ZT: 供参考。。
Three Ways to Reduce Personal Income Tax in Singapore
With the calendar year coming to an end, it also means that it would soon be time to file income tax returns in the upcoming April. What should you do to reduce your tax payable, legally?
Tax planning is not just for the rich with access to business trusts and offshore tax havens. Assuming you are a middle-class Singaporean with income that is taxable in Singapore, these are 3 of the best ways to do some tax planning.
01) Contribute to the SRS (Supplementary Retirement Scheme)
Pros:
SRS contributions are eligible for tax relief (up to $12,750), with no restrictions on age
Only 50% of the withdrawals from SRS are taxable at retirement
Cons:
Withdrawals are treated as income and therefore subjected to income tax
A 5% penalty for premature withdrawal will be imposed
How:
Open an SRS account with a local bank. This can be done via internet banking (such as via OCBC)
If you are investing in equities (or unit trusts), inform your stock broker (or funds distributor) your SRS account number
More information:
http://app.mof.gov.sg/supplementary_retirement_scheme.aspx
02) Making a Voluntary Contribution to your CPF Medisave Account
Pros:
Funds in the Medisave Account enjoy 4% interest (as do those in the Special Account), compared to the 2.5% in the Ordinary Account
Cons:
Voluntary contribution to all 3 CPF Accounts are non-tax deductible
Contributions cannot be used for housing or investments
How:
CPF E-Payment (internet banking), AXS Station, iNETS Kiosk, GIRO or cheque
More information:
http://ask-us.cpf.gov.sg/Home/hy … op=YES&mesid=378184
03) Making Cash Top-ups under the CPF Minimum Sum Topping-Up Scheme
Pros:
Two separate tax reliefs are applicable ($7,000 relief for topping to own CPF account and another $7,000 for topping up to family members). Each caregiver who contributes is eligible for up to $7,000 in relief, even if the top-up is to the same recipient
Top-ups to SA can be used for investments, provided the SA has more than $40,000
Funds in SA earn 4% interest
Cons:
Tax relief restricted to tops up for parents, grandparents, spouse and siblings
Tax relief for siblings/spouse is subject to the condition that the recipient earns $4,000 or less in the preceding year (starting from Year of Assessment 2011)
Tax relief is not applicable for CPF-to-CPF top-ups
How:
CPF E-Payment (internet banking)
More information:
http://www.iras.gov.sg/irasHome/page04.aspx?id=196
http://ask-us.cpf.gov.sg/explorefaq.asp?category=23018
Which Way to Choose?
If you are constrained by the amount of cash you can deploy (as most of us are), how should you prioritize your contributions?
Caring for elderly parents/grandparents
If you have elderly parents or grandparents who have already reached the minimum sum draw-down age (which is currently 62 and will rise to 65 in the year 2019), then topping up their CPF accounts may be the most logical thing to do, since they have immediate access to the cash you topped up.
Growing portfolio with excess funds and appetite for risk
On the other hand, if you are focused on aggressively building up your investment portfolio (e.g. in equities and unit trusts) with your excess funds which are not expected to be utilized in the foreseeable future, then contributing to the SRS would allow you to achieve the same objective, while getting tax relief at the same time.
Have more than $40,000 in SA and looking to invest conservatively
If you already have $40,000 or more in your Special Account, then topping up your own SA would allow you to invest what you contribute, under a set of conservative rules under the CPFIS-SA. If you are not looking to invest or are waiting for the right opportunity, the 4% interest in the SA doesn’t hurt.
Saving for medical emergencies and risk averse
If you are risk averse and are looking for a higher than fixed deposit rate of return, with the intention of saving for medical emergencies in the future, then making contributions to the Medisave account is your best bet.
