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href=\"https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/basics-of-corporate-income-tax\/tax-residency-of-a-company\" target=\"_blank\" rel=\"noopener\">\u516c\u53f8\u7684\u4e1a\u52a1\u63a7\u5236\u4e0e\u7ba1\u7406\u5728\u65b0\u52a0\u5761\u884c\u4f7f<\/a>\uff0c\u8be5\u516c\u53f8\u5373\u4e3a\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u3002\u5224\u5b9a\u4ee5\u76f8\u5173\u5e74\u5ea6\u4e3a\u51c6\u3002\u63a7\u5236\u4e0e\u7ba1\u7406\u6307\u5c31\u6218\u7565\u4e8b\u9879\u4f5c\u51fa\u51b3\u7b56\uff0c\u4f8b\u5982\u6295\u8d44\u3001\u878d\u8d44\u4e0e\u80a1\u606f\u653f\u7b56\uff0c\u800c\u975e\u65e5\u5e38\u884c\u653f\u4e8b\u52a1\u3002<\/p>\n<p>\u4ec5<a href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/zhu-ce-gong-si\/?lang=zh-hans\">\u5728\u65b0\u52a0\u5761\u6ce8\u518c\u516c\u53f8<\/a>\uff0c\u672c\u8eab\u5e76\u4e0d\u4ee3\u8868\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u3002\u8fd9\u4e00\u70b9\u5bf9\u5916\u8d44\u63a7\u80a1\u516c\u53f8\u5c24\u4e3a\u91cd\u8981\u2014\u2014\u5b83\u4eec\u5f80\u5f80\u5728\u672c\u5730\u6ce8\u518c\uff0c\u5374\u7531\u6d77\u5916\u6307\u6325\u3002\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u7684\u5224\u5b9a\u57fa\u4e8e\u4e8b\u5b9e\uff0c\u968f\u7740\u51b3\u7b56\u5730\u70b9\u7684\u53d8\u52a8\uff0c\u516c\u53f8\u7684\u5c45\u6c11\u8eab\u4efd\u4e5f\u53ef\u80fd\u9010\u5e74\u6539\u53d8\u3002<\/p>\n<p>IRAS\u660e\u786e\u5217\u51fa\u4e86\u5224\u5b9a\u63a7\u5236\u4e0e\u7ba1\u7406\u6240\u5728\u5730\u65f6\u8003\u8651\u7684\u82e5\u5e72\u56e0\u7d20\uff0c\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u8463\u4e8b\u4f1a\u4f1a\u8bae\u662f\u5426\u5728\u65b0\u52a0\u5761\u4e3e\u884c<\/li>\n<li>\u6218\u7565\u51b3\u7b56\u662f\u5426\u5728\u672c\u5730\u4f5c\u51fa<\/li>\n<li>\u8463\u4e8b\u8eab\u5728\u4f55\u5904<\/li>\n<li>\u672c\u5730\u8463\u4e8b\u662f\u5426\u4f5c\u51fa\u6218\u7565\u51b3\u7b56<\/li>\n<li>\u5173\u952e\u96c7\u5458\u662f\u5426\u5e38\u9a7b\u65b0\u52a0\u5761<\/li>\n<\/ul>\n<p>\u8fd9\u4e9b\u5c5e\u4e8e\u5df2\u5217\u660e\u7684\u56e0\u7d20\uff0c\u5e76\u975e\u8be6\u5c3d\u65e0\u9057\u6216\u673a\u68b0\u52a0\u6743\u7684\u6e05\u5355\u3002<\/p>\n<p>\u5bf9\u4e8e\u7535\u8bdd\u6216\u89c6\u9891\u4f1a\u8bae\uff0cIRAS\u4e00\u822c\u9002\u7528\u4ee5\u4e0b\u4efb\u4e00\u5730\u70b9\u6761\u4ef6\uff1a\u62e5\u6709\u6218\u7565\u51b3\u7b56\u6743\u7684\u8463\u4e8b\u4e2d\u81f3\u