A yoo ṣe ifitonileti nikan fun awọn iroyin tuntun ati ifihan fun ọ.
Awọn ile-iṣẹ ti inu ilu n san awọn iru owo-ori kan fun awọn ti kii ṣe olugbe ni a nilo lati fa owo-ori duro.
Ayafi ti oṣuwọn adehun kekere kan ba waye, anfani lori awọn awin ati awọn yiyalo lati ohun-ini gbigbe ni o wa labẹ WHT ni iwọn 15%. Awọn sisanwo ọba wa labẹ WHT ni iwọn 10%. Ti da owo-ori duro fun owo-ori ti o pari ati pe o kan si awọn ti kii ṣe olugbe ti ko gbe eyikeyi iṣowo ni Ilu Singapore ati pe wọn ko ni PE ni Singapore. Iranlọwọ imọ-ẹrọ ati awọn idiyele iṣakoso fun awọn iṣẹ ti a ṣe ni Ilu Singapore ni owo-ori ni oṣuwọn ajọ ti o bori. Sibẹsibẹ, eyi kii ṣe owo-ori ikẹhin. Awọn ẹtọ Royal, iwulo, yiyalo ti ohun-ini gbigbe, iranlọwọ imọ-ẹrọ, ati awọn owo iṣakoso le jẹ alayokuro lati WHT ni awọn ipo kan tabi koko-ọrọ idinku ninu awọn oṣuwọn owo-ori, nigbagbogbo labẹ awọn iwuri eto inawo tabi awọn DTA.
Awọn sisanwo ti a ṣe si awọn ere idaraya ti ara ilu ati awọn akosemose ti kii ṣe olugbe ti o ṣe awọn iṣẹ ni Ilu Singapore tun jẹ labẹ owo-ori ikẹhin ti 15% lori owo-ori nla wọn. Fun awọn aṣenọju ara ilu, eyi han lati jẹ owo-ori ikẹhin ayafi ti wọn ba yẹ lati jẹ owo-ori bi awọn olugbe owo-ori Singapore. Bibẹẹkọ, awọn akosemose ti kii ṣe olugbe le yan lati jẹ owo-ori ni owo-ori ti nṣakoso fun awọn ẹni-kọọkan ti kii ṣe olugbe ti 22% lori owo-ori ti n wọle ti abajade yii ba jẹ iye owo-ori kekere. Oṣuwọn WHT lori awọn sisanwo si awọn ere idaraya ti kii ṣe olugbe ti dinku si 10% lati 22 Kínní 2010 si 31 Oṣu Kẹta Ọjọ 2020.
Awọn sisanwo ọya iwe-aṣẹ ọkọ oju-omi ko si labẹ WHT.
Awọn oṣuwọn WHT han ni tabili atẹle.
Olugba | WHT (%) | ||
---|---|---|---|
Awọn pinpin (1) | Anfani (2) | Awọn ọba (2) | |
Olukuluku olugbe | 0 | 0 | 0 |
Awọn ile-iṣẹ olugbe | 0 | 0 | 0 |
Awọn ile-iṣẹ ti kii ṣe olugbe ati awọn ẹni-kọọkan: | |||
Ti kii ṣe adehun | 0 | 15 | 10 |
Adehun: | |||
Albania | 0 | 5 (3b) | 5 |
Ọstrelia | 0 | 10 | 10 (4a) |
Austria | 0 | 5 (3b, d) | 5 |
Bahrain | 0 | 5 (3b) | 5 |
Bangladesh | 0 | 10 | 10 (4a) |
Barbados | 0 | 12 (3b) | 8 |
Belarus | 0 | 5 (3b) | 5 |
Bẹljiọmu | 0 | 5 (3b, d) | 3/5 (4b) |
Bermuda (5a) | 0 | 15 | 10 |
Ilu Brasil (5c) | 0 | 15 | 10 |
Brunei | 0 | 5/10 (3a, b) | 10 |
Bulgaria | 0 | 5 (3b) | 5 |
Kambodia (5d) | 0 | 10 (3b) | 10 |
Ilu Kanada | 0 | 15 (3e) | 10 |
Chile (5b) | 0 | 15 | 10 |
China, Orilẹ-ede Eniyan ti | 0 | 7/10 (3a, b) | 6/10 (4b) |
Kipru | 0 | 7/10 (3a, b) | 10 |
Apapọ Ilẹ Ṣẹẹki | 0 | 0 | 0/5/10 (4b, 4c) |
Denmark | 0 | 10 (3b) | 10 |
Ecuador | 0 | 10 (3a, b) | 10 |
Egipti | 0 | 15 (3b) | 10 |
Estonia | 0 | 10 (3b) | 7.5 |
Etiopia (5d) | 0 | 5 | 5 |
Awọn erekusu Fiji, Republic of | 0 | 10 (3b) | 10 |
Finland | 0 | 5 (3b) | 5 |
France | 0 | 0/10 (3b, k) | 0 (4a) |
Georgia | 0 | 0 | 0 |
Jẹmánì | 0 | 8 (3b) | 8 |
Guernsey | 0 | 12 (3b) | 8 |
