jia-po-shui-wu\/xin-jia-po-di-gu-xi-shui\/?lang=zh-hans","title":{"rendered":"\u65b0\u52a0\u5761\u7684\u80a1\u606f\u7a0e"},"content":{"rendered":"<div class=\"wpb-content-wrapper\" id=\"wpb-content-root\"><h2>\u65b0\u52a0\u5761\u7684\u80a1\u606f\u7a0e\uff1a\u5e94\u8bfe\u7a0e\u80a1\u606f\u548c\u975e\u5e94\u8bfe\u7a0e\u80a1\u606f<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-full wp-image-82497\" title=\"\u65b0\u52a0\u5761\u7684\u80a1\u606f\u7a0e\" src=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-content\/uploads\/2024\/08\/photo-dividend-singapore-taxation-400x300-2.jpg\" alt=\"\u65b0\u52a0\u5761\u7684\u80a1\u606f\u7a0e\" width=\"400\" height=\"300\" srcset=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-content\/uploads\/2024\/08\/photo-dividend-singapore-taxation-400x300-2.jpg 400w, https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-content\/uploads\/2024\/08\/photo-dividend-singapore-taxation-400x300-2-300x225.jpg 300w\" sizes=\"auto, (max-width: 400px) 100vw, 400px\" \/>\u81ea2008\u5e741\u67081\u65e5\u8d77\uff0c\u5728\u65b0\u52a0\u5761\u7684\u4e00\u5c42\u516c\u53f8\u7a0e\u5236\u4e0b\uff0c\u65b0\u52a0\u5761\u5c45\u6c11\u516c\u53f8\u6240\u652f\u4ed8\u7684\u80a1\u606f\u4e0d\u518d\u5bf9\u80a1\u4e1c\u5f81\u7a0e\u3002\u65b0\u52a0\u5761\u80a1\u606f\u88ab\u5b9a\u4e49\u4e3a\u4ece\u60a8\u5728\u516c\u53f8\u6240\u6301\u80a1\u4efd\u6bd4\u4f8b\u4e2d\u83b7\u5f97\u7684\u5229\u6da6\u3002\u8fd9\u4e9b\u5728\u65b0\u52a0\u5761\u7684\u80a1\u606f\uff08\u6709\u65f6\u79f0\u4e3a Dividend SG\uff09\u53ef\u4ee5\u901a\u8fc7\u4e24\u79cd\u65b9\u5f0f\u652f\u4ed8\u7ed9\u60a8\uff0c\u5373\u73b0\u91d1\u6216\u5b9e\u7269\u5f62\u5f0f\u3002<\/p>\n<p><a href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/\"><b>3E Accounting<\/b><\/a><span style=\"font-weight: 400;\"> \u63d0\u4f9b\u4e13\u4e1a\u54a8\u8be2\u548c\u4f01\u4e1a\u5408\u89c4\u670d\u52a1\uff0c\u534f\u52a9\u65b0\u52a0\u5761\u516c\u53f8\u8fdb\u884c\u89c4\u8303\u7684\u80a1\u606f\u5ba3\u6d3e\u3001\u7b26\u5408\u6cd5\u5b9a\u8981\u6c42\uff0c\u5e76\u9075\u5b88\u65b0\u52a0\u5761\u516c\u53f8\u7a0e\u5236\u4e0b\u7684\u7a0e\u52a1\u5408\u89c4\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n\n<p>&nbsp;<\/p>\n<h3><b> \u4ec0\u4e48\u662f\u80a1\u606f\uff1f<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u5f53\u516c\u53f8\u76c8\u5229\u65f6\uff0c\u80a1\u4e1c\u901a\u5e38\u671f\u671b\u5206\u5f97\u4e00\u90e8\u5206\u5229\u6da6\u3002\u7136\u800c\uff0c\u8fd9\u79cd\u671f\u671b\u5e76\u4e0d\u5177\u6709\u6cd5\u5f8b\u4fdd\u8bc1\u3002\u53ea\u6709\u5728\u5b58\u5728\u5229\u6da6\u3001\u8463\u4e8b\u4f1a\u6279\u51c6\u4e14\u6cd5\u5f8b\u5141\u8bb8\u7684\u60c5\u51b5\u4e0b\uff0c\u80a1\u606f\u624d\u4f1a\u53d1\u653e\uff0c\u800c\u5728\u65b0\u52a0\u5761\uff0c\u6cd5\u5f8b\u59cb\u7ec8\u5177\u6709\u6700\u7ec8\u51b3\u5b9a\u6743\u3002<\/span><b><\/b><\/p>\n<ul>\n<li