5c11\u534a\u6570\u4eba\u8eab\u5728\u65b0\u52a0\u5761\uff0c\u6216\u8463\u4e8b\u4f1a\u4e3b\u5e2d\u8eab\u5728\u65b0\u52a0\u5761\u3002<\/p>\n<p>\u201c\u4e00\u822c\u201d\u4e8c\u5b57\u5f88\u91cd\u8981\u3002\u66f4\u5e7f\u6cdb\u7684\u4e8b\u5b9e\u5224\u5b9a\u4ecd\u7136\u9002\u7528\u3002\u5728\u67d0\u4e9b\u60c5\u51b5\u4e0b\uff0c\u4ec5\u5728\u65b0\u52a0\u5761\u4e3e\u884c\u4f1a\u8bae\u53ef\u80fd\u5e76\u4e0d\u8db3\u591f\uff0cIRAS\u4f1a\u7efc\u5408\u8003\u8651\u5168\u90e8\u4e8b\u5b9e\u3002\u5207\u52ff\u628a\u65b0\u52a0\u5761\u8463\u4e8b\u4f1a\u4f1a\u8bae\u5f53\u4f5c\u5b89\u5168\u6e2f\u6216\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u7684\u81ea\u52a8\u8bc1\u660e\u3002<\/p>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-content\/uploads\/2026\/10\/expert-infographic-418.webp\" alt=\"Infographic: \u5916\u8d44\u63a7\u80a1\u516c\u53f8\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\uff1a2026\u5e74\u65b0\u52a0\u5761COR\u7533\u8bf7\u8bc1\u636e\u6307\u5357\" loading=\"lazy\" \/><figcaption>\u5916\u8d44\u63a7\u80a1\u516c\u53f8\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\uff1a2026\u5e74\u65b0\u52a0\u5761COR\u7533\u8bf7\u8bc1\u636e\u6307\u5357 \u2014 \u80a1\u4e1c\u5168\u90e8\u5728\u6d77\u5916\u7684\u65b0\u52a0\u5761\u516c\u53f8\uff0c\u8fd8\u80fd\u53d6\u5f97\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\u5417\uff1f\u53ef\u4ee5\uff0c\u4f46\u65b0\u52a0\u5761\u7a0e\u52a1\u5c40\uff08IRAS\uff09\u5ba1\u89c6\u7684\u662f\u63a7\u5236\u4e0e\u7ba1\u7406\u5728\u4f55\u5904\u884c\u4f7f\uff0c\u800c\u975e\u516c\u53f8\u6ce8\u518c\u5730\u3002 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href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/fu-wu\/gong-si-mi-shu\/du-li-dong-shi-fu-wu\/?lang=zh-hans\">\u72ec\u7acb\u8463\u4e8b\u670d\u52a1<\/a>\u2014\u2014\u5f80\u5f80\u662f\u8ba9\u8fd9\u4e00\u6a21\u5f0f\u53ef\u4fe1\u7684\u5173\u952e\u3002<\/p>\n<p>\u82e5\u5ba2\u6237\u4e0d\u5b9c\u7533\u8bf7\uff0c\u5766\u8bda\u7684\u5efa\u8bae\u662f\u524d\u77bb\u6027\u5730\u4fee\u6b63\u67b6\u6784\uff0c\u800c\u975e\u4e8b\u540e\u8865\u6551\u3002\u6838\u5fc3\u8c03\u6574\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u754c\u5b9a\u8463\u4e8b\u4f1a\u771f\u6b63\u7684\u6743\u9650<\/li>\n<li>\u59d4\u4efb\u5177\u5907\u8d44\u5386\u3001\u5e38\u9a7b\u65b0\u52a0\u5761\u7684\u51b3\u7b56\u8005<\/li>\n<li>\u5728\u65b0\u52a0\u5761\u53ec\u5f00\u6b63\u5f0f\u7ec4\u6210\u7684\u