{"id":21790,"date":"2026-08-25T14:52:00","date_gmt":"2026-08-25T06:52:00","guid":{"rendered":"https:\/\/beso.sg\/2026\/08\/25\/%e6%96%b0%e5%8a%a0%e5%9d%a1%e4%bc%9a%e8%ae%a1%e4%b8%8e%e7%a8%8e%e5%8a%a1%e6%9c%8d%e5%8a%a1-%e5%8c%96%e7%b9%81%e4%b8%ba%e7%ae%80\/"},"modified":"2026-10-21T00:48:24","modified_gmt":"2026-10-20T16:48:24","slug":"%e6%96%b0%e5%8a%a0%e5%9d%a1%e4%bc%9a%e8%ae%a1%e4%b8%8e%e7%a8%8e%e5%8a%a1%e6%9c%8d%e5%8a%a1-%e5%8c%96%e7%b9%81%e4%b8%ba%e7%ae%80","status":"publish","type":"post","link":"https:\/\/beso.sg\/zh-hans\/2026\/08\/25\/%e6%96%b0%e5%8a%a0%e5%9d%a1%e4%bc%9a%e8%ae%a1%e4%b8%8e%e7%a8%8e%e5%8a%a1%e6%9c%8d%e5%8a%a1-%e5%8c%96%e7%b9%81%e4%b8%ba%e7%ae%80\/","title":{"rendered":"\u65b0\u52a0\u5761\u4f1a\u8ba1\u4e0e\u7a0e\u52a1\uff1a\u4e0d\u53ea\u662f\u5408\u89c4\uff0c\u66f4\u662f\u4f01\u4e1a\u7a33\u5065\u53d1\u5c55\u7684\u57fa\u7840"},"content":{"rendered":"<div id='av_section_1'  class='avia-section av-12xvk-53d8307479a24c96e0310f65890fad10 main_color avia-section-default 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class=\"heading-wrap\">\u65b0\u52a0\u5761\u4f1a\u8ba1\u4e0e\u7a0e\u52a1\uff1a\u4e0d\u53ea\u662f\u5408\u89c4\uff0c\u66f4\u662f\u4f01\u4e1a\u7a33\u5065\u53d1\u5c55\u7684\u57fa\u7840<\/span><\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3doqg-e7dd969e905d88fe539f533e755ad70f\">\n.flex_column.av-3doqg-e7dd969e905d88fe539f533e755ad70f{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-3doqg-e7dd969e905d88fe539f533e755ad70f av_one_full  avia-builder-el-3  el_after_av_one_full  el_before_av_one_full  first flex_column_div av-zero-column-padding  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lvgulzvn-760a3e836b0da484a6a3cd19d426bccb\">\n#top 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class=\"avia-image-overlay-wrap\"><img fetchpriority=\"high\" class='wp-image-21806 avia-img-lazy-loading-not-21806 avia_image ' src='https:\/\/beso.sg\/wp-content\/uploads\/2026\/08\/Beso-Image-0006-CH-822x1030.png' alt='\u65b0\u52a0\u5761\u4f1a\u8ba1\u4e0e\u7a0e\u52a1\u670d\u52a1\uff1a\u4e13\u4e1a\u4eba\u5458\u6574\u7406\u8d22\u52a1\u62a5\u8868\u53ca\u4f01\u4e1a\u7a0e\u52a1\u6587\u4ef6' title='\u65b0\u52a0\u5761\u4f1a\u8ba1\u4e0e\u7a0e\u52a1\u670d\u52a1 \u2013 BESO \u767e\u9996\u65b0\u52a0\u5761'  height=\"1030\" width=\"822\"  itemprop=\"thumbnailUrl\"  \/><\/div><\/div><\/div><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-olac-a3d6b8773a94ab7deaba8843d26ad0d2\">\n.flex_column.av-olac-a3d6b8773a94ab7deaba8843d26ad0d2{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-olac-a3d6b8773a94ab7deaba8843d26ad0d2 av_one_full  avia-builder-el-6  el_after_av_one_full  avia-builder-el-last  first flex_column_div av-zero-column-padding  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lvgulzvn-1b16ef9c246f135e08109fc1fc3a54aa\">\n#top .hr.hr-invisible.av-lvgulzvn-1b16ef9c246f135e08109fc1fc3a54aa{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-lvgulzvn-1b16ef9c246f135e08109fc1fc3a54aa hr-invisible  avia-builder-el-7  el_before_av_textblock  avia-builder-el-first '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lvgudnlu-58ccab5c5898fa6cb6444aa494dd4afb\">\n#top .av_textblock_section.av-lvgudnlu-58ccab5c5898fa6cb6444aa494dd4afb .avia_textblock{\nfont-size:20px;\n}\n<\/style>\n<section  class='av_textblock_section av-lvgudnlu-58ccab5c5898fa6cb6444aa494dd4afb '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>\u65b0\u52a0\u5761\u4f1a\u8ba1\u4e0e\u7a0e\u52a1<\/strong>\u4e0d\u4ec5\u5173\u7cfb\u5230\u4f01\u4e1a\u80fd\u5426\u5c65\u884c\u6cd5\u5b9a\u7533\u62a5\u4e49\u52a1\uff0c\u66f4\u662f\u4f01\u4e1a\u4e86\u89e3\u8d22\u52a1\u8868\u73b0\u3001\u7ba1\u7406\u73b0\u91d1\u6d41\u3001\u63a7\u5236\u7ecf\u8425\u98ce\u9669\u53ca\u5236\u5b9a\u957f\u671f\u53d1\u5c55\u7b56\u7565\u7684\u91cd\u8981\u57fa\u7840\u3002\u8bb8\u591a\u4f01\u4e1a\u4e3b\u8ba4\u4e3a\uff0c\u4f1a\u8ba1\u5de5\u4f5c\u53ea\u662f\u8bb0\u5f55\u4ea4\u6613\u53ca\u7533\u62a5\u7a0e\u52a1\uff0c\u4f46\u51c6\u786e\u3001\u53ca\u65f6\u7684\u8d22\u52a1\u8d44\u6599\uff0c\u5b9e\u9645\u4e0a\u80fd\u591f\u5e2e\u52a9\u7ba1\u7406\u5c42\u4f5c\u51fa\u66f4\u660e\u667a\u7684\u5546\u4e1a\u51b3\u7b56\u3002<\/p>\n<p>\u65e0\u8bba\u662f\u521d\u521b\u4f01\u4e1a\u3001\u4e2d\u5c0f\u578b\u4f01\u4e1a\uff0c\u8fd8\u662f\u5df2\u7ecf\u5efa\u7acb\u7a33\u5b9a\u4e1a\u52a1\u7684\u516c\u53f8\uff0c\u5b8c\u5584\u7684\u4f1a\u8ba1\u5236\u5ea6\u90fd\u80fd\u591f\u4e3a\u65e5\u5e38\u7ecf\u8425\u3001\u8d22\u52a1\u89c4\u5212\u53ca\u6301\u7eed\u5408\u89c4\u7ba1\u7406\u63d0\u4f9b\u91cd\u8981\u652f\u6301\u3002<\/p>\n<p>\u5728 <strong>BESO 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\u8bb0\u8d26\uff1a\u51c6\u786e\u8bb0\u5f55\u4f01\u4e1a\u8d22\u52a1\u4ea4\u6613<\/h3>\n<p>\u8bb0\u8d26\u4e3b\u8981\u8d1f\u8d23\u8bb0\u5f55\u3001\u5206\u7c7b\u53ca\u6574\u7406\u516c\u53f8\u7684\u65e5\u5e38\u8d22\u52a1\u4ea4\u6613\u3002<\/p>\n<p>\u5e38\u89c1\u5de5\u4f5c\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u8bb0\u5f55\u9500\u552e\u6536\u5165\u4e0e\u7ecf\u8425\u8d39\u7528\u3002<\/li>\n<li>\u6574\u7406\u5ba2\u6237\u53d1\u7968\u53ca\u4f9b\u5e94\u5546\u8d26\u5355\u3002<\/li>\n<li>\u6838\u5bf9\u94f6\u884c\u4ea4\u6613\u53ca\u8d26\u6237\u4f59\u989d\u3002<\/li>\n<li>\u7ba1\u7406\u5e94\u6536\u8d26\u6b3e\u4e0e\u5e94\u4ed8\u8d26\u6b3e\u3002<\/li>\n<li>\u4fdd\u5b58\u76f8\u5173\u8d22\u52a1\u51ed\u8bc1\u53ca\u652f\u6301\u6587\u4ef6\u3002<\/li>\n<li>\u5b9a\u671f\u66f4\u65b0\u4f01\u4e1a\u8d26\u7c3f\u3002<\/li>\n<\/ul>\n<p>\u51c6\u786e\u7684\u8bb0\u8d26\u8d44\u6599\u662f\u540e\u7eed\u8d22\u52a1\u62a5\u8868\u7f16\u5