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laaal LV9
发表于 30-3-2007 17:36:00
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<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span><table id="Table1" cellspacing="0" cellpadding="0" width="100%" border="0"><tbody><tr><td class="home_header" height="38"><span id="Htmlplaceholdercontrol1">Tax Rates for Non-Resident Individuals<p></p></span></td></tr><tr><td align="right" style="WIDTH: 2px;"></td><td align="right"> </td></tr><tr><td align="right" style="WIDTH: 2px;"></td><td align="right" style="WIDTH: 2px;"></td><!--Element not supported - Type: 8 Name: #comment--></tr><tr><td align="right" style="WIDTH: 2px;"></td><td align="right"> </td></tr><tr><td style="WIDTH: 2px;"></td><td class="home_content"><span id="Htmlplaceholdercontrol2"><p class="MsoNormal" align="right" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-GB" style="FONT-SIZE: 8pt; FONT-FAMILY: Verdana;"><a href="http://www.iras.gov.sg/ESVPortal/iit/pfv_iit-se-a1.1.16+tax+rates+for+non-resident+individuals.asp" target="_blank"><font size="1">Printer-friendly version</font></a></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-GB" style="FONT-SIZE: 8pt; FONT-FAMILY: Verdana;"><font size="1"></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span><a id="empt" name="empt"><font color="#000000" size="1"><u>Employment</u></font></a><font size="1"><u> Income</u></font><br/><br/><font size="1"><p class="MsoNormal" style="MARGIN: 0in 0in 0pt;"><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-size: 7.5pt; mso-bidi-font-family: Arial;"><font size="1">Tax rate for employment income for non-resident individuals is 15% or resident rates, whichever gives rise to higher tax. <p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0in 0in 0pt;"><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-size: 7.5pt; mso-bidi-font-family: Arial;"><font size="1"> <p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0in 0in 0pt;"><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-size: 7.5pt; mso-bidi-font-family: Arial;"><font size="1">However, short-term employment income of 60 days or less is exempt from tax. This rule does not apply if you are a director, public entertainer or exercising a profession in Singapore.<p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0in 0in 0pt;"><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-size: 7.5pt; mso-bidi-font-family: Arial;"> <p></p></span></p></font></span></p><p class="MsoNormal" style="MARGIN: 0in 0in 0pt;"><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-size: 7.5pt; mso-bidi-font-family: Arial;"><font size="1">Tax rate for employment income for non-resident individuals is 15% or resident rates, whichever gives rise to higher tax. <p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0in 0in 0pt;"><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-size: 7.5pt; mso-bidi-font-family: Arial;"><font size="1"> <p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0in 0in 0pt;"><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-size: 7.5pt; mso-bidi-font-family: Arial;"><font size="1">However, short-term employment income of 60 days or less is exempt from tax. This rule does not apply if you are a director, public entertainer or exercising a profession in Singapore.<p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0in 0in 0pt;"><span lang="EN-GB" style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-size: 7.5pt; mso-bidi-font-family: Arial;"> <p></p></span></p></span></td></tr></tbody></table><font size="1"></font></span></p> |
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