aria-level=\"1\">\n<h4><b>\u300a\u516c\u53f8\u6cd51967\u300b\u4e0b\u7684\u80a1\u606f<\/b><\/h4>\n<\/li>\n<\/ul>\n<p><b>\u300a\u516c\u53f8\u6cd5\u300b\u7b2c403\u6761<\/b><a href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/resources\/guide-to-setup-singapore-business\/singapore-companies-act\/\"><b> \u516c\u53f8\u6cd5<\/b><\/a><span style=\"font-weight: 400;\"> \u89c4\u5b9a\uff0c\u9664\u975e\u516c\u53f8\u5728\u5206\u914d\u540e\u4ecd\u6709\u80fd\u529b\u507f\u8fd8\u5176\u503a\u52a1\uff0c\u5426\u5219\u4e0d\u5f97\u652f\u4ed8\u80a1\u606f\u3002\u5728\u8fdb\u884c\u4efb\u4f55\u5206\u914d\u4e4b\u524d\u5fc5\u987b\u5b58\u5728\u5229\u6da6\uff0c\u8fd9\u662f\u4e0d\u53ef\u534f\u5546\u7684\u3002\u671f\u672b\u80a1\u606f\u9700\u5728\u5e74\u5ea6\u80a1\u4e1c\u5927\u4f1a\uff08AGM\uff09\u4e0a\u83b7\u5f97\u80a1\u4e1c\u6279\u51c6\uff0c\u800c\u4e2d\u671f\u80a1\u606f\u5728\u516c\u53f8\u7ae0\u7a0b\u5141\u8bb8\u7684\u60c5\u51b5\u4e0b\u53ef\u7531\u8463\u4e8b\u4f1a\u5355\u72ec\u5ba3\u6d3e\u3002\u4e24\u8005\u5747\u65e0\u89c4\u5b9a\u7684\u91d1\u989d\u6216\u9891\u7387\u3002<\/span><b><\/b><\/p>\n<ul>\n<li aria-level=\"1\">\n<h4><b>\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\uff08\u7b2c134\u7ae0\uff09\u4e0b\u7684\u80a1\u606f<\/b><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u65b0\u52a0\u5761\u7684\u4e00\u5c42\u516c\u53f8\u7a0e\u5236\u610f\u5473\u7740\uff0c\u4e00\u65e6\u516c\u53f8\u7a0e\u5df2\u7f34\u7eb3\uff0c\u80a1\u606f\u5728\u80a1\u4e1c\u624b\u4e2d<\/span><b>\u514d\u7a0e<\/b><span style=\"font-weight: 400;\">\u3002\u5411\u975e\u5c45\u6c11\u652f\u4ed8\u80a1\u606f\u4e0d\u5f81\u6536\u9884\u63d0\u7a0e\uff0c\u8fd9\u662f\u4e00\u9879\u6709\u610f\u4e3a\u4e4b\u7684\u653f\u7b56\uff0c\u4f7f\u65b0\u52a0\u5761\u6210\u4e3a\u4e9a\u6d32\u6700\u5177\u80a1\u606f\u6548\u7387\u7684\u53f8\u6cd5\u7ba1\u8f96\u533a\u4e4b\u4e00\u3002<\/span><b><\/b><\/p>\n<ul>\n<li aria-level=\"1\">\n<h4><b>\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08FRS\uff09\u4e0b\u7684\u80a1\u606f<\/b><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6839\u636eFRS\uff0c\u80a1\u606f\u8d1f\u503a\u4ec5\u5728\u5ba3\u6d3e\u540e\u786e\u8ba4\uff0c\u4e00\u65e6\u786e\u8ba4\u4fbf\u4e0d\u518d\u5177\u6709\u81ea\u7531\u88c1\u91cf\u6027\u3002\u5728\u65b0\u4ea4\u6240\u4e0a\u5e02\u7684\u516c\u53f8\u9700\u6ee1\u8db3\u989d\u5916\u7684\u4fe1\u606f\u62ab\u9732\u8981\u6c42\uff0c\u4f8b\u5982\u5fc5\u987b\u53ca\u65f6\u3001\u51c6\u786e\u4e14\u5b8c\u6574\u5730\u516c\u5e03\u80a1\u606f\u51b3\u7b56\u3002<\/span><b><\/b><\/p>\n<ul>\n<li