236\u53ca\u7a0e\u52a1\u8ba1\u7b97\u7684\u91cd\u8981\u57fa\u7840\u3002<\/p>\n<h3>2. \u4f1a\u8ba1\uff1a\u5206\u6790\u4e0e\u89e3\u91ca\u4f01\u4e1a\u8d22\u52a1\u8868\u73b0<\/h3>\n<p>\u4f1a\u8ba1\u5de5\u4f5c\u5219\u8fdb\u4e00\u6b65\u5c06\u8d22\u52a1\u8bb0\u5f55\u8f6c\u5316\u4e3a\u6709\u610f\u4e49\u7684\u7ba1\u7406\u53ca\u62a5\u544a\u8d44\u6599\u3002<\/p>\n<p>\u76f8\u5173\u5de5\u4f5c\u53ef\u80fd\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u3002<\/li>\n<li>\u5206\u6790\u6536\u5165\u3001\u6210\u672c\u4e0e\u5229\u6da6\u3002<\/li>\n<li>\u8bc4\u4f30\u7ecf\u8425\u8868\u73b0\u3002<\/li>\n<li>\u51c6\u5907\u7ba1\u7406\u5c42\u8d22\u52a1\u62a5\u544a\u3002<\/li>\n<li>\u534f\u52a9\u4f01\u4e1a\u7a0e\u52a1\u8ba1\u7b97\u3002<\/li>\n<li>\u652f\u6301\u8d22\u52a1\u9884\u7b97\u53ca\u7ecf\u8425\u89c4\u5212\u3002<\/li>\n<\/ul>\n<p>\u7b80\u5355\u6765\u8bf4\uff0c<strong>\u8bb0\u8d26\u8d1f\u8d23\u8bb0\u5f55\u53d1\u751f\u4e86\u4ec0\u4e48\uff0c\u4f1a\u8ba1\u5219\u5e2e\u52a9\u4f01\u4e1a\u7406\u89e3\u8fd9\u4e9b\u6570\u5b57\u4ee3\u8868\u4ec0\u4e48\u3002<\/strong><\/p>\n<p>\u4e24\u8005\u76f8\u4e92\u914d\u5408\uff0c\u624d\u80fd\u5efa\u7acb\u53ef\u9760\u7684\u4f01\u4e1a\u8d22\u52a1\u7ba1\u7406\u4f53\u7cfb\u3002<\/p>\n<h2>\u4e09\u3001\u826f\u597d\u7684\u4f1a\u8ba1\u7ba1\u7406\u5982\u4f55\u5e2e\u52a9\u4f01\u4e1a\u4f5c\u51fa\u66f4\u660e\u667a\u7684\u51b3\u7b56\uff1f<\/h2>\n<p>\u4e13\u4e1a\u4f1a\u8ba1\u670d\u52a1\u7684\u91cd\u8981\u4ef7\u503c\u4e4b\u4e00\uff0c\u662f\u5e2e\u52a9\u4f01\u4e1a\u6839\u636e\u53ef\u9760\u7684\u6570\u636e\u4f5c\u51fa\u5546\u4e1a\u51b3\u7b56\u3002<\/p>\n<p>\u5982\u679c\u8d22\u52a1\u8bb0\u5f55\u4e0d\u5b8c\u6574\uff0c\u4f01\u4e1a\u4e3b\u53ef\u80fd\u96be\u4ee5\u5224\u65ad\u4e1a\u52a1\u662f\u5426\u771f\u6b63\u76c8\u5229\uff0c\u6216\u516c\u53f8\u662f\u5426\u62e5\u6709\u8db3\u591f\u8d44\u91d1\u627f\u62c5\u672a\u6765\u7684\u7ecf\u8425\u652f\u51fa\u3002<\/p>\n<h3>\u4e86\u89e3\u4f01\u4e1a\u76c8\u5229\u80fd\u529b<\/h3>\n<p>\u8425\u4e1a\u989d\u589e\u52a0\u5e76\u4e0d\u4e00\u5b9a\u610f\u5473\u7740\u5229\u6da6\u540c\u6b65\u589e\u957f\u3002<\/p>\n<p>\u4f01\u4e1a\u9700\u8981\u540c\u65f6\u5173\u6ce8\u9500\u552e\u6210\u672c\u3001\u7ecf\u8425\u8d39\u7528\u3001\u5229\u6da6\u7387\u53ca\u5176\u4ed6\u5f71\u54cd\u76c8\u5229\u7684\u56e0\u7d20\u3002<\/p>\n<p>\u901a\u8fc7\u5b9a\u671f\u5206\u6790\u8d22\u52a1\u62a5\u544a\uff0c\u7ba1\u7406\u5c42\u53ef\u4ee5\u8bc4\u4f30\u5b9a\u4ef7\u7b56\u7565\u3001\u63a7\u5236\u6210\u672c\uff0c\u5e76\u8bc6\u522b\u9700\u8981\u6539\u5584\u7684\u4e1a\u52a1\u73af\u8282\u3002<\/p>\n<h3>\u6709\u6548\u76d1\u63a7\u73b0\u91d1\u6d41<\/h3>\n<p>\u5373\u4f7f\u516c\u53f8\u8d26\u9762\u4e0a\u5b9e\u73b0\u76c8\u5229\uff0c\u4e5f\u53ef\u80fd\u56e0\u4e3a\u5ba2\u6237\u5ef6\u8fdf\u4ed8\u6b3e\u6216\u77ed\u671f\u652f\u51fa\u8fc7\u9ad8\u800c\u9762\u4e34