2013-06-19,21:04
¡Que disparate neoliberal! Estos chinitos deben estar equivocados, solo van a conseguir ser una economía más dinámica.
Corporate Income Tax
It is the Government’s policy to keep our tax regime competitive to make Singapore an attractive business hub to encourage new investments and to spur entrepreneurship. In Singapore, there is only one rate of tax imposed on companies. This is currently set at 17%.
The Government seeks to provide start-ups with every opportunity to thrive and succeed. In this regard, a start-up tax exemption scheme was introduced in 2004 to provide newly-incorporated companies generous exemption on their taxable profits. The Government also recognises that small and medium-sized businesses are an important component of a vibrant economy. To help such companies to grow and establish themselves, the Government has put in place a partial tax exemption scheme, which lowers the taxable profits of these companies. While the partial tax exemption scheme is available to all companies, the exemption thresholds are designed to target the benefits at small and medium-sized companies.
As companies become successful and grow, they tend to organise themselves into multiple holding companies, subsidiaries and associate companies to accommodate different business units and to limit liabilities. To facilitate risk taking and entrepreneurial activities for such companies, the Government introduced the loss transfer system of group relief. Under Singapore’s group relief system, current year unutilised losses, donations, and unabsorbed capital allowances of related companies may be transferred to related companies within the group. This reduces the overall tax burden for the whole group.
Singapore has a territorial system which taxes income received on a remittance basis. Double taxation is eliminated through the provision of a foreign tax credit for taxes suffered by the taxpayer abroad on the remitted income. To mirror and simplify the foreign tax credit administration for businesses, the foreign-sourced income exemption regime was put in place since 1st June 2003.
The corporate income tax regime with its competitive corporate tax rate and broad-based features underline the Government’s commitment towards making Singapore a place where enterprises with substantive operations may thrive.
Personal Income Tax
It is the Government’s policy to keep our individual tax regime competitive to facilitate hard work, innovation, and enterprise of individuals. Singapore’s individual income tax schedule is progressive, with higher income earners paying proportionately more income tax. The current top marginal individual income tax rate is 20%.
Singapore also calibrates its individual income tax regime to remain as a choice location for businesses, entrepreneurship, and talent. For instance, to encourage global talent to relocate and stay in Singapore, Singapore introduced the “Not Ordinarily Resident” or NOR scheme in 2003 to provide new tax residents based in Singapore with regional responsibilities a tax treatment for their income earned in their first few years in Singapore based on their time spent in Singapore. Employees receiving stock options also enjoy partial tax exemption on their stock option gains under the Equity Remuneration Incentive Scheme, thus helping especially SMEs and start-ups to attract and retain talent.
Besides enjoying competitive individual income tax rates, Singapore tax residents could also avail themselves of a range of personal tax reliefs and rebates, that are granted by the Government in recognition of taxpayers’ efforts consistent with worthy social objectives such as taking care of their elderly parents.
Our individual income tax policies underline the Government’s commitment towards making Singapore a place that rewards hard work and enterprise.
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Con un tercio de la población de Chile tienen un PIB más alto, dos universidades en el top 100 y en el informe PISA del 2009 salieron segundos en matemáticas, terceros en ciencias y quintos en comprensión lectora. Eso si, nos parecemos en el coeficiente Gini.
Corporate Income Tax
It is the Government’s policy to keep our tax regime competitive to make Singapore an attractive business hub to encourage new investments and to spur entrepreneurship. In Singapore, there is only one rate of tax imposed on companies. This is currently set at 17%.
The Government seeks to provide start-ups with every opportunity to thrive and succeed. In this regard, a start-up tax exemption scheme was introduced in 2004 to provide newly-incorporated companies generous exemption on their taxable profits. The Government also recognises that small and medium-sized businesses are an important component of a vibrant economy. To help such companies to grow and establish themselves, the Government has put in place a partial tax exemption scheme, which lowers the taxable profits of these companies. While the partial tax exemption scheme is available to all companies, the exemption thresholds are designed to target the benefits at small and medium-sized companies.
As companies become successful and grow, they tend to organise themselves into multiple holding companies, subsidiaries and associate companies to accommodate different business units and to limit liabilities. To facilitate risk taking and entrepreneurial activities for such companies, the Government introduced the loss transfer system of group relief. Under Singapore’s group relief system, current year unutilised losses, donations, and unabsorbed capital allowances of related companies may be transferred to related companies within the group. This reduces the overall tax burden for the whole group.
Singapore has a territorial system which taxes income received on a remittance basis. Double taxation is eliminated through the provision of a foreign tax credit for taxes suffered by the taxpayer abroad on the remitted income. To mirror and simplify the foreign tax credit administration for businesses, the foreign-sourced income exemption regime was put in place since 1st June 2003.
The corporate income tax regime with its competitive corporate tax rate and broad-based features underline the Government’s commitment towards making Singapore a place where enterprises with substantive operations may thrive.
Personal Income Tax
It is the Government’s policy to keep our individual tax regime competitive to facilitate hard work, innovation, and enterprise of individuals. Singapore’s individual income tax schedule is progressive, with higher income earners paying proportionately more income tax. The current top marginal individual income tax rate is 20%.
Singapore also calibrates its individual income tax regime to remain as a choice location for businesses, entrepreneurship, and talent. For instance, to encourage global talent to relocate and stay in Singapore, Singapore introduced the “Not Ordinarily Resident” or NOR scheme in 2003 to provide new tax residents based in Singapore with regional responsibilities a tax treatment for their income earned in their first few years in Singapore based on their time spent in Singapore. Employees receiving stock options also enjoy partial tax exemption on their stock option gains under the Equity Remuneration Incentive Scheme, thus helping especially SMEs and start-ups to attract and retain talent.
Besides enjoying competitive individual income tax rates, Singapore tax residents could also avail themselves of a range of personal tax reliefs and rebates, that are granted by the Government in recognition of taxpayers’ efforts consistent with worthy social objectives such as taking care of their elderly parents.
Our individual income tax policies underline the Government’s commitment towards making Singapore a place that rewards hard work and enterprise.
__________
Con un tercio de la población de Chile tienen un PIB más alto, dos universidades en el top 100 y en el informe PISA del 2009 salieron segundos en matemáticas, terceros en ciencias y quintos en comprensión lectora. Eso si, nos parecemos en el coeficiente Gini.
![[Imagen: Ping-Pong.jpg]](http://www.sanjoseupct.com/wp-content/uploads/2013/02/Ping-Pong.jpg)
, en fin me pegue una vuelta por el pasquín ese encontrando cosas muy interesantes:![[Imagen: rzno.png]](http://imageshack.us/a/img27/3488/rzno.png)
![[Imagen: cmpunksi.jpg]](http://img.desmotivaciones.es/201209/cmpunksi.jpg)