aria-level=\"1\">\n<h4><b>\u65b0\u52a0\u5761\u91d1\u878d\u7ba1\u7406\u5c40\uff08MAS\uff09\u76d1\u7ba1\u6846\u67b6\u4e0b\u7684\u80a1\u606f<\/b><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u53d7MAS\u76d1\u7ba1\u7684\u94f6\u884c\u548c\u91d1\u878d\u673a\u6784\u5728\u5206\u914d\u80a1\u606f\u524d\u5fc5\u987b\u7ef4\u6301\u8d44\u672c\u5145\u8db3\u7387\u3002\u5f53\u8d44\u672c\u7f13\u51b2\u4e0d\u8db3\u65f6\uff0cMAS\u53ef\u9650\u5236\u6216\u7981\u6b62\u5206\u7ea2\uff0c\u4f8b\u5982\u5728COVID-19\u75ab\u60c5\u671f\u95f4\uff0c\u66fe\u6307\u793a\u672c\u5730\u94f6\u884c\u9650\u5236\u5206\u914d\u3002<\/span><b><\/b><\/p>\n<ul>\n<li aria-level=\"1\">\n<h4><b>\u65b0\u4ea4\u6240\uff08SGX\uff09\u4e0a\u5e02\u89c4\u5219\u4e0b\u7684\u80a1\u606f<\/b><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e0a\u5e02\u516c\u53f8\u5fc5\u987b\u901a\u8fc7SGX\u7684\u76d1\u7ba1\u7533\u62a5\u7cfb\u7edf\uff0c\u53ca\u65f6\u62ab\u9732\u80a1\u606f\u51b3\u7b56\uff0c\u5305\u62ec\u91d1\u989d\u3001\u767b\u8bb0\u65e5\u548c\u652f\u4ed8\u65e5\u3002\u672a\u9075\u5b88\u89c4\u5b9a\u5c06\u9762\u4e34\u76d1\u7ba1\u884c\u52a8\u3002\u5bf9\u4e8e\u516c\u4f17\u516c\u53f8\u800c\u8a00\uff0c\u80a1\u606f\u653f\u7b56\u4e0d\u4ec5\u662f\u8463\u4e8b\u4f1a\u51b3\u7b56\uff0c\u66f4\u662f\u5bf9\u5e02\u573a\u7684\u627f\u8bfa\u3002<\/span><b><\/b><\/p>\n<ul>\n<li aria-level=\"1\">\n<h4><b>\u300a2018\u5e74\u7834\u4ea7\u3001\u91cd\u7ec4\u4e0e\u89e3\u6563\u6cd5\u300b\u4e0b\u7684\u80a1\u606f<\/b><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8be5\u6cd5\u8d4b\u4e88\u6e05\u7b97\u4eba\u5728\u516c\u53f8\u8d44\u4e0d\u62b5\u503a\u524d\u8ffd\u56de\u5df2\u652f\u4ed8\u80a1\u606f\u7684\u6743\u529b\uff0c\u82e5\u8be5\u7b49\u5206\u914d\u6784\u6210\u4e0d\u5f53\u4f18\u5f85\u6216\u4f4e\u4ef7\u4ea4\u6613\u3002\u6279\u51c6\u6b64\u7c7b\u652f\u4ed8\u7684\u8463\u4e8b\u53ef\u80fd\u627f\u62c5\u4e2a\u4eba\u8d23\u4efb\u3002\u5f53\u516c\u53f8\u507f\u4ed8\u80fd\u529b\u53d7\u5230\u8d28\u7591\u65f6\uff0c\u5bf9\u516c\u53f8\u7684\u53d7\u6258\u8d23\u4efb\u4f18\u5148\u4e8e\u80a1\u4e1c\u538b\u529b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><b>\u65b0\u52a0\u5761\u6709\u54ea\u4e9b\u4e0d\u540c\u7c7b\u578b\u7684\u80a1\u606f\uff1f<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e0b\u8868\u4ecb\u7ecd\u4e86\u65b0\u52a0\u5761\u4e0d\u540c\u7c7b\u578b\u7684\u80a1\u606f\uff1a<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>\u80a1\u606f\u7c7b\u578b<\/b><\/td>\n<td><b>\u5b9a\u4e49<\/b><\/td>\n<td><b>\u7531\u8c01\u5ba3\u6d3e\uff1f<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