\u73b0\u91d1\u6d41\u538b\u529b\u3002<\/p>\n<p>\u5b9a\u671f\u76d1\u63a7\u73b0\u91d1\u6d41\u6709\u52a9\u4e8e\u4f01\u4e1a\u9884\u6d4b\u672a\u6765\u7684\u8d44\u91d1\u6d41\u5165\u53ca\u6d41\u51fa\uff0c\u5e76\u63d0\u524d\u5b89\u6392\u5458\u5de5\u85aa\u8d44\u3001\u4f9b\u5e94\u5546\u4ed8\u6b3e\u3001\u7a0e\u6b3e\u53ca\u5176\u4ed6\u7ecf\u8425\u652f\u51fa\u3002<\/p>\n<h3>\u5236\u5b9a\u9884\u7b97\u4e0e\u8d22\u52a1\u9884\u6d4b<\/h3>\n<p>\u51c6\u786e\u7684\u5386\u53f2\u8d22\u52a1\u6570\u636e\u6709\u52a9\u4e8e\u4f01\u4e1a\u5236\u5b9a\u66f4\u5408\u7406\u7684\u9884\u7b97\u3002<\/p>\n<p>\u7ba1\u7406\u5c42\u53ef\u4ee5\u6bd4\u8f83\u5b9e\u9645\u7ecf\u8425\u8868\u73b0\u4e0e\u539f\u5b9a\u9884\u7b97\uff0c\u5206\u6790\u5dee\u5f02\uff0c\u5e76\u53ca\u65f6\u8c03\u6574\u672a\u6765\u8ba1\u5212\u3002<\/p>\n<h3>\u652f\u6301\u4f01\u4e1a\u878d\u8d44\u4e0e\u6269\u5f20<\/h3>\n<p>\u5f53\u4f01\u4e1a\u8ba1\u5212\u6269\u5927\u4e1a\u52a1\u3001\u8058\u8bf7\u66f4\u591a\u5458\u5de5\u6216\u7533\u8bf7\u94f6\u884c\u878d\u8d44\u65f6\uff0c\u53ef\u9760\u7684\u8d22\u52a1\u8d44\u6599\u80fd\u591f\u63d0\u4f9b\u91cd\u8981\u53c2\u8003\u3002<\/p>\n<p>\u94f6\u884c\u3001\u6295\u8d44\u8005\u53ca\u5176\u4ed6\u76f8\u5173\u65b9\u4e5f\u53ef\u80fd\u8981\u6c42\u67e5\u770b\u516c\u53f8\u7684\u8d22\u52a1\u62a5\u8868\u53ca\u7ecf\u8425\u8bb0\u5f55\u3002<\/p>\n<p>\u56e0\u6b64\uff0c\u5b8c\u5584\u7684\u4f1a\u8ba1\u7ba1\u7406\u80fd\u591f\u652f\u6301\u4f01\u4e1a\u7684\u957f\u671f\u53d1\u5c55\u3002<\/p>\n<h2>\u56db\u3001\u65b0\u52a0\u5761\u4f01\u4e1a\u9700\u8981\u9075\u5b88\u54ea\u4e9b\u4f1a\u8ba1\u4e0e\u7a0e\u52a1\u89c4\u5b9a\uff1f<\/h2>\n<p>\u5728\u65b0\u52a0\u5761\u7ecf\u8425\u4e1a\u52a1\u7684\u516c\u53f8\uff0c\u9700\u8981\u6839\u636e\u5b9e\u9645\u60c5\u51b5\u9075\u5b88\u76f8\u5173\u4f1a\u8ba1\u3001\u8d22\u52a1\u62a5\u544a\u53ca\u7a0e\u52a1\u8981\u6c42\u3002<\/p>\n<p>\u5176\u4e2d\u4e24\u4e2a\u91cd\u8981\u76d1\u7ba1\u673a\u6784\u5206\u522b\u662f\uff1a<\/p>\n<ul>\n<li><strong>ACRA\uff1a\u65b0\u52a0\u5761\u4f1a\u8ba1\u4e0e\u4f01\u4e1a\u7ba1\u5236\u5c40<\/strong><\/li>\n<li><strong>IRAS\uff1a\u65b0\u52a0\u5761\u56fd\u5185\u7a0e\u52a1\u5c40<\/strong><\/li>\n<\/ul>\n<p>\u8fd9\u4e24\u4e2a\u673a\u6784\u7684\u76d1\u7ba1\u804c\u8d23\u4e0d\u540c\uff0c\u4f01\u4e1a\u5e94\u5206\u522b\u4e86\u89e3\u76f8\u5173\u89c4\u5b9a\u3002<\/p>\n<h3>ACRA\uff1a\u516c\u53f8\u8d22\u52a1\u62a5\u544a\u4e0e\u6cd5\u5b9a\u7533\u62a5<\/h3>\n<p>ACRA\u8d1f\u8d23\u7ba1\u7406\u516c\u53f8\u6ce8\u518c\u3001\u6cd5\u5b9a\u7533\u62a5\u53ca\u90e8\u5206\u516c\u53f8\u8d22\u52a1\u62a5\u544a\u8981\u6c42\u3002<\/p>\n<p>\u6839\u636e\u516c\u53f8\u7684\u7c7b\u578b\u53ca\u5177\u4f53\u60c5\u51b5\uff0c\u4f01\u4e1a\u53ef\u80fd\u9700\u8981\uff1a<\/p>\n<ul>\n<li>\u4fdd\u5b58\u9002\u5f53\u7684\u4f1a\u8ba1\u8bb0\u5f55\u3002<\/li>\n<li>\u6309\u9002\u7528\u4f1