{"id":8222,"date":"2022-01-03T07:59:24","date_gmt":"2022-01-03T07:59:24","guid":{"rendered":"http:\/\/demo.moodbiz.vn\/?p=8222"},"modified":"2024-05-10T09:05:10","modified_gmt":"2024-05-10T09:05:10","slug":"co-che-mien-thue-thu-nhap-doanh-nghiep-tai-singapore","status":"publish","type":"post","link":"https:\/\/jnt.asia\/en\/co-che-mien-thue-thu-nhap-doanh-nghiep-tai-singapore\/","title":{"rendered":"C\u01a0 CH\u1ebe MI\u1ec4N THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P T\u1ea0I SINGAPORE"},"content":{"rendered":"<p>Trong c\u00e1c lo\u1ea1i thu\u1ebf t\u1ea1i Singapore, b\u00ean c\u1ea1nh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 lo\u1ea1i thu\u1ebf \u0111\u01b0\u1ee3c quan t\u00e2m nhi\u1ec1u nh\u1ea5t hi\u1ec7n nay.\u00a0<\/p>\r\n\r\n\r\n\r\n<p>T\u1ea1i Singapore, m\u1ee9c thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 17%, \u00e1p d\u1ee5ng cho c\u1ea3 doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba l\u1eabn doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i. Tr\u00ean th\u1ef1c t\u1ebf, c\u00e1c kho\u1ea3n thu\u1ebf thu nh\u1eadp m\u00e0 m\u1ed9t doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng t\u1ea1i n\u01b0\u1edbc n\u00e0y l\u00e0 \u00edt h\u01a1n nhi\u1ec1u so v\u1edbi m\u1ee9c 17%. Nguy\u00ean nh\u00e2n l\u00e0 do t\u1ea1i Singapore, c\u00e1c c\u00f4ng ty c\u00f3 th\u1ec3 v\u1eadn d\u1ee5ng phong ph\u00fa c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh v\u00e0 c\u01a1 ch\u1ebf \u01b0u \u0111\u00e3i \u0111\u1ec3 gi\u1ea3m b\u1edbt thu\u1ebf thu nh\u1eadp m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p.<\/p>\r\n\r\n\r\n\r\n<p>Trong s\u1ed1 \u0111\u00f3, doanh nghi\u1ec7p th\u01b0\u1eddng \u00e1p d\u1ee5ng 2 ch\u01b0\u01a1ng tr\u00ecnh ti\u00eau bi\u1ec3u sau \u0111\u00e2y:<\/p>\r\n\r\n\r\n\r\n<p><strong>1. Ch\u01b0\u01a1ng tr\u00ecnh mi\u1ec5n thu\u1ebf cho c\u00e1c c\u00f4ng ty m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp<\/strong><\/p>\r\n\r\n\r\n\r\n<p>Theo ch\u01b0\u01a1ng tr\u00ecnh n\u00e0y, c\u00e1c c\u00f4ng ty m\u1edbi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf sau \u0111\u00e2y cho ba n\u0103m t\u00ednh thu\u1ebf li\u00ean ti\u1ebfp \u0111\u1ea7u ti\u00ean. Vi\u1ec7c mi\u1ec5n thu\u1ebf cho c\u00e1c c\u00f4ng ty \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n trong 3 n\u0103m t\u00ednh thu\u1ebf li\u00ean ti\u1ebfp \u0111\u1ea7u ti\u00ean nh\u01b0 sau (\u00e1p d\u1ee5ng t\u1eeb n\u0103m 2020 tr\u1edf \u0111i):<\/p>\r\n\r\n\r\n\r\n<ul>\r\n<li>Mi\u1ec5n 75% \u0111\u1ed1i v\u1edbi 100.000 SGD \u0111\u1ea7u ti\u00ean c\u1ee7a thu nh\u1eadp t\u00ednh thu\u1ebf; v\u00e0<\/li>\r\n<li>Mi\u1ec5n th\u00eam 50% cho 100.000 SGD thu nh\u1eadp t\u00ednh thu\u1ebf ti\u1ebfp theo.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>&nbsp;<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><strong>Thu nh\u1eadp ch\u1ecbu thu\u1ebf ($)<\/strong><\/td>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><strong>M\u1ee9c thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"has-text-align-center\" data-align=\"center\">0-100.000<\/td>\r\n<td class=\"has-text-align-center\" data-align=\"center\">4,25%<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"has-text-align-center\" data-align=\"center\">100.001-200.000<\/td>\r\n<td class=\"has-text-align-center\" data-align=\"center\">8,5%<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"has-text-align-center\" data-align=\"center\">Tr\u00ean 200.000<\/td>\r\n<td class=\"has-text-align-center\" data-align=\"center\">17%<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>C\u00f4ng ty b\u1ea1n s\u1ebd c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n cho ch\u01b0\u01a1ng tr\u00ecnh n\u00e0y n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c ti\u00eau ch\u00ed sau \u0111\u00e2y:<\/p>\r\n\r\n\r\n\r\n<ul>\r\n<li>C\u00f4ng ty \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp t\u1ea1i Singapore<\/li>\r\n<li>L\u00e0 c\u01b0 d\u00e2n thu\u1ebf (tax resident) c\u1ee7a Singapore \u0111\u1ed1i v\u1edbi n\u0103m t\u00ednh thu\u1ebf \u0111\u00f3<\/li>\r\n<li>C\u00f4ng ty c\u00f3 t\u1ed5ng v\u1ed1n c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp b\u1edfi kh\u00f4ng