>\u671f\u672b\u80a1\u606f<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u65f6\uff0c\u6839\u636e\u5df2\u786e\u8ba4\u7684\u5229\u6da6\u5ba3\u6d3e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5728\u5e74\u5ea6\u80a1\u4e1c\u5927\u4f1a\uff08AGM\uff09\u4e0a\u7531\u80a1\u4e1c\u6839\u636e\u8463\u4e8b\u4f1a\u5efa\u8bae\u6279\u51c6<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u4e2d\u671f\u80a1\u606f<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u5728\u8d22\u653f\u5e74\u5ea6\u5185\u3001\u6700\u7ec8\u8d26\u76ee\u7f16\u5236\u524d\u5ba3\u6d3e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5728\u516c\u53f8\u7ae0\u7a0b\u5141\u8bb8\u7684\u60c5\u51b5\u4e0b\uff0c\u7531\u8463\u4e8b\u4f1a\u5ba3\u6d3e<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u7279\u522b\u80a1\u606f<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u5728\u5e38\u89c4\u80a1\u606f\u5468\u671f\u4e4b\u5916\u7684\u4e00\u6b21\u6027\u5206\u914d\uff0c\u901a\u5e38\u6765\u81ea\u5f02\u5e38\u5229\u6da6\u6216\u8d44\u4ea7\u51fa\u552e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u89c6\u516c\u53f8\u7ae0\u7a0b\u800c\u5b9a\uff0c\u7531\u8463\u4e8b\u4f1a\u6216\u80a1\u4e1c\u5ba3\u6d3e<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u80a1\u7968\u80a1\u606f<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u4ee5\u989d\u5916\u80a1\u4efd\u5f62\u5f0f\u800c\u975e\u73b0\u91d1\u652f\u4ed8\u7684\u80a1\u606f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7531\u8463\u4e8b\u4f1a\u63d0\u51fa\uff0c\u5e76\u9700\u80a1\u4e1c\u6279\u51c6<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u5b9e\u7269\u80a1\u606f<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u5411\u80a1\u4e1c\u5206\u914d\u975e\u73b0\u91d1\u8d44\u4ea7\uff0c\u5982\u4e0d\u52a8\u4ea7\u6216\u8bc1\u5238<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7531\u8463\u4e8b\u4f1a\u63d0\u51fa\uff0c\u5e76\u9700\u80a1\u4e1c\u6279\u51c6<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u514d\u7a0e\u80a1\u606f<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u6765\u81ea\u514d\u7a0e\u6536\u5165\u6216\u8d44\u672c\u5229\u5f97\u7684\u80a1\u606f\uff0c\u4f20\u9012\u7ed9\u80a1\u4e1c\u65f6\u514d\u7a0e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7531\u8463\u4e8b\u4f1a\u6216\u80a1\u4e1c\u5ba3\u6d3e<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u8d44\u672c\u80a1\u606f<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u6765\u81ea\u516c\u53f8\u8d44\u672c\u5229\u6da6\u6216\u50a8\u5907\u7684\u5206\u914d\uff0c\u4e0d\u540c\u4e8e\u8425\u4e1a\u5229\u6da6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7531\u80a1\u4e1c\u6279\u51c6\uff