2013预算案-对于企业的大利好

boiboi · 发表于 25-2-2013 22:49:12|来自：新加坡

Corporate Income Tax (CIT) Rebate ($1.3 billion over 3 years)

To help companies alleviate rising business costs over the medium-term, a three-year CIT rebate of 30% capped at $30,000 per Year of Assessment (“YA”) from YA 2013 to YA 2015 will be given.

企业税连续3年会有30%的rebate,这个貌似对公司来说是个很大的利好。

boiboi · 发表于 25-2-2013 22:57:18|来自：新加坡

Wage Credit Scheme (WCS) ($3.6 billion over 3 years)

Under the WCS, the Government will co-fund 40% of wage increases given to Singaporean employees earning a gross monthly wage2 of up to $4,000. Wage increases that are given in 2013 to 2015 will be eligible for WCS.

Eligible employers will receive a payout automatically annually. The first payout will be in the second quarter of 2014, and the last payout will be in 2016.

boiboi · 发表于 25-2-2013 22:57:54|来自：新加坡

Productivity and Innovation Credit (PIC) Bonus ($450 million over 3 years)

Businesses3 that incur a minimum of $5,000 in PIC qualifying expenditure per year will enjoy a dollar-for-dollar matching cash bonus of up to $15,000 over three Years of Assessment (YA2013 to YA2015). The PIC Bonus seeks to support businesses in the costs they incur for improvement in productivity and innovation.

This is in addition to existing PIC benefits of:
400% PIC tax deductions of up to $400,000 in qualifying expenditure for each PIC activity; or
In-lieu of tax deductions, cash conversion of 60% on qualifying expenditure of up to $100,000.