qu\u00e1 20 c\u1ed5 \u0111\u00f4ng trong su\u1ed1t th\u1eddi k\u1ef3 c\u01a1 s\u1edf cho n\u0103m t\u00ednh thu\u1ebf \u0111\u00f3, trong \u0111\u00f3:\r\n<ul>\r\n<li>T\u1ea5t c\u1ea3 c\u00e1c c\u1ed5 \u0111\u00f4ng l\u00e0 c\u00e1 nh\u00e2n<\/li>\r\n<li>C\u00f3 \u00edt nh\u1ea5t 1 c\u1ed5 \u0111\u00f4ng l\u00e0 c\u00e1 nh\u00e2n n\u1eafm gi\u1eef \u00edt nh\u1ea5t 10% s\u1ed1 c\u1ed5 ph\u1ea7n ph\u1ed5 th\u00f4ng \u0111\u00e3 ph\u00e1t h\u00e0nh c\u1ee7a c\u00f4ng ty<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>Ngo\u00e0i ra, c\u00e1c c\u00f4ng ty ho\u1ea1t \u0111\u1ed9ng trong ng\u00e0nh ngh\u1ec1 \u0111\u1ea7u t\u01b0 (Investment Holding) ho\u1eb7c c\u00e1c c\u00f4ng ty b\u00e1n bu\u00f4n v\u00e0 \u0111\u1ea7u t\u01b0 ti\u1ebfn tri\u1ec3n b\u1ea5t \u0111\u1ed9ng s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c tham gia h\u01b0\u1edfng l\u1ee3i t\u1eeb ch\u01b0\u01a1ng tr\u00ecnh n\u00e0y.<\/p>\r\n\r\n\r\n\r\n<p>\u0110\u1ec3 y\u00eau c\u1ea7u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, b\u1ea1n c\u1ea7n ho\u00e0n th\u00e0nh c\u00e1c ph\u1ea7n li\u00ean quan c\u1ee7a h\u1ed3 s\u01a1 Thu nh\u1eadp t\u00ednh ph\u00ed \u01b0\u1edbc t\u00ednh (ECI) v\u00e0 c\u00e1c t\u1edd khai thu\u1ebf TNDN (M\u1eabu C-S \/ M\u1eabu C-S (Lite) \/ M\u1eabu C)<\/p>\r\n\r\n\r\n\r\n<p><strong>2. Ch\u01b0\u01a1ng tr\u00ecnh mi\u1ec5n thu\u1ebf m\u1ed9t ph\u1ea7n cho c\u00e1c c\u00f4ng ty (PTE)<\/strong><\/p>\r\n\r\n\r\n\r\n<p>T\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty \u0111\u1ec1u \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf m\u1ed9t ph\u1ea7n (PTE), tr\u1eeb khi h\u1ecd \u0111ang y\u00eau c\u1ea7u mi\u1ec5n thu\u1ebf cho c\u00e1c c\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp.\u00a0<\/p>\r\n\r\n\r\n\r\n<p>V\u1edbi ch\u01b0\u01a1ng tr\u00ecnh PTE, nh\u1eefng c\u00f4ng ty \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i \u00edch sau:<\/p>\r\n\r\n\r\n\r\n<ul>\r\n<li>Mi\u1ec5n 75% \u0111\u1ed1i v\u1edbi $ 10.000 \u0111\u1ea7u ti\u00ean c\u1ee7a thu nh\u1eadp t\u00ednh thu\u1ebf;<\/li>\r\n<li>Mi\u1ec5n 50% cho $ 190,000 ti\u1ebfp theo c\u1ee7a thu nh\u1eadp t\u00ednh thu\u1ebf.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>&nbsp;<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><strong>Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong><\/td>\r\n<td class=\"has-text-align-center\" data-align=\"center\"><strong>M\u1ee9c thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"has-text-align-center\" data-align=\"center\">0-10.000<\/td>\r\n<td class=\"has-text-align-center\" data-align=\"center\">4,25%<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"has-text-align-center\" data-align=\"center\">10.001-200.000<\/td>\r\n<td class=\"has-text-align-center\" data-align=\"center\">8,5%<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"has-text-align-center\" data-align=\"center\">Tr\u00ean 200.000<\/td>\r\n<td class=\"has-text-align-center\" data-align=\"center\">17%<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p class=\"has-text-align-right\"><strong>Auth. Alice Mac<\/strong><\/p>\r\n\r\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Trong c\u00e1c lo\u1ea1i thu\u1ebf t\u1ea1i Singapore, b\u00ean c\u1ea1nh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 lo\u1ea1i [&hellip;]<\/p>","protected":false},"author":1,"featured_media":12671,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[158,125,137],"tags":[169,173,144,174,142],"_links":{"self":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/8222"}],"collection":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/comments?post=8222"}],"version-history":[{"count":2,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/8222\/revisions"}],"predecessor-version":[{"id":12870,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/8222\/revisions\/12870"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/media\/12671"}],"wp:attachment":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/media?parent=8222"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/categories?post=8222"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/tags?post=8222"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}