0c\u4e14\u9700\u7b26\u5408\u4e25\u683c\u7684\u6cd5\u5f8b\u6761\u4ef6<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h3><b>\u65b0\u52a0\u5761\u7684\u80a1\u606f\u9700\u8981\u7f34\u7a0e\u5417\uff1f<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e0e\u5176\u4ed6\u53f8\u6cd5\u7ba1\u8f96\u533a\u4e0d\u540c\uff0c\u65b0\u52a0\u5761\u901a\u5e38\u4e0d\u5bf9\u80a1\u606f\u5f81\u7a0e\uff0c\u8fd9\u4f7f\u5176\u6210\u4e3a\u5177\u6709\u5438\u5f15\u529b\u7684\u5546\u4e1a\u5730\u70b9\u3002<\/span><\/p>\n<h4><b>\u9488\u5bf9\u4e2a\u4eba<\/b><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7531\u65b0\u52a0\u5761\u6ce8\u518c\u516c\u53f8\u652f\u4ed8\u7684\u80a1\u606f\uff0c\u5728\u4e2a\u4eba\u80a1\u4e1c\u624b\u4e2d\u4e3a\u514d\u7a0e\u6536\u5165\u3002\u4e00\u5c42\u516c\u53f8\u7a0e\u5236\u786e\u4fdd\u5229\u6da6\u53ea\u5728\u516c\u53f8\u5c42\u9762\u5f81\u7a0e\u4e00\u6b21\uff0c\u5206\u914d\u7ed9\u80a1\u4e1c\u540e\u65e0\u9700\u518d\u627f\u62c5\u989d\u5916\u7a0e\u8d1f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6536\u5230\u7684\u5916\u56fd\u80a1\u606f\u901a\u5e38\u9002\u7528\u76f8\u540c\u7684\u7a0e\u52a1\u5904\u7406\uff0c\u4f46\u6709\u4e00\u4e2a\u4f8b\u5916\uff1a\u901a\u8fc7\u5408\u4f19\u4f01\u4e1a\u5206\u914d\u7684\u80a1\u606f\u9700\u7eb3\u7a0e\u3002\u623f\u5730\u4ea7\u6295\u8d44\u4fe1\u6258\uff08REIT\uff09\u7684\u5206\u6d3e\u53ca\u5355\u4f4d\u4fe1\u6258\u6536\u5165\u901a\u5e38\u4e5f\u514d\u7a0e\uff0c\u9664\u975e\u8be5\u6536\u5165\u6765\u6e90\u4e8e\u5546\u4e1a\u3001\u8d38\u6613\u6216\u5408\u4f5c\u6d3b\u52a8\u3002<\/span><\/li>\n<\/ul>\n<h4><b>\u9488\u5bf9\u516c\u53f8<\/b><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65b0\u52a0\u5761\u516c\u53f8\u4ece\u5176\u4ed6\u516c\u53f8\u83b7\u5f97\u7684\u80a1\u606f\u65e0\u9700\u7eb3\u7a0e\uff0c\u56e0\u4e3a\u76f8\u5173\u7a0e\u6b3e\u5df2\u5728\u6e90\u5934\u7f34\u7eb3\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6765\u81ea\u6d77\u5916\u7684\u80a1\u606f\u5219\u60c5\u51b5\u4e0d\u540c\u3002\u9664\u975e\u7b26\u5408\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c13(9)\u6761\u7684\u8c41\u514d\u6761\u4ef6\uff0c\u5426\u5219\u9700\u7eb3\u7a0e\u3002\u5fc5\u987b\u540c\u65f6\u6ee1\u8db3\u4e09\u4e2a\u6761\u4ef6\uff1a\u8be5\u6536\u5165\u5df2\u5728\u5916\u56fd\u53f8\u6cd5\u7ba1\u8f96\u533a\u7f34\u7a0e\u3001\u8be5\u5916\u56fd\u7684\u6cd5\u5b9a\u7a0e\u7387\u81f3\u5c11\u4e3a15%\uff0c\u4e14\u65b0\u52a0\u5761\u56fd\u5185\u7a0e\u52a1\u5c40\uff08IRAS\uff09\u8ba4\u5b9a\u7ed9\u4e88\u8c41\u514d\u662f\u6709\u5229\u7684\u3002<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3><b>\u54ea\u4e9b\u80a1\u606f\u5728\u65b0\u52a0\u5761\u88ab\u89c6\u4e3a\u5e94\