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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Income tax in Singapore ： ウィキペディア英語版 Income tax in Singapore Income Tax in Singapore can be categorized into two types, viz. individual income tax 〔(【引用サイトリンク】url=http://www.iras.gov.sg/irasHome/page.aspx?id=9974 )〕 and corporate income tax.〔(【引用サイトリンク】url=https://www.3ecpa.com.sg/services/taxation/company-income-tax/ )〕 The two types cover both income earned within the country and outside for individuals and corporate entities. ==Individual income tax== Individual income tax in Singapore is payable on an annual basis, it is currently based on the progressive tax system (for local residents and tax residents), with taxes ranging from 0% to 20% since Year of Assessment 2007. The Year of Assessment (YA) is based on the calendar year commencing 1 January to 31 December, and is payable on a preceding year basis, whereby taxes payable per year of assessment is based on income earned in the preceding calendar year. Taxation is based on the source principle, in which only income earned at source, in this case in Singapore, or those derived from overseas but received in Singapore, are taxable. Any income arising from sources outside Singapore and received in Singapore on or after 1 January 2004 by an individual (other than partners of a partnership) is exempt from tax. This system has the potential to allow for tax avoidance practiced by individuals who derive income from abroad, gain tax exemptions via their non-resident status there, and use this income outside Singapore. Expatriates and foreign workers in Singapore are also liable for paying income tax.〔(【引用サイトリンク】url=http://www.iras.gov.sg/irasHome/page01.aspx?id=88 )〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Income tax in Singapore」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.