4f1a\u8bae<\/li>\n<li>\u5411\u8463\u4e8b\u4f1a\u63d0\u4f9b\u5b8c\u6574\u4fe1\u606f<\/li>\n<li>\u8bb0\u5f55\u72ec\u7acb\u5ba1\u8bae\u8fc7\u7a0b<\/li>\n<\/ul>\n<p>\u8fd9\u4e5f\u610f\u5473\u7740\u5148\u786e\u8ba4\u76f8\u5173\u6d77\u5916\u6536\u5165\u6216\u534f\u5b9a\u4f18\u60e0\u7533\u8bf7\u786e\u5b9e\u9700\u8981COR\u2014\u2014\u5b83\u5e76\u975e\u901a\u7528\u7684\u4f01\u4e1a\u8d44\u5386\u8bc1\u660e\u3002<\/p>\n<h2>\u54ea\u4e9b\u4fe1\u53f7\u80fd\u533a\u5206\u771f\u6b63\u7684\u65b0\u52a0\u5761\u7ba1\u7406\u4e0e\u6302\u540d\u5b89\u6392\uff1f<\/h2>\n<p><strong>\u68c0\u9a8c\u884c\u4e3a\uff0c\u800c\u975e\u5934\u8854\uff1a\u770b\u8c01\u5236\u5b9a\u8bae\u7a0b\u3001\u8c01\u8d28\u7591\u63d0\u6848\uff0c\u4ee5\u53ca\u8c01\u80fd\u5426\u51b3\u6d77\u5916\u80a1\u4e1c\u7684\u8981\u6c42\u3002<\/strong><\/p>\n<p>\u771f\u6b63\u7684\u65b0\u52a0\u5761\u884c\u653f\u8463\u4e8b\u901a\u5e38\u5728\u4f1a\u524d\u6536\u5230\u8d44\u6599\u3001\u5728\u8ba8\u8bba\u4e2d\u5b9e\u8d28\u53c2\u4e0e\uff0c\u5e76\u5728\u4f1a\u8bae\u4e4b\u95f4\u6301\u7eed\u8ddf\u8fdb\u3002\u6302\u540d\u8463\u4e8b\u901a\u5e38\u53ea\u6536\u5230\u4e00\u4efd\u62df\u597d\u7684\u51b3\u8bae\u4f9b\u7b7e\u7f72\uff0c\u5bf9\u5b50\u516c\u53f8\u6216\u4ea4\u6613\u6240\u77e5\u751a\u5c11\uff0c\u4e0d\u638c\u63e1\u94f6\u884c\u8d26\u6237\u63a7\u5236\u6743\uff0c\u4e5f\u65e0\u6cd5\u89e3\u91ca\u67d0\u9879\u51b3\u7b56\u5728\u5546\u4e1a\u4e0a\u4e3a\u4f55\u5408\u7406\u3002<\/p>\n<p>\u5b9e\u52a1\u8bc4\u4f30\u987b\u5c06\u4e66\u9762\u8bb0\u5f55\u4e0e\u884c\u4e3a\u76f8\u4e92\u6838\u5bf9\u3002\u8fd9\u610f\u5473\u7740\u67e5\u6838\u7531\u8c01\u4e3b\u6301\u8463\u4e8b\u4f1a\u4f1a\u8bae\u3001\u7531\u8c01\u5ba1\u6279\u6295\u8d44\u3001\u501f\u6b3e\u3001\u62c5\u4fdd\u4e0e\u80a1\u606f\u653f\u7b56\uff0c\u5e76\u8ffd\u95ee\u672c\u5730\u8463\u4e8b\u662f\u5426\u771f\u80fd\u5426\u51b3\u6bcd\u516c\u53f8\u7684\u63d0\u6848\u3002\u4f1a\u8bae\u8bb0\u5f55\u968f\u540e\u987b\u4e0e\u4ee5\u4e0b\u8bb0\u5f55\u6838\u5bf9\uff1a<\/p>\n<ul>\n<li>\u8463\u4e8b\u7684\u5b9e\u9645\u6240\u5728\u5730<\/li>\n<li>\u51fa\u5e2d\u8bb0\u5f55<\/li>\n<li>\u51fa\u884c\u8f68\u8ff9<\/li>\n<li>\u90ae\u4ef6\u5f80\u6765<\/li>\n<li>\u8463\u4e8b\u4f1a\u8d44\u6599\u5305<\/li>\n<li>\u94f6\u884c\u6388\u6743\uff08bank 