u7a0e\uff1f<\/b><\/h3>\n<p>\u4ee5\u4e0b\u80a1\u606f\u5728\u65b0\u52a0\u5761\u9700\u7f34\u7eb3\u6240\u5f97\u7a0e\uff1a<\/p>\n<ul>\n<li>\u901a\u8fc7\u623f\u5730\u4ea7\u6295\u8d44\u4fe1\u6258\uff08REIT\uff09\u5206\u914d\u83b7\u5f97\u7684\u6536\u5165\u3002\u5982\u679c\u8be5\u6536\u5165\u662f\u901a\u8fc7\u65b0\u52a0\u5761\u516c\u53f8\u7684\u5408\u4f19\u4f01\u4e1a\uff0c\u6216\u901a\u8fc7REIT\u76f8\u5173\u7684\u8d38\u6613\u3001\u4e1a\u52a1\u6216\u4e13\u4e1a\u6d3b\u52a8\u83b7\u5f97\uff0c\u5219\u88ab\u89c6\u4e3a\u5e94\u7a0e\u80a1\u606f\u3002<\/li>\n<li>\u7531\u5408\u4f5c\u793e\u652f\u4ed8\u7684\u4efb\u4f55\u80a1\u606f\u3002<\/li>\n<li>\u901a\u8fc7\u65b0\u52a0\u5761\u7684\u5408\u4f19\u4f01\u4e1a\u83b7\u5f97\u7684<a href=\"https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/income-deductions-for-companies\/companies-receiving-foreign-income\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5916\u56fd\u6765\u6e90\u6536\u5165<\/span><\/a>\uff0c\u4f46\u6b64\u7c7b\u60c5\u51b5\u53ef\u80fd\u9002\u7528\u7279\u5b9a\u6761\u6b3e\u548c\u6761\u4ef6\u3002<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3><b>\u54ea\u4e9b\u80a1\u606f\u5728\u65b0\u52a0\u5761\u662f\u514d\u7a0e\u7684\uff1f<\/b><\/h3>\n<p>\u4ee5\u4e0b\u80a1\u606f\u5728\u65b0\u52a0\u5761\u901a\u5e38\u4e0d\u9700\u7eb3\u7a0e\uff1a<\/p>\n<ul>\n<li>\u81ea2008\u5e741\u67081\u65e5\u6216\u4e4b\u540e\uff0c\u7531\u65b0\u52a0\u5761\u5c45\u6c11\u516c\u53f8\u5728\u4e00\u5c42\u516c\u53f8\u7a0e\u5236\u4e0b\u652f\u4ed8\u7684\u80a1\u606f\uff08\u4e0d\u5305\u62ec\u5408\u4f5c\u793e\uff09\u3002<\/li>\n<li>\u6765\u81ea\u623f\u5730\u4ea7\u6295\u8d44\u4fe1\u6258\uff08REIT\uff09\u5206\u6d3e\u7684\u6536\u5165\uff08\u4e0d\u5305\u62ec\u901a\u8fc7\u65b0\u52a0\u5761\u5408\u4f19\u4f01\u4e1a\u6216\u901a\u8fc7REIT\u76f8\u5173\u7684\u8d38\u6613\u3001\u4e1a\u52a1\u6216\u4e13\u4e1a\u6d3b\u52a8\u83b7\u5f97\u7684\u5206\u6d3e\uff09\u3002<\/li>\n<li><span style=\"font-weight: 400;\">\u4efb\u4f55<\/span>\u4e8e2004\u5e741\u67081\u65e5\u6216\u4e4b\u540e\u7531\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u4e2a\u4eba\u6536\u5230\u7684<a href=\"https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/income-deductions-for-companies\/companies-receiving-foreign-income\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5916\u56fd\u80a1\u606f<\/span><\/a><span style=\"font-weight: 