a\u8ba1\u51c6\u5219\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u3002<\/li>\n<li>\u5728\u9002\u7528\u60c5\u51b5\u4e0b\u53ec\u5f00\u80a1\u4e1c\u5468\u5e74\u5927\u4f1a\u3002<\/li>\n<li>\u6309\u89c4\u5b9a\u63d0\u4ea4\u5e74\u5ea6\u7533\u62a5\u8868\u3002<\/li>\n<li>\u5728\u9700\u8981\u65f6\u5411ACRA\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u3002<\/li>\n<\/ul>\n<p>\u5e76\u975e\u6240\u6709\u516c\u53f8\u90fd\u5fc5\u987b\u5411ACRA\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\uff0c\u90e8\u5206\u4f01\u4e1a\u53ef\u80fd\u7b26\u5408\u76f8\u5173\u8c41\u514d\u6761\u4ef6\u3002<\/p>\n<p>\u4f01\u4e1a\u5e94\u6839\u636e\u81ea\u8eab\u60c5\u51b5\u786e\u8ba4\u9002\u7528\u8981\u6c42\u3002<\/p>\n<p>\u6709\u5173\u8be6\u7ec6\u89c4\u5b9a\uff0c\u8bf7\u53c2\u8003<a href=\"https:\/\/www.acra.gov.sg\/\">\u65b0\u52a0\u5761\u4f1a\u8ba1\u4e0e\u4f01\u4e1a\u7ba1\u5236\u5c40\u5b98\u65b9\u7f51\u7ad9<\/a>\u3002<\/p>\n<h3>IRAS\uff1a\u4f01\u4e1a\u6240\u5f97\u7a0e\u53ca\u5176\u4ed6\u7a0e\u52a1\u4e49\u52a1<\/h3>\n<p>IRAS\u8d1f\u8d23\u7ba1\u7406\u65b0\u52a0\u5761\u7a0e\u52a1\u5236\u5ea6\u3002<\/p>\n<p>\u4f01\u4e1a\u53ef\u80fd\u6d89\u53ca\u7684\u7a0e\u52a1\u4e8b\u9879\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08Corporate Income Tax\uff09\u3002<\/li>\n<li>\u9884\u4f30\u5e94\u8bfe\u7a0e\u6536\u5165\uff08Estimated Chargeable Income\uff0cECI\uff09\u3002<\/li>\n<li>\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u3002<\/li>\n<li>\u6d88\u8d39\u7a0e\uff08Goods and Services Tax\uff0cGST\uff09\u3002<\/li>\n<li>\u9002\u7528\u60c5\u51b5\u4e0b\u7684\u9884\u63d0\u7a0e\uff08Withholding Tax\uff09\u3002<\/li>\n<li>\u5176\u4ed6\u76f8\u5173\u7a0e\u52a1\u7533\u62a5\u53ca\u8bb0\u5f55\u4fdd\u5b58\u8981\u6c42\u3002<\/li>\n<\/ul>\n<p>\u5177\u4f53\u7a0e\u52a1\u8d23\u4efb\u53d6\u51b3\u4e8e\u4f01\u4e1a\u7684\u7ecf\u8425\u6d3b\u52a8\u3001\u6536\u5165\u6027\u8d28\u3001\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u3001GST\u6ce8\u518c\u72b6\u6001\u53ca\u5176\u4ed6\u9002\u7528\u6761\u4ef6\u3002<\/p>\n<p>\u6709\u5173\u6700\u65b0\u7a0e\u52a1\u89c4\u5b9a\uff0c\u53ef\u53c2\u8003<a href=\"https:\/\/www.iras.gov.sg\/\">\u65b0\u52a0\u5761\u56fd\u5185\u7a0e\u52a1\u5c40\u5b98\u65b9\u7f51\u7ad9<\/a>\u3002<\/p>\n<h2>\u4e94\u3001\u65b0\u52a0\u5761\u4f01\u4e1a\u6240\u5f97\u7a0e\uff1a\u4f01\u4e1a\u4e3b\u9700\u8981\u4e86\u89e3\u4ec0\u4e48\uff1f<\/h2>\n<p>\u65b0\u52a0\u5761\u73b0\u884c\u4f01\u4e1a\u6240\u5f97\u7a0e\u6807\u51c6\u7a0e\u7387\u4e3a<strong>\u5e94\u8bfe\u7a0e\u6536\u5165\u768417%<\/strong>\u3002<\/p>\n<p>\u4f46\u8fd9\u5e76\u4e0d\u610f\u5473\u7740\u4f01\u4e1a\u5fc5\u987b\u6309\u7167\u8425\u4e1a\u989d\u6216\u4f1a\u8ba1\u5229\u6da6\u768417%\u76f4\u63a5\u7f34\u7a0e\u3002<\/p>\n<p>\u4f01\u4e1a\u5b9e\u9645\u5e94\u7f34\u7a0e\u989d\u987b\u6839\u636e\u9002\