Singapore Yoletsa Misonkho ndi Mgwirizano Wapawiri Wapawiri (DTA)

Mabungwe akunyumba omwe amalipira mitundu ina ya ndalama kwa omwe siomwe akukhalamo amafunika kupewa msonkho.

Pokhapokha ngati mgwirizano wocheperako ukugwira ntchito, chiwongola dzanja pa ngongole ndi kubwereka kuchokera kuzinthu zosunthika zimakhala ndi WHT pamlingo wa 15%. Malipiro amisonkho amakhala ndi WHT pamlingo wa 10%. Misonkho yomwe yabisidwa imayimira msonkho womaliza ndipo imagwira ntchito kwa okhawo omwe sanakhaleko ku Singapore ndipo alibe PE ku Singapore. Thandizo laukadaulo ndi chindapusa cha ntchito zomwe zachitika ku Singapore zimakhomeredwa misonkho pamlingo wodziwika wamakampani. Komabe, iyi si msonkho womaliza. Malipiro, chiwongola dzanja, kubweza katundu wosunthika, thandizo laukadaulo, ndi chindapusa zitha kuchotsedwa ku WHT nthawi zina kapena kutsitsidwa pamisonkho, nthawi zambiri pamakhala zolimbikitsira ndalama kapena ma DTA.

Malipiro omwe amaperekedwa kwa osangalatsa pagulu ndi akatswiri omwe siomwe amakhala ku Singapore nawonso amalandila msonkho womaliza wa 15% pamalipiro awo onse. Kwa osangalatsa pagulu, uwu ukuwoneka ngati msonkho womaliza pokhapokha atakhala oyenera kukhomeredwa msonkho ngati nzika zamsonkho ku Singapore. Komabe, akatswiri osakhala komweko atha kusankha kuti azikhomeredwa msonkho pamisonkho yomwe ikupezeka kwa anthu osakhala ku 22% pamalipiro ngati izi zingabweretse mtengo wotsika. Mulingo wa WHT pa zolipira kwa osakhala osakhalitsa adatsitsidwa mpaka 10% kuyambira 22 February 2010 mpaka 31 Marichi 2020.

Ndalama zolipirira sitima zapakhomo sizikhala za WHT.

Mitengo ya WHT ikuwonetsedwa patebulo lotsatirali.

Zolemba

1. Singapore ilibe WHT pamalipiro koposa msonkho pa phindu lomwe magawo amalandilidwa. Komabe, mapangano ena amapereka WHT pazolipira ngati Singapore ingakakamize WHT mtsogolomo.

2. Mitengo yosagwirizana (msonkho womaliza) imagwira ntchito kwa okhawo omwe sanachite bizinesi ku Singapore komanso omwe alibe PE ku Singapore. Mlingowu ukhoza kuchepetsedwanso ndi zolimbikitsa msonkho.

3. Chidwi :
   1. Mtengo wotsika kapena kukhululukidwa ngati kulandiridwa ndi bungwe lazachuma.
   2. Kutulutsidwa ngati kulipidwa kuboma.
   3. Mtengo wotsika kapena kukhululukidwa ngati kulipidwa ndi ntchito yovomerezeka ya mafakitale.
   4. Kuchotsedwa ngati kulipidwa ndi banki ndikulandiridwa ndi banki.
   5. Kuchotsedwa ngati kulipidwa ku banki koma kulumikizidwa ndi mgwirizano waboma kapena kulipidwa ku mabungwe / mabanki ena.
   6. Kuchotsedwa ngati kulipidwa malinga ndi ngongole yovomerezeka kapena ngongole.
   7. Kuchotsedwa ngati kulipidwa ku thumba la penshoni lovomerezeka.
   8. Mtengo wotsika ukaperekedwa ku bungwe lazachuma kapena kampani ya inshuwaransi kapena kulipira ngongole yokhudzana ndi ngongole yobwera chifukwa chogulitsa ngongole ya chida chilichonse, malonda, kapena ntchito.
   9. Kuchotsedwa ngati kulipidwa ndi bungwe lazachuma.
   10. Kutulutsidwa ngati kulipidwa ndi boma.
   11. Kuchotsedwa ngati kulipidwa pangongole, ngongole, kapena ngongole yomwe boma limapereka.
   12. Kuchotsera ngati kulipira ngongole iliyonse ya ngongole yomwe ili pamsika wogulitsa wodziwika.
4. Malipiro :
   1. Malipiro aumwini aumwini kapena zaluso, kuphatikiza ndalama zapa kanema, amakhoma msonkho pamlingo wosagwirizana.
   2. Mtengo wotsika wa zolipira zokhudzana ndi mafakitale, malonda, kapena zida zasayansi.
   3. Malipiro a zantchito, zaluso, kapena ntchito zasayansi, kupatula mapulogalamu apakompyuta, koma kuphatikiza mafumu, sizingafanane.
   4. Kutsika kwa 5% pamalipiro aumwini pa zolembalemba, zaluso, kapena ntchito zasayansi, kuphatikiza makanema a cinematograph, kapena makanema kapena matepi omwe amagwiritsidwa ntchito pawailesi kapena pawailesi yakanema, ndi 8% pamalipiro olumikizana ndi ma patent, zizindikilo, mapangidwe kapena mtundu, dongosolo , chinsinsi, kapena njira, kapena zida za mafakitale, zamalonda, kapena zasayansi.>
   5. Zotsika pamanja pamanja pazolemba, zaluso, kapena ntchito zasayansi, kuphatikiza makanema a cinematograph, kapena makanema kapena matepi omwe amagwiritsidwa ntchito pawailesi kapena kanema wawayilesi.
   6. Misonkho yocheperako yolipira yolumikizana ndi ma patent, mapangidwe, njira zachinsinsi, kapena mafakitale, malonda, kapena zida zasayansi / zokumana nazo.
5. Mapangano :
   1. Pangano ndi Bermuda limangokhudza kusinthana kwa chidziwitso.
   2. Pangano ndi Chile limangokhudza zombo zapadziko lonse lapansi.
   3. Mapangano ndi Brazil, Hong Kong, ndi United States amangokhudza zochitika zonyamula ndi zoyendetsa ndege zokha.
   4. Pangano kapena mitengo yotsika imagwira kuyambira 1 Januware 2018.

Werengani zambiri

• Misonkho Yopeza Kampani ku Singapore
• Kupanga kampani yaku Singapore kumayiko ena