ZT: (from 韩蔫)
精细打算 SRS 退休补助计划
就如前天说的，SRS 是一项退休储蓄计划。政府是为了鼓励人民在退休后生活做好准备，要学会未雨愁谋，并以节约税务来引诱人民定期的储蓄，以实现黄金岁月的美梦。
在你还没决定开SRS户口前，我来说一说 SRS 的坏处。
1) 存在 SRS 户口里的存款，若在法定退休年龄 (62 岁) 之前是取出，存户需要在所提出的存款上纳税，还会被罚 5% 的罚金。
但是如果在法定退休年龄 (62 岁) 之后取出SRS存款，存户只需为提出数额的一半纳税。要是存户分十年来提出存款，将会节约更多税款或者甚至不需要付税。
2) 我们不知道在二，三十年后的个人所得税率将会是多少, 若是将来所得税率提高，那么存户所能省下的税款就不多了。
虽然这十年来，个人所得税率逐渐的往下调，2007 年的所得税率是从3.5% 到20%。经济学家估计政府为了能吸引外来人才来新加坡发展，Direct Tax 如个人所得税率会往下调，但是这只是专家猜测。
其实, SRS 是一项长期性的储蓄计划，你要有心理准备来看待这笔看的到，用不到的钱。
当然 SRS 并非适合每个人。
那些低收入者，如年薪SG$30千以下，就很难享用到退休补助计划的好处（如: tax relief），这是因为他们本来已经不需要缴税或只付非常少的税务。
年薪在 $100K以上的非常高收入者呢？ 有钱人也能利用SRS来减低一小部分的税务。我想，有钱人不用担心，退休后的生活吧~
我的结论是，SRS 非常适合年收入SG$40千至SG$80千中层人士。
从数据算来，这部分人在30年内，可以节约大概SG$18千至SG$30千左右的税务。虽然数目不多，若是把每年存入SRS的存款（SG$11475)，加利息（1%) , 累积三十年后，将会存有超过SG$400千现金。再加上 CPF里的存款，要实现有一百万退休金(one million dollar retirement fund) 的梦想却对不是问题。
:o:o
Supplementary Retirement Scheme 简称 SRS （退休补助计划）是一项自愿性的的退休储蓄计划，年满 21 岁或以上的工作人士都可参与。新加坡公民，永久居民及居住在本地的外国人都有资格参与。
你可以随时参与 SRS 计划及每月自己决定存款金额，只要不超过规定顶限。
目前的顶限如下：
新加坡公民及永久居民每年最多可存入 SRS 户头的额数是SG$11,475而外国公民每年最多可存入 SRS 户头的额数是 SG$26,775
其实SRS 计划主要有几个好处:
1. 存入 SRS 户头的款项是免税的 （tax relief）
2. 我们可以把存在SRS 户头的资金用来进行各种投资，包括定期存款，基金等的，以增加退休储蓄．
3. SRS 户头中的所有投资利得都可免税。（Investment gains will accumulate tax-free in SRS）
4. 正确来说是延迟税务 (Deferred)，因为SRS 存款只在提取时才需纳税。若你在退休后提取SRS存款，只需为提出数额的一半纳税。
楼主能给翻译一下么？
看了我一头都是雾水~
俺是考壁K，只知道标题大该是：
三条路减少个人收入税在新加坡。。
其它就不知道了，
全部都是交你把钱放进CPF的。
把钱送去坐监牢还是花少一点的钱去打水漂呢？这是个问题。:lol
2 late liao, this need to be done by 31st Dec
大多没什么意思，都是要退休以后才能得到的，利息高倒是真的。缴税多的，可以考虑
写过一点：关于自己缴交公积金是否免税
不迟,因为估计本坛今年很多人会发大财。。
这个估计好啊。希望俺是其中一个。
引用: 我的结论是，SRS 非常适合年收入SG$40千至SG$80千中层人士。
从数据算来，这部分人在30年内，可以节约大概SG$18千至SG$30千左右的税务。这个看不懂。哪有这么多税务？缴税收入而已吧？
引用: 虽然数目不多，若是把每年存入SRS的存款（SG$11475)，加利息（1%) , 累积三十年后，将会存有超过SG$400千现金。觉得这个很危险，或不值得。因为他们本来就没有多少现金、每年拿那么多进去、真的是强制储蓄了、太没有灵活性了
就算没有利息，十年十多万，可以办好多事情了。不可以都等到30年后，到那个时候，很多事情已经做不了了
当然，偶尔为之是可以的。
SRS不仅每年有个最高存入额限制,总数也有个限制,现在好象是8W+
另外这个SRS也是可以拿来投资股票一类的
可以把这个楼的内容放进第一页。