<div class="msgheader">QUOTE:</div><div class="msgborder"><b>以下是引用<i>jjxr</i>在2007-2-6 10:42:00的发言:</b><br/><p>只要正式雇用183天及以上,就是Resident。简单说,只要你7月1号或者之前拿到EP,就按Resident处理。Resident的税率还行,虽然比香港高。</p><p><a href="http://www.iras.gov.sg/ESVPortal/iit/iit-se-a1.1.15+tax+rates+for+resident+individuals.asp">http://www.iras.gov.sg/ESVPortal/iit/iit-se-a1.1.15+tax+rates+for+resident+individuals.asp</a></p><p>非Resident,一般要多缴税了。是按15%和Resident的税收高的来收,一般是15%来的高啦。</p><p><a href="http://www.iras.gov.sg/ESVPortal/iit/iit-se-a1.1.16+tax+rates+for+non-resident+individuals.asp">http://www.iras.gov.sg/ESVPortal/iit/iit-se-a1.1.16+tax+rates+for+non-resident+individuals.asp</a></p></div><p>外国人在新加坡2个月以内的收入不需要交税;</p><p>6个月以上是普通税率,6个月以内则收15%的高税率。</p><p>另外,我感觉新加坡的税率应该是比香港的低的:</p><p><table cellspacing="0" cellpadding="0" width="482" border="0" style="WIDTH: 363pt; BORDER-COLLAPSE: collapse;"><colgroup><col span="2" width="64" style="WIDTH: 48pt;"></col><col></col><col></col><col></col><col width="70" style="WIDTH: 53pt; mso-width-source: userset; mso-width-alt: 2560;"></col><col></col><col></col><col></col><col span="2" width="78" style="WIDTH: 59pt; mso-width-source: userset; mso-width-alt: 2852;"></col><col></col><col></col><col></col><col span="2" width="64" style="WIDTH: 48pt;"></col><col></col><col></col><col></col></colgroup><tbody><tr height="17" style="HEIGHT: 12.75pt;"><td class="xl23" width="198" colspan="3" height="17" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 149pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt; BACKGROUND-COLOR: transparent;"><font size="2">香港税率</font></td><td width="78" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 59pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2"></font></td><td class="xl23" width="206" colspan="3" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 155pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">新加坡税率</font></td></tr><tr height="17" style="HEIGHT: 12.75pt;"><td height="17" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt; BACKGROUND-COLOR: transparent;"><font size="2">年收入</font></td><td style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">交税</font></td><td style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">税率</font></td><td style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2"></font></td><td style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">年收入</font></td><td style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">交税</font></td><td style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">税率</font></td></tr><tr height="17" style="HEIGHT: 12.75pt;"><td align="right" height="17" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt; BACKGROUND-COLOR: transparent;"><font size="2">100000</font></td><td align="right" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">0</font></td><td class="xl22" align="right" xfmla="=B3/A3" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">0.00%</font></td><td class="xl23" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2"> 大致相等</font></td><td align="right" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">20000</font></td><td align="right" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">0</font></td><td class="xl22" align="right" xfmla="=F3/E3" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">0.00%</font></td></tr><tr height="17" style="HEIGHT: 12.75pt;"><td align="right" height="17" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt; BACKGROUND-COLOR: transparent;"><font size="2">150000</font></td><td align="right" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">2000</font></td><td class="xl22" align="right" xfmla="=B4/A4" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">1.33%</font></td><td style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2"></font></td><td align="right" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">30000</font></td><td align="right" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">350</font></td><td class="xl22" align="right" xfmla="=F4/E4" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">1.17%</font></td></tr><tr height="17" style="HEIGHT: 12.75pt;"><td align="right" height="17" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt; BACKGROUND-COLOR: transparent;"><font size="2">200000</font></td><td align="right" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">8500</font></td><td class="xl22" align="right" xfmla="=B5/A5" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">4.25%</font></td><td style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2"></font></td><td align="right" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">40000</font></td><td align="right" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">900</font></td><td class="xl22" align="right" xfmla="=F5/E5" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">2.25%</font></td></tr><tr height="17" style="HEIGHT: 12.75pt;"><td align="right" height="17" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt; BACKGROUND-COLOR: transparent;"><font size="2">250000</font></td><td align="right" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">18000</font></td><td class="xl22" align="right" xfmla="=B6/A6" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">7.20%</font></td><td style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2"></font></td><td style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2"></font></td><td style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2"></font></td><td class="xl22" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2"></font></td></tr><tr height="17" style="HEIGHT: 12.75pt;"><td align="right" height="17" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt; BACKGROUND-COLOR: transparent;"><font size="2">300000</font></td><td align="right" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">27500</font></td><td class="xl22" align="right" xfmla="=B7/A7" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">9.17%</font></td><td style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2"></font></td><td style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2"></font></td><td style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2"></font></td><td class="xl22" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2"></font></td></tr><tr height="17" style="HEIGHT: 12.75pt;"><td align="right" height="17" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt; BACKGROUND-COLOR: transparent;"><font size="2">350000</font></td><td align="right" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">37000</font></td><td class="xl22" align="right" xfmla="=B8/A8" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">10.57%</font></td><td style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2"></font></td><td style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2"></font></td><td style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2"></font></td><td class="xl22" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2"></font></td></tr><tr height="17" style="HEIGHT: 12.75pt;"><td align="right" height="17" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt; BACKGROUND-COLOR: transparent;"><font size="2">400000</font></td><td align="right" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">46500</font></td><td class="xl22" align="right" xfmla="=B9/A9" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">11.63%</font></td><td style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2"></font></td><td align="right" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">80000</font></td><td align="right" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">4300</font></td><td class="xl22" align="right" xfmla="=F9/E9" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">5.38%</font></td></tr><tr height="17" style="HEIGHT: 12.75pt;"><td align="right" height="17" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt; BACKGROUND-COLOR: transparent;"><font size="2">800000</font></td><td align="right" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">122500</font></td><td class="xl22" align="right" xfmla="=B10/A10" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">15.31%</font></td><td style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2"></font></td><td align="right" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">160000</font></td><td align="right" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">15500</font></td><td class="xl22" align="right" xfmla="=F10/E10" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">9.69%</font></td></tr><tr height="17" style="HEIGHT: 12.75pt;"><td align="right" height="17" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt; BACKGROUND-COLOR: transparent;"><font size="2">1600000</font></td><td align="right" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">256000</font></td><td class="xl22" align="right" xfmla="=B11/A11" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">16.00%</font></td><td style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2"></font></td><td align="right" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">320000</font></td><td align="right" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">43700</font></td><td class="xl22" align="right" xfmla="=F11/E11" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">13.66%</font></td></tr><tr height="17" style="HEIGHT: 12.75pt;"><td class="xl23" colspan="2" height="17" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt; BACKGROUND-COLOR: transparent;"><font size="2">单位:港币</font></td><td style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2"></font></td><td style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2"></font></td><td class="xl23" colspan="2" style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"><font size="2">单位:新元</font></td><td style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;"></td></tr></tbody></table></p><p>香港交税计算器:<a href="http://sc.info.gov.hk/gb/www.ird.gov.hk/chi/ese/pa_comp_2006_07/cpacfrm.htm">http://sc.info.gov.hk/gb/www.ird.gov.hk/chi/ese/pa_comp_2006_07/cpacfrm.htm</a></p>
[此贴子已经被作者于2007-2-6 13:49:32编辑过] |