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href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/fu-wu\/gong-si-she-zhi\/xin-jia-po-dai-li-dong-shi-fu-wu\/?lang=zh-hans\">\u65b0\u52a0\u5761\u6302\u540d\u8463\u4e8b\u670d\u52a1<\/a>\u7684\u8bf4\u660e\uff0c\u4e86\u89e3\u5176\u4e0e\u771f\u6b63\u672c\u5730\u7ba1\u7406\u7684\u533a\u522b\u3002<\/p>\n<div class=\"itsmc-tablescroll\" style=\"overflow-x: auto; -webkit-overflow-scrolling: touch;\">\n<div class=\"agreements-reference-table\">\n<h2 style=\"margin: 18px 0 6px 0;\">\u884c\u4e3a\u4fe1\u53f7\uff1a\u771f\u6b63\u7684\u884c\u653f\u4eba\u5458\u4e0e\u6302\u540d\u5b89\u6392<\/h2>\n<table class=\"agreements-table\" style=\"min-width: 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Portal\u63d0\u4ea4\uff1bIRAS\u5728\u6536\u9f50\u5b8c\u6574\u4fe1\u606f\u540e\uff0c\u4e8e14\u4e2a\u5de5\u4f5c\u65e5\u5185\u5904\u7406\u7533\u8bf7\u3002<\/strong><\/p>\n<p>IRAS\u516c\u5e03\u4e86\u660e\u786e\u7684\u7533\u8bf7\u65f6\u9650\u3002\u516c\u53f8\u53ef\u4e3a\u5f53\u524d\u65e5\u5386\u5e74\u63d0\u51fa\u7533\u8bf7\uff0c\u53ef\u4e3a\u6700\u591a\u56db\u4e2a\u8fc7\u5f80\u65e5\u5386\u5e74\u63d0\u51fa\u7533\u8bf7\uff0c\u4e5f\u53ef\u81ea10\u6708\u8d77\u4e3a\u63d0\u524d\u4e00\u4e2a\u65e5\u5386\u5e74\u63d0\u51fa\u7533\u8bf7\u3002\u7531\u4e8e\u7533\u8bf7\u7ba1\u7406\u5b89\u6392\u53ef\u80fd\u8c03\u6574\uff0c\u63d0\u4ea4\u524d\u5e94\u5373\u65f6\u590d\u6838myTax Portal\u4e0eIRAS\u5b98\u7f51\u7684\u76f8\u5173\u8bf4\u660e\u3002<\/p>\n<p>IRAS\u8868\u660e\uff0c\u5728\u6536\u5230\u5b8c\u6574\u4fe1\u606f\u540e\uff0cCOR\u7533\u8bf7\u4f1a\u572814\u4e2a\u5de5\u4f5c\u65e5\u5185\u5904\u7406\u5b8c\u6bd5\u3002\u590d\u6742\u4e2a\u6848\u53ef\u80fd\u8017\u65f6\u66f4\u957f\uff0c\u56e0\u6b64\u89c4\u5212\u65f6\u5e94\u9884\u7559\u8865\u5145\u95ee\u8be2\u7684\u65f6\u95f4\uff0c\u4e0d\u5e94\u9884\u8bbe\u6700\u77ed\u5468\u671f\u3002<\/p>\n<p>\u8bc1\u4e66\u6240\u8bc1\u660e\u7684\u8303\u56f4\u6bd4\u8bb8\u591a\u7533\u8bf7\u4eba\u4ee5\u4e3a\u7684\u8981\u7a84\u3002COR\u53ea\u4e3a\u76f8\u5173\u7528\u9014\u53ca\u65e5\u5386\u5e74\u8bc1\u660e\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\uff0c\u4e14\u4ec5\u5728\u63a7\u5236\u4e0e\u7ba1\u7406\u4e8e\u8be5\u5e74\u5ea6\u5728\u65b0\u52a0\u5761\u884c\u4f7f\u65f6\u624d\u4f1a\u5c31\u8be5\u5e74\u5ea6\u53d1\u51fa\u3002\u5b83\u672c\u8eab\u5e76\u4e0d\u7b49\u540c\u4e8e\u5bf9\u5916\u56fd\u534f\u5b9a\u4f18\u60e0\u5168\u90e8\u6761\u4ef6\u7684\u8ba4\u5b9a\u3002\u67d0\u4e9b\u534f\u5b9a\u4f18\u60e0\u7533\u8bf7\u8fd8\u987b\u63d0\u4ea4\u7a0e\u6b3e\u9000\u56de\u8868\u683c\uff0c\u53e6\u4e00\u4e9b\u5219\u987b\u6ee1\u8db3\u534f\u5b9a\u672c\u8eab\u989d\u5916\u7684\u51cf\u514d\u9650\u5236\uff08Limitation