(싱가폴)해외사업 tax 관련하여 질의 드립니다.
아래의 싱가폴 법인세 관련 내용을 살펴보면 investment holding companies의 경우 세금공제가 안된다고 하는데,
자사의 사업목적이 investment holding companies, 모바일광고로 등록 되어 있습니다.
싱가폴 법인세율 :
Companies (resident and non-resident) that carry on a business in Singapore are taxed on their Singapore-sourced income when it arises and on foreign-sourced income when it is remitted or deemed remitted to Singapore. Non-residents are subject to withholding tax (WHT) on certain types of income (e.g. interest, royalties, technical service fees, rental of movable property) where these are deemed to arise in Singapore (for details, see the Withholding taxes section).
Tax on corporate income is imposed at a flat rate of 17%. There is an exemption of up to 152,500 Singapore dollars (SGD) out of the first SGD 300,000 of taxable income.
A three-year tax exemption on the first SGD 100,000 and a partial exemption of up to SGD 100,000 on the next SGD 200,000 of taxable income are available for qualifying start-up companies. This exemption is not available to property development and investment holding companies incorporated on or after 26 February 2013.
In addition, for the years of assessment 2013 to 2017 (i.e. income years 2012 to 2016), there is a 30% corporate tax rebate. This rebate is capped at SGD 30,000 per year for the years of assessment 2013 to 2015 and at SGD 20,000 per year for the years of assessment 2016 and 2017.
Singapore adopts a one-tier taxation system, under which all Singapore dividends are tax-exempt in the shareholder’s hands.
1. 세금공제가 안되는게 맞는것인지,,,?
2. 세금공제가 안되는게 맞다고 하면 해당 사업목적을 삭제하면 되는 것인지,,,?