u7528\u7a0e\u6cd5\u8ba1\u7b97\uff0c\u5e76\u8003\u8651\u7a0e\u52a1\u8c03\u6574\u3001\u7b26\u5408\u6761\u4ef6\u7684\u514d\u7a0e\u5b89\u6392\u3001\u51cf\u514d\u53ca\u76f8\u5173\u7a0e\u52a1\u4f18\u60e0\u3002<\/p>\n<h3>1. \u9884\u4f30\u5e94\u8bfe\u7a0e\u6536\u5165\uff08ECI\uff09<\/h3>\n<p>\u516c\u53f8\u4e00\u822c\u9700\u8981\u5728\u8d22\u52a1\u5e74\u5ea6\u7ed3\u675f\u540e\u7684\u4e09\u4e2a\u6708\u5185\uff0c\u5411IRAS\u7533\u62a5\u9884\u4f30\u5e94\u8bfe\u7a0e\u6536\u5165\uff0c\u9664\u975e\u7b26\u5408\u9002\u7528\u7684\u7533\u62a5\u8c41\u514d\u6761\u4ef6\u3002<\/p>\n<p>ECI\u7528\u4e8e\u7533\u62a5\u4f01\u4e1a\u76f8\u5173\u4f30\u7a0e\u5e74\u5ea6\u7684\u9884\u8ba1\u5e94\u8bfe\u7a0e\u5229\u6da6\u3002<\/p>\n<h3>2. \u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5<\/h3>\n<p>\u4f01\u4e1a\u901a\u5e38\u9700\u8981\u6839\u636e\u81ea\u8eab\u8d44\u683c\u53ca\u9002\u7528\u89c4\u5b9a\uff0c\u63d0\u4ea4\u4ee5\u4e0b\u5176\u4e2d\u4e00\u79cd\u7a0e\u52a1\u7533\u62a5\u8868\uff1a<\/p>\n<ul>\n<li>Form C-S\u3002<\/li>\n<li>Form C-S (Lite)\u3002<\/li>\n<li>Form C\u3002<\/li>\n<\/ul>\n<p>\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u7684\u4e00\u822c\u622a\u6b62\u65e5\u671f\u4e3a<strong>11\u670830\u65e5<\/strong>\uff0c\u4f46\u4f01\u4e1a\u4ecd\u5e94\u6838\u5b9e\u6709\u5173\u4f30\u7a0e\u5e74\u5ea6\u7684\u5177\u4f53\u8981\u6c42\u53ca\u9002\u7528\u4f8b\u5916\u3002<\/p>\n<h3>3. \u4f01\u4e1a\u6240\u5f97\u7a0e\u51cf\u514d\u4e0e\u4f18\u60e0<\/h3>\n<p>\u7b26\u5408\u6761\u4ef6\u7684\u4f01\u4e1a\u53ef\u80fd\u4eab\u6709\u521d\u521b\u4f01\u4e1a\u514d\u7a0e\u8ba1\u5212\u3001\u90e8\u5206\u514d\u7a0e\u8ba1\u5212\u6216\u7279\u5b9a\u4f30\u7a0e\u5e74\u5ea6\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u56de\u6263\u3002<\/p>\n<p>\u8fd9\u4e9b\u4f18\u60e0\u901a\u5e38\u9644\u5e26\u8d44\u683c\u53ca\u9002\u7528\u6761\u4ef6\uff0c\u5e76\u975e\u6240\u6709\u516c\u53f8\u90fd\u53ef\u4ee5\u81ea\u52a8\u4eab\u6709\u3002<\/p>\n<p>\u4f01\u4e1a\u5e94\u6839\u636e\u6700\u65b0IRAS\u89c4\u5b9a\u8bc4\u4f30\u81ea\u8eab\u8d44\u683c\u3002<\/p>\n<h2>\u516d\u3001\u65b0\u52a0\u5761\u6d88\u8d39\u7a0e\uff08GST\uff09\u6ce8\u518c\u4e0e\u7533\u62a5\u8981\u6c42<\/h2>\n<p>\u6d88\u8d39\u7a0e\uff08GST\uff09\u662f\u65b0\u52a0\u5761\u4f01\u4e1a\u9700\u8981\u5173\u6ce8\u7684\u53e6\u4e00\u9879\u91cd\u8981\u7a0e\u52a1\u4e8b\u9879\u3002<\/p>\n<p>\u65b0\u52a0\u5761\u73b0\u884cGST\u7a0e\u7387\u4e3a<strong>9%<\/strong>\u3002<\/p>\n<p>\u4f01\u4e1a\u662f\u5426\u5fc5\u987b\u6ce8\u518cGST\uff0c\u53d6\u51b3\u4e8e\u9002\u7528\u7684\u8425\u4e1a\u989d\u6d4b\u8bd5\u53ca\u5176\u4ed6\u76f8\u5173\u89c4\u5b9a\u3002<\/p>\n<p>\u4e00\u822c\u800c\u8a00\uff0c\u5f3a\u5236\u6ce8\u518cGST\u7684\u5e94\u7a0e\u8425\u4e1a\u989d\u95e8\u69db\u4e3a<strong>100\u4e07\u65b0\u5143<\/strong>\uff0c\u4f46\u4f01\u4e1a\u5fc5\u987b\u6839