of Relief\uff09\u6761\u4ef6\u3002<\/p>\n<p>\u4f5c\u4e3a\u4e00\u822c\u6027\u63d0\u9192\uff1a\u6d77\u5916\u4ee3\u6263\u7a0e\u4ee3\u7406\u4eba\u6216\u7a0e\u52a1\u673a\u5173\u53ef\u80fd\u8981\u6c42\u65b0\u52a0\u5761COR\u4ee5\u5916\u7684\u8bc1\u636e\uff0c\u5305\u62ec\u53d7\u76ca\u6240\u6709\u6743\u3001\u5b9e\u8d28\u4e1a\u52a1\u6216\u53cd\u6ee5\u7528\u5206\u6790\u3002\u6536\u5165\u662f\u7531\u65b0\u52a0\u5761\u516c\u53f8\u7559\u5b58\u5e76\u8fd0\u7528\uff0c\u6291\u6216\u4f8b\u884c\u4e0a\u7f34\u6bcd\u516c\u53f8\uff0c\u4e5f\u53ef\u80fd\u76f8\u5173\u2014\u2014\u8fd9\u6d89\u53ca\u53d7\u76ca\u6240\u6709\u6743\u5206\u6790\uff0c\u662f\u4e0e\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u4e0d\u540c\u7684\u95ee\u9898\u3002\u5728\u786e\u5b9a\u7533\u8bf7\u7b56\u7565\u524d\uff0c\u5e94\u5148\u6838\u5bf9\u76f8\u5173\u534f\u5b9a\u3001\u6536\u5165\u7c7b\u578b\u4e0e\u5916\u56fd\u7a0b\u5e8f\u3002<\/p>\n<div class=\"itsmc-tablescroll\" style=\"overflow-x: auto; -webkit-overflow-scrolling: touch;\">\n<div class=\"agreements-reference-table\">\n<h2 style=\"margin: 18px 0 6px 0;\">COR\u7533\u8bf7\u65f6\u9650\u4e0e\u5904\u7406\u65f6\u95f4<\/h2>\n<table class=\"agreements-table\" style=\"min-width: 640px;\">\n<thead>\n<tr>\n<th>\u7533\u8bf7\u7c7b\u578b<\/th>\n<th>\u8986\u76d6\u671f\u95f4<\/th>\n<th>\u8981\u70b9\u8bf4\u660e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5f53\u5e74\u7533\u8bf7<\/td>\n<td>\u5f53\u524d\u65e5\u5386\u5e74<\/td>\n<td>\u4ec5\u5f53\u63a7\u5236\u4e0e\u7ba1\u7406\u5728\u8be5\u5e74\u5ea6\u4e8e\u65b0\u52a0\u5761\u884c\u4f7f\u65f6\u624d\u4f1a\u53d1\u51fa<\/td>\n<\/tr>\n<tr>\n<td>\u8ffd\u6eaf\u7533\u8bf7<\/td>\n<td>\u6700\u591a\u56db\u4e2a\u8fc7\u5f80\u65e5\u5386\u5e74<\/td>\n<td>\u5e38\u7528\u4e8e\u652f\u6301\u9000\u56de\u88ab\u591a\u6263\u7684\u5916\u56fd\u7a0e\u6b3e<\/td>\n<\/tr>\n<tr>\n<td>\u63d0\u524d\u7533\u8bf7<\/td>\n<td>\u81ea10\u6708\u8d77\u63d0\u524d\u4e00\u4e2a\u65e5\u5386\u5e74<\/td>\n<td>\u53ef\u5728\u6536\u5165\u5e74\u5ea6\u5f00\u59cb\u524d\u63d0\u51fa<\/td>\n<\/tr>\n<tr>\n<td>\u5904\u7406\u6807\u51c6<\/td>\n<td>14\u4e2a\u5de5\u4f5c\u65e5<\/td>\n<td>\u81ea\u6536\u5230\u5b8c\u6574\u4fe1\u606f\u8d77\u7b97\uff1b\u590d\u6742\u4e2a\u6848\u53ef\u80fd\u66f4\u4e45<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h2>\u603b\u7ed3<\