400;\">\uff0c\u5728\u6ee1\u8db3\u7279\u5b9a\u6761\u4ef6\u7684\u60c5\u51b5\u4e0b\u53ef\u83b7\u514d\u7a0e\u5f85\u9047\u3002<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3><b>\u65b0\u52a0\u5761\u516c\u53f8\u5728\u80a1\u606f\u7a0e\u52a1\u65b9\u9762\u7684\u5408\u89c4\u8981\u6c42\u662f\u4ec0\u4e48\uff1f<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e0b\u8868\u5217\u51fa\u4e86\u65b0\u52a0\u5761\u516c\u53f8\u5728\u80a1\u606f\u7a0e\u52a1\u65b9\u9762\u7684\u5408\u89c4\u8981\u6c42\uff1a<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>\u5408\u89c4\u8981\u6c42<\/b><\/td>\n<td><b>\u9002\u7528\u5b9e\u4f53<\/b><\/td>\n<td><b>\u4e3b\u8981\u4e49\u52a1<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>\u5e74\u5ea6\u516c\u53f8\u7a0e\u7533\u62a5<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u6240\u6709\u65b0\u52a0\u5761\u5c45\u6c11\u516c\u53f8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5728\u6bcf\u5e74\u63d0\u4ea4\u7684Form C\u6216Form C-S\u4e2d\u7533\u62a5\u6240\u6709\u5e94\u7a0e\u6536\u5165\uff0c\u5305\u62ec\u6765\u81ea\u6d77\u5916\u7684\u80a1\u606f<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u4e00\u5c42\u80a1\u606f\u786e\u8ba4<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u5411\u80a1\u4e1c\u5206\u6d3e\u80a1\u606f\u7684\u516c\u53f8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u786e\u8ba4\u80a1\u606f\u6765\u6e90\u4e8e\u7a0e\u540e\u5229\u6da6\uff1b\u5728\u5206\u914d\u65f6\u65e0\u9700\u627f\u62c5\u9884\u63d0\u7a0e\u4e49\u52a1<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u6d77\u5916\u6765\u6e90\u80a1\u606f\u7533\u62a5<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u63a5\u6536\u6d77\u5916\u80a1\u606f\u7684\u516c\u53f8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9664\u975e\u6ee1\u8db3\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c13(9)\u6761\u7684\u5168\u90e8\u4e09\u9879\u8c41\u514d\u6761\u4ef6\uff0c\u5426\u5219\u987b\u5c06\u6d77\u5916\u80a1\u606f\u7533\u62a5\u4e3a\u5e94\u7a0e\u6536\u5165<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u7b2c13(9)\u6761\u8c41\u514d\u8bc1\u660e<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u7533\u8bf7\u6d77\u5916\u80a1\u606f\u8c41\u514d\u7684\u516c\u53f8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4fdd\u5b58\u76f8\u5173\u8bc1\u660e\u6587\u4ef6\uff0c\u4ee5\u8bc1\u660e\u8be5\u6536\u5165\u5df2\u5728\u6d77\u5916\u7eb3\u7a0e\u3001\u5f53\u5730\u6cd5\u5b9a\u7a0e\u7387\u81f3\u5c11\u4e3a15%\uff0c\u4e14\u65b0\u52a0\u5761\u56fd\u5185\u7a0e\u52a1\u5c40\uff08IRAS\uff09\u8ba4\u4e3a\u8be5\u8c41\u514d\u5177\u6709\u76ca\u5904<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u80a1\u606f\u51ed\u8bc1\u53d1\u653e<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u6240\u6709\u652f\u4ed8\u80a1\u606f\u7684\u516c\u53f8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5411\u80a1\u4e1c\u53d1\u51fa\u80a1\u606f\u51ed\u8bc1\uff0c\u62ab\u9732\u6bcf\u6b21\u5206\u914