\u636e\u9002\u7528\u7684\u56de\u987e\u6027\u6216\u524d\u77bb\u6027\u6d4b\u8bd5\u5224\u65ad\u662f\u5426\u89e6\u53d1\u6ce8\u518c\u4e49\u52a1\u3002<\/p>\n<p>\u5e76\u975e\u6240\u6709\u4f01\u4e1a\u90fd\u9700\u8981\u6ce8\u518cGST\u3002<\/p>\n<p>\u5df2\u7ecf\u6ce8\u518cGST\u7684\u4f01\u4e1a\u901a\u5e38\u9700\u8981\u9075\u5b88\u76f8\u5173\u53d1\u7968\u5f00\u5177\u3001\u4ea4\u6613\u8bb0\u5f55\u3001GST\u8ba1\u7b97\u53ca\u7533\u62a5\u8981\u6c42\u3002<\/p>\n<p>\u4f01\u4e1a\u8fd8\u5e94\u6b63\u786e\u533a\u5206\u4e0d\u540c\u7c7b\u578b\u7684\u4f9b\u5e94\uff0c\u5e76\u6839\u636e\u9002\u7528\u89c4\u5b9a\u786e\u5b9aGST\u5904\u7406\u65b9\u5f0f\u3002<\/p>\n<p>\u5982\u679c\u4f01\u4e1a\u4e0d\u786e\u5b9a\u662f\u5426\u9700\u8981\u6ce8\u518cGST\uff0c\u5e94\u53c2\u8003IRAS\u6700\u65b0\u6307\u5f15\u6216\u5bfb\u6c42\u9002\u5f53\u7684\u4e13\u4e1a\u534f\u52a9\u3002<\/p>\n<h2>\u4e03\u3001\u4e3a\u4ec0\u4e48\u51c6\u786e\u7684\u4f1a\u8ba1\u8bb0\u5f55\u5bf9\u8d22\u52a1\u5ba1\u8ba1\u5982\u6b64\u91cd\u8981\uff1f<\/h2>\n<p>\u5b8c\u6574\u3001\u51c6\u786e\u7684\u8d22\u52a1\u8bb0\u5f55\u80fd\u591f\u5e2e\u52a9\u4f01\u4e1a\u66f4\u6709\u6548\u5730\u51c6\u5907\u6cd5\u5b9a\u5ba1\u8ba1\u3001\u76d1\u7ba1\u5ba1\u67e5\u53ca\u5176\u4ed6\u8d22\u52a1\u6838\u5b9e\u5de5\u4f5c\u3002<\/p>\n<p>\u6839\u636e\u516c\u53f8\u89c4\u6a21\u3001\u7ed3\u6784\u53ca\u9002\u7528\u6cd5\u5f8b\u8981\u6c42\uff0c\u90e8\u5206\u65b0\u52a0\u5761\u516c\u53f8\u9700\u8981\u8fdb\u884c\u6cd5\u5b9a\u8d22\u52a1\u5ba1\u8ba1\u3002<\/p>\n<p>\u4e0d\u8fc7\uff0c\u7b26\u5408\u6761\u4ef6\u7684\u79c1\u4eba\u6709\u9650\u516c\u53f8\u53ef\u80fd\u4eab\u6709\u5c0f\u578b\u516c\u53f8\u5ba1\u8ba1\u8c41\u514d\u3002<\/p>\n<p>\u76f8\u5173\u8d44\u683c\u901a\u5e38\u9700\u8981\u8bc4\u4f30\u4f01\u4e1a\u6536\u5165\u3001\u603b\u8d44\u4ea7\u3001\u5458\u5de5\u4eba\u6570\uff0c\u4ee5\u53ca\u9002\u7528\u7684\u96c6\u56e2\u6761\u4ef6\u3002<\/p>\n<p><strong>\u83b7\u5f97\u5ba1\u8ba1\u8c41\u514d\u5e76\u4e0d\u610f\u5473\u7740\u4f01\u4e1a\u53ef\u4ee5\u4e0d\u4fdd\u5b58\u4f1a\u8ba1\u8bb0\u5f55\u3002<\/strong><\/p>\n<p>\u4f01\u4e1a\u4ecd\u987b\u9075\u5b88\u9002\u7528\u7684\u8d26\u7c3f\u8bb0\u5f55\u53ca\u8d22\u52a1\u62a5\u544a\u8981\u6c42\u3002<\/p>\n<p>\u6709\u6761\u7406\u7684\u8d22\u52a1\u8d44\u6599\u4e5f\u80fd\u591f\u5e2e\u52a9\u516c\u53f8\u66f4\u6709\u6548\u5730\u56de\u5e94\u5ba1\u8ba1\u5e08\u3001\u94f6\u884c\u53ca\u76f8\u5173\u76d1\u7ba1\u673a\u6784\u63d0\u51fa\u7684\u5408\u7406\u6587\u4ef6\u8981\u6c42\u3002<\/p>\n<h2>\u516b\u3001\u65b0\u52a0\u5761\u4f01\u4e1a\u5e38\u89c1\u7684\u4f1a\u8ba1\u9519\u8bef<\/h2>\n<p>\u8bb8\u591a\u8d22\u52a1\u7ba1\u7406\u95ee\u9898\u5e76\u975e\u6765\u81ea\u590d\u6742\u7684\u5546\u4e1a\u4ea4\u6613\uff0c\u800c\u662f\u7531\u4e8e\u65e5\u5e38\u8bb0\u5f55\u53ca\u884c\u653f\u7ba1\u7406\u4e0d\u8db3\u3002<\/p>\n<h3>1. \u6df7\u