/h2>\n<p>\u5916\u8d44\u6301\u80a1\u5e76\u4e0d\u4f7f\u65b0\u52a0\u5761\u63a7\u80a1\u516c\u53f8\u4e27\u5931\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\u7684\u8d44\u683c\uff0c\u4f46\u4e3e\u8bc1\u6210\u8d25\u53d6\u51b3\u4e8e\u8bc1\u636e\u3002IRAS\u8d8a\u8fc7\u6ce8\u518c\u5730\u5740\uff0c\u5ba1\u89c6\u6218\u7565\u51b3\u7b56\u771f\u6b63\u4f5c\u51fa\u4e4b\u5730\u3002\u7eaf\u7cb9\u88ab\u52a8\u6536\u5165\u6216\u4ec5\u6709\u6d77\u5916\u6765\u6e90\u6536\u5165\u7684\u5916\u8d44\u6295\u8d44\u63a7\u80a1\u516c\u53f8\uff0c\u4e00\u822c\u4e0d\u7b26\u5408\u8d44\u683c\u3002<\/p>\n<p>\u56e0\u6b64\uff0c\u5de5\u4f5c\u5e94\u5728\u7533\u8bf7\u4e4b\u524d\u542f\u52a8\uff1a<\/p>\n<ul>\n<li>\u68b3\u7406\u6536\u5165\u4e0e\u804c\u80fd<\/li>\n<li>\u786e\u8ba4\u63a7\u5236\u4e0e\u7ba1\u7406\u5728\u4f55\u5904\u884c\u4f7f<\/li>\n<li>\u8bc1\u5b9e\u65b0\u52a0\u5761\u7ecf\u8425\u7684\u6b63\u5f53\u5546\u4e1a\u7406\u7531<\/li>\n<li>\u6574\u7406\u7ecf\u5f97\u8d77\u5ba1\u67e5\u7684\u540c\u65f6\u671f\u6cbb\u7406\u8bb0\u5f55<\/li>\n<\/ul>\n<p>3E\u4f1a\u8ba1\u65b0\u52a0\u5761\u4e3a\u5916\u8d44\u63a7\u80a1\u516c\u53f8\u63d0\u4f9b\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u3001COR\u7533\u8bf7\u4e0e\u6cbb\u7406\u67b6\u6784\u65b9\u9762\u7684\u5efa\u8bae\uff0c\u805a\u7126IRAS\u5224\u5b9a\u6807\u51c6\u76f8\u5173\u7684\u4e8b\u5b9e\u4e0e\u8bb0\u5f55\u3002\u8bf7\u5728\u76f8\u5173\u65e5\u5386\u5e74\u7ed3\u675f\u4e4b\u524d\uff0c\u4e0e\u6211\u4eec\u7684\u56e2\u961f\u8ba8\u8bba\u60a8\u516c\u53f8\u7684\u5904\u5883\u3002<\/p>\n<div style=\"background: #0D6E43; border-radius: 12px; padding: 40px 32px; text-align: center; margin: 32px 0;\">\n<p style=\"margin: 0 0 14px 0; font-size: 28px; font-weight: bold; color: #ffffff;\">\u4e0e3E\u4f1a\u8ba1\u65b0\u52a0\u5761\u4e00\u8d77\u7b79\u5907\u60a8\u7684COR\u8bc1\u636e<\/p>\n<p style=\"margin: 0 0 22px 0; color: #ffffff; font-size: 17px;\">\u6211\u4eec\u7684\u56e2\u961f\u8bc4\u4f30\u63a7\u80a1\u516c\u53f8\u67b6\u6784\uff0c\u5c31IRAS\u7684\u8bc1\u636e\u8981\u6c42\u63d0\u4f9b\u5efa\u8bae\uff0c\u5e76\u901a\u8fc7myTax Portal\u51c6\u5907COR\u7533\u8bf7\u3002\u8bf7\u5728\u63d0\u4ea4\u524d\u4e0e\u6211\u4eec\u8ba8\u8bba\u60a8\u516c\u53f8\u7684\u5904\u5883\u3002<\/p>\n<p><a href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/contact-us\/\" style=\"display: inline-block; background: #ffffff; color: #333333; padding: 12px 28px; border-radius: 