Ilu Họngi Kọngi (5c) | 0 | 15 | 10 |
Hungary | 0 | 5 (3b, d) | 5 |
India | 0 | 10/15 (3a) | 10 |
Indonesia | 0 | 10 (3b, e) | 10 |
Ireland | 0 | 5 (3b) | 5 |
Isle ti Eniyan | 0 | 12 (3b) | 8 |
Israeli | 0 | 7 (3b) | 5 |
.Tálì | 0 | 12.5 (3b) | 10 |
Japan | 0 | 10 (3b) | 10 |
Jersey | 0 | 12 (3b) | 8 |
Kasakisitani | 0 | 10 (3b) | 10 |
Korea, Olominira ti | 0 | 10 (3b) | 10 |
Kuwait | 0 | 7 (3b) | 10 |
Lao Eniyan ti Orilẹ-ede Democratic | 0 | 5 (3b) | 5 |
Latvia | 0 | 10 (3b) | 7.5 |
Libiya | 0 | 5 (3b) | 5 |
Liechtenstein | 0 | 12 (3b) | 8 |
Lithuania | 0 | 10 (3b) | 7.5 |
Luxembourg | 0 | 0 | 7 |
Malesia | 0 | 10 (3b, f) | 8 |
Malta | 0 | 7/10 (3a, b) | 10 |
Mauritius | 0 | 0 | 0 |
Mẹsiko | 0 | 5/15 (3a, b) | 10 |
Mongolia | 0 | 5/10 (3a, b) | 5 |
Ilu Morocco | 0 | 10 (3b) | 10 |
Mianma | 0 | 8/10 (3a, b) | 10 |
Fiorino | 0 | 10 (3b) | 0 (4a) |
Ilu Niu silandii | 0 | 10 (3b) | 5 |
Norway | 0 | 7 (3b) | 7 |
Oman | 0 | 7 (3b) | 8 |
Pakistan | 0 | 12.5 (3b) | 10 (4a) |
Panama | 0 | 5 (3b, d) | 5 |
Papua New Guinea | 0 | 10 | 10 |
Philippines | 0 | 15 (3e) | 10 |
Polandii | 0 | 5 (3b) | 2/5 (4b) |
Portugal | 0 | 10 (3b, f) | 10 |
Qatar | 0 | 5 (3b) | 10 |
Romania | 0 | 5 (3b) | 5 |
Gbogboogbo ilu Russia | 0 | 0 | 5 |
Rwanda | 0 | 10 (3a) | 10 |
San Marino | 0 | 12 (3b) | 8 |
Saudi Arebia | 0 | 5 | 8 |
Seychelles | 0 | 12 (3b) | 8 |
Orílẹ̀-èdè Slovak | 0 | 0 | 10 |
Slovenia | 0 | 5 (3b) | 5 |
gusu Afrika | 0 | 7.5 (3b, j, l) | 5 |
Sipeeni | 0 | 5 (3b, d, f, g) | 5 |
Sri Lanka (5d) | 0 | 10 (3a, b) | 10 |
Sweden | 0 | 10/15 (3b, c) | 0 (4a) |
Siwitsalandi | 0 | 5 (3b, d) | 5 |
Taiwan | 0 | 15 | 10 |
Thailand | 0 | 10/15 (3a, b, h) | 5/8/10 (4d) |
Tọki | 0 | 7.5 / 10 (3a, b) | 10 |
Orilẹ-ede Ukraine | 0 | 10 (3b) | 7.5 |
Apapọ Arab Emirates | 0 | 0 | 5 |
apapọ ijọba Gẹẹsi | 0 | 5 (3a, b, i) | 8 |
Orilẹ Amẹrika (5c) | 0 | 15 | 10 |
Uruguay (5d) | 0 | 10 (3b, d, j, k) | 5/10 (4e) |
Usibekisitani | 0 | 5 | 8 |
Vietnam | 0 | 10 (3b) | 5/10 (4f) |
Awọn akọsilẹ
Ilu Singapore ko ni WHT lori awọn ere lori ati loke owo-ori lori awọn ere ti eyiti awọn ikede ti kede. Sibẹsibẹ, diẹ ninu awọn adehun pese fun WHT ti o pọ julọ lori awọn ipin ti o yẹ ki Singapore fa iru WHT bẹẹ ni ọjọ iwaju.
Awọn oṣuwọn ti kii ṣe adehun (owo-ori ikẹhin) kan nikan si awọn ti kii ṣe olugbe ti ko ṣe iṣowo ni Ilu Singapore ati awọn ti ko ni PE ni Singapore. Oṣuwọn yii le dinku siwaju sii nipasẹ awọn iwuri owo-ori.
Awọn iroyin tuntun & awọn oye lati kakiri agbaye ti a mu wa fun ọ nipasẹ awọn amoye IBC Ọkan
A ni igberaga nigbagbogbo ti jijẹ Oluṣowo Iṣowo ti o ni iriri ati Awọn iṣẹ Ajọṣepọ ni ọja kariaye. A pese iye ti o dara julọ ati ifigagbaga julọ si ọ bi awọn alabara ti o niyele lati yi awọn ibi-afẹde rẹ pada si ojutu pẹlu ero iṣe ṣiṣe kedere. Ojutu Wa, Aṣeyọri Rẹ.