5408\u4e2a\u4eba\u4e0e\u516c\u53f8\u8d22\u52a1\u4ea4\u6613<\/h3>\n<p>\u5c06\u4e2a\u4eba\u652f\u51fa\u4e0e\u516c\u53f8\u8d39\u7528\u6df7\u5728\u4e00\u8d77\uff0c\u53ef\u80fd\u5bfc\u81f4\u8d26\u76ee\u96be\u4ee5\u6838\u5bf9\uff0c\u5e76\u589e\u52a0\u7a0e\u52a1\u5904\u7406\u7684\u590d\u6742\u7a0b\u5ea6\u3002<\/p>\n<p>\u4f01\u4e1a\u5e94\u9002\u5f53\u533a\u5206\u4e2a\u4eba\u53ca\u516c\u53f8\u8d22\u52a1\u3002<\/p>\n<h3>2. \u5c06\u8bb0\u8d26\u5de5\u4f5c\u62d6\u5ef6\u81f3\u5e74\u7ec8<\/h3>\n<p>\u5982\u679c\u516c\u53f8\u53ea\u5728\u8d22\u52a1\u5e74\u5ea6\u7ed3\u675f\u65f6\u624d\u96c6\u4e2d\u6574\u7406\u8d26\u76ee\uff0c\u53ef\u80fd\u51fa\u73b0\u51ed\u8bc1\u9057\u5931\u3001\u8d39\u7528\u5206\u7c7b\u9519\u8bef\u53ca\u8d22\u52a1\u8d44\u6599\u4e0d\u5b8c\u6574\u7b49\u95ee\u9898\u3002<\/p>\n<p>\u5b9a\u671f\u8bb0\u8d26\u80fd\u591f\u63d0\u9ad8\u8d22\u52a1\u8d44\u6599\u7684\u53ca\u65f6\u6027\u4e0e\u51c6\u786e\u6027\u3002<\/p>\n<h3>3. \u5ffd\u7565\u5e94\u6536\u8d26\u6b3e\u53ca\u5e94\u4ed8\u8d26\u6b3e<\/h3>\n<p>\u5ba2\u6237\u8fdf\u8fdf\u672a\u4ed8\u6b3e\u6216\u4f9b\u5e94\u5546\u8d26\u5355\u96c6\u4e2d\u5230\u671f\uff0c\u90fd\u53ef\u80fd\u5f71\u54cd\u4f01\u4e1a\u73b0\u91d1\u6d41\u3002<\/p>\n<p>\u5b9a\u671f\u68c0\u67e5\u5e94\u6536\u53ca\u5e94\u4ed8\u8d26\u6b3e\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u53ca\u65f6\u53d1\u73b0\u6f5c\u5728\u8d44\u91d1\u538b\u529b\u3002<\/p>\n<h3>4. \u9519\u8fc7\u6cd5\u5b9a\u7533\u62a5\u671f\u9650<\/h3>\n<p>\u5ef6\u8fdf\u63d0\u4ea4\u5e74\u5ea6\u7533\u62a5\u8868\u3001\u7a0e\u52a1\u7533\u62a5\u6216\u5176\u4ed6\u89c4\u5b9a\u6587\u4ef6\uff0c\u53ef\u80fd\u5bfc\u81f4\u7f5a\u6b3e\u6216\u989d\u5916\u884c\u653f\u8d1f\u62c5\u3002<\/p>\n<p>\u5efa\u7acb\u5408\u89c4\u65e5\u7a0b\u53ca\u9002\u5f53\u7684\u5185\u90e8\u63d0\u9192\u673a\u5236\uff0c\u6709\u52a9\u4e8e\u51cf\u5c11\u9057\u6f0f\u3002<\/p>\n<h3>5. 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href=\"https:\/\/beso.sg\/zh-hans\/\">BESO \u767e\u9996\u65b0\u52a0\u5761\u5b98\u65b9\u7f51\u7ad9<\/a>\uff0c\u8fdb\u4e00\u6b65\u4e86\u89e3\u6211\u4eec\u7684\u4f1a\u8ba1\u4e0e\u7a0e\u52a1\u670d\u52a1\u3002<\/p>\n<h2>\u5e38\u89c1\u95ee\u9898\uff1a\u65b0\u52a0\u5761\u4f1a\u8ba1\u4e0e\u7a0e\u52a1<\/h2>\n<h3>1. \u65b0\u52a0\u5761\u516c\u53f8\u5fc5\u987b\u8fdb\u884c\u4f1a\u8ba1\u8bb0\u8d26\u5417\uff1f<\/h3>\n<p>\u4e00\u822c\u800c\u8a00\uff0c\u65b0\u52a0\u5761\u516c\u53f8\u5fc5\u987b\u4fdd\u5b58\u9002\u5f53\u7684\u4f1a\u8ba1\u8bb0\u5f55\uff0c\u5e76\u9075\u5b88\u9002\u7528\u7684\u8d22\u52a1\u62a5\u544a\u8981\u6c42\u3002\u5373\u4f7f\u7b26\u5408\u67d0\u4e9b\u5ba1\u8ba1\u6216\u7533\u62a5\u8c41\u514d\u6761\u4ef6\uff0c\u4e5f\u4e0d\u4ee3\u8868\u53ef\u4ee5\u5ffd\u7565\u76f8\u5173\u8d26\u7c3f\u8bb0\u5f55\u4e49\u52a1\u3002<\/p>\n<h3>2. 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