6px; text-decoration: none; font-weight: 500;\">Contact Us<\/a><\/div>\n<h4 aria-level=\"2\" style=\"font-size: 34px; font-weight: bold;\">\u5e38\u89c1\u95ee\u9898<\/h4>\n<div class=\"itsmc-faq-acc\">[vc_tta_accordion title_tag=&#8221;h3&#8243; style=&#8221;flat&#8221; shape=&#8221;rounded&#8221; color=&#8221;green&#8221; spacing=&#8221;10&#8243; gap=&#8221;10&#8243; c_icon=&#8221;plus&#8221; c_position=&#8221;right&#8221; c_align=&#8221;left&#8221; no_fill=&#8221;true&#8221; active_section=&#8221;&#8221; collapsible_all=&#8221;true&#8221;][vc_tta_section title=&#8221;\u5b8c\u5168\u5916\u8d44\u6301\u6709\u7684\u65b0\u52a0\u5761\u63a7\u80a1\u516c\u53f8\u80fd\u53d6\u5f97\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\u5417\uff1f&#8221; 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tab_id=&#8221;itsmc-faq-5&#8243;][vc_column_text]<\/p>\n<p>\u4e0d\u80fd\u3002COR\u4ec5\u5c31\u76f8\u5173\u7528\u9014\u53ca\u65e5\u5386\u5e74\u8bc1\u660e\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u3002\u67d0\u4e9b\u534f\u5b9a\u4f18\u60e0\u7533\u8bf7\u8fd8\u987b\u63d0\u4ea4\u7a0e\u6b3e\u9000\u56de\u8868\u683c\u6216\u6ee1\u8db3\u51cf\u514d\u9650\u5236\uff08Limitation of Relief\uff09\u6761\u4ef6\u3002\u6d77\u5916\u4ee3\u6263\u7a0e\u4ee3\u7406\u4eba\u4e5f\u53ef\u80fd\u8fdb\u4e00\u6b65\u8981\u6c42\u53d7\u76ca\u6240\u6709\u6743\u6216\u5b9e\u8d28\u4e1a\u52a1\u65b9\u9762\u7684\u8bc1\u636e\u3002<\/p>\n<p>[\/vc_column_text][\/vc_tta_section][\/vc_tta_accordion]<\/p><\/div>\n<div style=\"background: #0D6E43; border-radius: 24px; padding: 28px; margin: 32px 0;\"><!-- Author Box --><\/p>\n<div style=\"display: flex; align-items: center; margin-bottom: 12px;\"><img decoding=\"async\" src=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-content\/uploads\/2024\/04\/Abigail-Yu.png\" alt=\"Abigail Yu, \u8463\u4e8b\" referrerpolicy=\"no-referrer\" style=\"width: 96px; height: 96px; border-radius: 50%; flex-shrink: 0; margin-right: 15px; border: 2px solid #ffffff; object-fit: cover; background: #ffffff;\"><\/p>\n<div style=\"flex: 1;\">\n<p style=\"margin: 0; font-size: 32px; font-weight: bold; color: #ffffff;\">Abigail Yu<\/p>\n<p style=\"margin: 0; font-size: 14px; color: #ffffff;\">\u8463\u4e8b<\/p>\n<\/div>\n<\/div>\n<p style=\"color: #ffffff; text-align: left;\">Abigail Yu \u8d1f\u8d23 3E Accounting Group \u7684\u9ad8\u7ba1\u9886\u5bfc\u5de5\u4f5c\uff0c\u7edf\u7b79\u8fd0\u8425\u3001IT \u89e3\u51b3\u65b9\u6848\u3001\u516c\u5171\u5173\u7cfb\u53ca\u6570\u5b57\u8425\u9500\uff0c\u4ee5\u63a8\u52a8\u4e1a\u52a1\u6210\u529f\u3002\u5979\u6301\u6709\u65b0\u52a0\u5761\u56fd\u7acb\u5927\u5b66\u4f20\u64ad\u53ca\u65b0\u5a92\u4f53\u8363\u8a89\u5b66\u4f4d\uff0c\u5728\u5371\u673a\u7ba1\u7406\u3001\u8d22\u7ecf\u4f20\u64ad\u53ca\u4f01\u4e1a\u4f20\u64ad\u65b9\u9762\u5177\u5907\u6df1\u539a\u4e13\u957f\u3002<\/p>\n<p><a href=\"https:\/\/www.linkedin.com\/in\/abigail-yu\/\" style=\"display: inline-block; background: #ffffff; color: #333333; padding: 10px 24px; border-radius: 6px; text-decoration: none; font-weight: 500;\" target=\"_blank\" rel=\"noopener\">\u7acb\u5373\u8054\u7cfb<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u5916\u8d44\u63a7\u80a1\u516c\u53f8\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\u7533\u8bf7\u6307\u5357\uff1a\u65b0\u52a0\u5761COR\u7684\u63a7\u5236\u4e0e\u7ba1\u7406\u5224\u65ad\u3001\u5916\u8d44\u63a7\u80a1\u516c\u53f8\u4f8b\u5916\u6761\u4ef6\u3001\u8463\u4e8b\u4f1a\u4e0e\u7ba1\u7406\u8bb0\u5f55\u3001\u6302\u540d\u5b89\u6392\u53ca\u7533\u8bf7\u65f6\u9650\uff0c\u52a9\u60a8\u5907\u9f50\u4e8b\u5b9e\u4e0e\u8bc1\u636e\uff0c\u987a\u5229\u83b7\u6279\u3002<\/p>\n","protected":false},"author":57,"featured_media":108570,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[26449],"tags":[],"class_list":["post-108569","post","type-post","status-publish","format-standard","has-post-thumbnail","category-blog-zh-hans","category-26449","description-off"],"_links":{"self":[{"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/posts\/108569","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/users\/57"}],"replies":[{"embeddable":true,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/comments?post=108569"}],"version-history":[{"count":1,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/posts\/108569\/revisions"}],"predecessor-version":[{"id":108574,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/posts\/108569\/revisions\/108574"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/media\/108570"}],"wp:attachment":[{"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/media?parent=108569"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/categories?post=108569"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/tags?post=108569"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}