税务指南.pdf

税务指南

自雇娱乐表演者与台主的税务需知

1

Publishedby
InlandRevenueAuthorityofSingapore

Publishedon5July2010

©InlandRevenueAuthorityofSingapore

Allrightsreserved.Nopartofthispublicationmaybereproducedortransmittedinanyform
orbyanymeans,includingphotocopyingandrecordingwithoutthewrittenpermissionofthe
copyrightholder,applicationforwhichshouldbeaddressedtothepublisher.Suchwritten
permissionmustalsobeobtainedbeforeanypartofthispublicationisstoredinaretrieval
systemofanynature.

2

目录

A.简介..............................................................................................................................................5

B.保存完整的业务记录与帐目......................................................................................................5

1.为什么我必须保存业务记录与帐目？？？......................................................................................5

2.哪些收入会被纳税，，，而我应该如何保存，而我应该如何保存收入记录？？？..............................................................5

3.哪些是可扣除的营业开销？？？....................................................................................................6

4.与其记录每月的收入与开销,,,我是否可以,我是否可以根据不同的表演项目来记录???..............................6

5.我需要保持业务银行户口吗???....................................................................................................7

6.什么是经核证的帐目报告???........................................................................................................7

C.申报所得税..................................................................................................................................7

1.我刚开始当自雇娱娱娱乐娱乐乐乐表演者表演者///台主/台主，，，需要通知税务局吗，需要通知税务局吗???......................................................7

2.我的收入什么时候会被纳税???....................................................................................................7

3.我该填写哪张表格申报营业收入???............................................................................................7

4.如何申报业务盈利???..............................................................................................