d\u7684\u7a0e\u52a1\u6027\u8d28\uff1b\u6216\u53ef\u4ee3\u8868\u80a1\u4e1c\u76f4\u63a5\u5411IRAS\u63d0\u4ea4\u80a1\u606f\u4fe1\u606f<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>REIT\u9884\u63d0\u7a0e\u7f34\u7eb3<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u5411\u975e\u5c45\u6c11\uff08\u975e\u4e2a\u4eba\uff09\u5206\u914d\u6536\u5165\u7684REIT<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5bf9\u7b26\u5408\u6761\u4ef6\u7684\u5206\u914d\u5411\u975e\u5c45\u6c11\u975e\u4e2a\u4eba\u5355\u4f4d\u6301\u6709\u4eba\u9884\u6263\u5e76\u7f34\u7eb310%\u7684\u7a0e\u6b3e\uff0c\u8be5\u7a0e\u7387\u56fa\u5b9a\u81f32030\u5e74<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u5408\u4f5c\u793e\u80a1\u606f\u7533\u62a5<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u5411\u6210\u5458\u652f\u4ed8\u80a1\u606f\u7684\u5408\u4f5c\u793e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5408\u4f5c\u793e\u652f\u4ed8\u7684\u80a1\u606f\u5728\u80a1\u4e1c\u624b\u4e2d\u9700\u7eb3\u7a0e\uff0c\u5e76\u987b\u636e\u5b9e\u7533\u62a5\uff1b\u4e00\u5c42\u7a0e\u5236\u8c41\u514d\u4e0d\u9002\u7528<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u6d89\u53ca\u8de8\u5883\u5173\u8054\u65b9\u80a1\u606f\u6d41\u52a8\u7684\u516c\u53f8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5728\u80a1\u606f\u6d89\u53ca\u8de8\u53f8\u6cd5\u7ba1\u8f96\u533a\u7684\u5173\u8054\u5b9e\u4f53\u65f6\uff0c\u9700\u4fdd\u5b58\u540c\u671f\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u9884\u8ba1\u5e94\u7a0e\u6536\u5165\uff08ECI\uff09\u7533\u62a5<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u6240\u6709\u516c\u53f8\uff0c\u5305\u62ec\u63a5\u6536\u5e94\u7a0e\u80a1\u606f\u7684\u516c\u53f8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u4e09\u4e2a\u6708\u5185\u63d0\u4ea4ECI\u7533\u62a5\uff0c\u6db5\u76d6\u671f\u95f4\u5185\u6536\u5230\u7684\u6240\u6709\u5e94\u7a0e\u80a1\u606f\u6536\u5165<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h3>\u5982\u4f55\u5728\u65b0\u52a0\u5761\u7533\u62a5\u80a1\u606f\u7a0e\uff1f<\/h3>\n<p>\u5728\u65b0\u52a0\u5761\uff0c\u5e94\u7a0e\u80a1\u606f\u5fc5\u987b\u5728\u60a8\u7684\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e2d\u201c<strong>\u5176\u4ed6\u6536\u5165\uff08Other Income\uff09<\/strong>\u201d\u680f\u76ee\u4e0b\u7533\u62a5\u3002<\/p>\n<p>\u7136\u800c\uff0c\u5982\u679c\u60a8\u7684\u516c\u53f8\u5728\u80a1\u606f\u51ed\u8bc1\uff08Dividend SG voucher\uff09\u4e2d\u6ce8\u660e\u5c06\u76f4\u63a5\u5411\u65b0\u52a0\u5761\u56fd\u5185\u7a0e\u52a1\u5c40\uff08<a title=\"\u65b0\u52a0\u5761\u56fd\u5185\u7a0e\u52a1\u5c40\" 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