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预估税计算
作者：XIN XIN VENTURES PTE. LTD.
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发表时间：2021-08-05 14:17:27
预估税计算
公司在提交ECI时不需要考虑新初创公司的免税计划/部分免税和YA 2020公司所得税（CIT）退税。新加坡国内税务局IRAS将计算这些并允许新初创公司/部分免税和YA 2020 公司所得税（CIT）自动退税。
例：YA 2020的ECI计算
贵公司2019财政年度(2020评估年度)损益表如下:
| Sales | $80,000 |
| Less: Cost of goods sold | $(35,000) |
| Gross Profit | $45,000 |
| Other Income: | |
| Rental Income | $1,200 |
| Less: Expenses | |
| Advertisement | $(790) |
| CPF | $(2,300) |
| Depreciation | $(300) |
| Directors’ fees | $(9,000) |
| Printing and Stationery | $(290) |
| Property Tax (rental property) | $(300) |
| Salaries | $(24,000) |
| Secretarial Fees | $(310) |
| Transport ($200 was incurred on car SJX 123) | $(780) |
| Travelling Expenses | $(560) |
| Water & Electricity | $(925) |
| Net Profit before Tax | $6,645 |
该公司还在YA 2020年购买了一辆新的私家车（SJX 123），1，200新元的电脑和300新元的文件柜。没有以前的YA带来的未使用资本津贴。
公司ECI的计算如下:
| Net profit before Tax | $6,645 |
| Less: Separate Source Income | |
| Rental Income | $(1,200) |
| Add: Disallowable Expenses | |
| Depreciation | $300 |
| Property Tax (Rental Property) | $300 |
| Transport (S-plated car) | $200 |
| Adjusted profit before Capital Allowances | $6,245 |
| Less: Capital Allowances for YA 2020 1 | |
| 100% Write-Off for Low-Value Asset – Filing Cabinet | $(300) |
| 100% Write-Off in One Year for Computer | $(1,200) |
| Adjusted profit after Capital Allowances | $4,745 |
| Add: Separate Source Income | |
| Rental income (net of Property Tax for rental income) | $900 |
| Estimated Chargeable Income (before exempt amount) | $5,645 |
当电子申报ECI时，公司可以报告其收入为“80,000新元”，ECI在17%的税率类别下为“5645新元”。如公司亦有资格申请新成立公司的税务豁免计划，公司须在退税申报表的有关方格内作出相应说明。
