~摘要翻译~有翻的不对的地方请大家指教~互相学习谢谢ONE-OFF MEASURES FOR BUSINESSESCorporate Income Tax Rebate or SME Cash Grant [$560 million]Recognising that many companies have seen significant cost pressures in the last year, the Government will provide a set of one-off measures for companies this year: ·
20% corporate income tax rebate, capped at $10,000 for Year of Assessment (YA) 2011;or·
2010年度账目的20%公司所得税净税额回扣,最多不超过$10,000.·
SME Cash Grant amounting to 5% of their revenues in YA2011, subject to a cap of $5,000. This is meant to help small companies which may not benefit fully from the corporate tax rebate as they pay very little taxes. To qualify, these companies must have made CPF contributions in YA2011.·
2010年度账目的5%销售额回扣,最多不超过$5,000Companies will automatically receive the higher of the corporate tax rebate or the grant when IRAS assesses their tax returns. 公司将自动收到以上两种回扣中比较多的之一.Encouraging Employment of Older, Low-wage Workers鼓励雇佣年长者Special Employment Credit [$35 million in FY2011]To encourage employers to attract and keep older workers, the Government will provide employers with a one-off Special Employment Credit (SEC) for older workers covered by the Workfare scheme. Employers will receive a SEC of up to 50% of employer CPF contributions for workers aged 55 to 59, and up to 80% of employer CPF contributions for workers aged 60 and above. The Credits will be paid out over three years.雇佣55岁到59岁,雇主收回50%雇主CPF付款。雇佣60岁以上收回80%。More details will be announced by the Ministry of Manpower.Enhancing Productivity and Innovation Credit [$520 million a year in total]From YA2011, the Government will make the following enhancements to the Productivity and Innovation Credit (PIC), which was introduced last year to promote investments in six categories of productivity and related activities, namely: 生产与创新奖励计划1.
Research and Development 研发费用2.
Approved Design 批准的设计3.
Acquisition of Intellectual Property 购买知识产权4.
Registration of Intellectual Property 注册知识产权5.
Purchase/Lease of Prescribed Automation Equipment 购买/租用自动化设备6.
Training of Employees 员工培训Tax Deduction, Tax Deferral Option & Cash Payout Option Businesses will be allowed to deduct from their taxable income 400% of the first $400,000 of expenditure for each of the above six categories, up from the 250% tax deduction and the cap of $300,000 of expenditure for each category currently. A company can now get $680 in tax savings for every $1,000 invested, up from $425 currently.以上6项费用可以抵扣其400%的税收利润，每一项的上限为$400,000。For up to $100,000 of qualifying expenditure incurred in the current year, businesses can apply to defer the same quantum of tax payable in the same year. This deferred tax is paid next year. The tax deferral applies for expenditures incurred for YA 2012 to YA 2015.The Government will also enhance the current cash payout option under the PIC scheme, which was introduced to benefit SMEs who pay little or no taxes, but wish to invest in productivity. Instead of claiming tax deduction, businesses can opt for a cash payout of up to $30,000 for the first $100,000 of their investments, up from a maximum grant of $21,000 currently. 以上6项费用可以转换为现金退还，上限为$30,000.(C3) Raising Employer CPF Contribution Rate The employer CPF contribution rate will be raised by 0.5 percentage points, bringing the total CPF contribution rate to 36%. 2011年九月CPF将上涨到36%，雇员为20%雇主为16%。(C4) Revision in CPF Salary Ceiling The CPF salary ceiling will be revised from $4,500 to $5,000 per month to keep pace with income growth in recent years. 2011年九月CPF月度薪金上限上调止$5,000。
就是PIC嘛
回复 cqw9901 的帖子
对啊, 是PIC,用的好可以省挺多钱的~
10年前。。。。阿公就说投资IP好。。。。回报高。。。。
10年后。。。。还在说一样的p话。。。。
回复 kevin_an 的帖子
员工没有影响啊~难道您是老板~
回复 taylorMaking 的帖子
哈哈~同感~没神马新意
回复 kevin_an 的帖子
账目上有需要帮忙的地方,请联系我~
CPF 涨的好给力呀。。。
回复 kzi1984 的帖子
是啊~老板压力就大 了~
老板表示鸭梨很大很大，CPF 涨，LEVY涨 ,INSURANCE 涨。。。。
回复 kzi1984 的帖子
哈哈~其实新加坡中小企业生意很好做的~比国内容易很多了~