2022年财政预算案 Budget 2022 Updates - Beginning of the New Normal

2022-02-24 15:27:00
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Budget 2022 introduces measures that mark the new era as Singapore gradually emerges from the global pandemic.

The following are some highlights:



我国在应对冠病疫情不断演变所带来的挑战之际,也必须为后冠病时代做好准备,2022 年预算案目的是给予新加坡人迈步前进的信心。 以下是大家关注的重点:



Key updates Announced:


重点声明:


 

1、Minimum Effective Tax Rate (METR) Regime



1、最低实际税率 (METR)



Singapore will explore a TOP-UP TAX called METR Regime. This is the result of Base Erosion and Profit Shifting .(BEPS) 2.0, which is a new framework that aims to ensure a fairer distribution of taxing rights. The METR will apply to multinational enterprise (MNE) groups in Singapore that have annual revenues of at least €750 million, as reflected in the consolidated financial statements of the ultimate parent entity.


新加坡正探讨实施最低实际税率,确保在新加坡的跨国企业补足税款。新加坡企业税政策必须更新,以配合“第二代防止税基侵蚀和盈利转移”(BEPS 2.0)的全球发展。

国际上的BEPS 2.0倡议由两大支柱方案组成,一是将征税权从营运所在地转移至客户所在地,二是针对每年全球营收达7.5亿欧元或更多的跨国企业制定15%的全球最低实际税率。


 

2、Jobs and Business Support Package


2、就业及企业援助配套


Under the Small Business Recovery Grant, a one-off cash support will be provided to small businesses in sectors that were most affected by COVID-19 Safe Management Measures (e.g. F&B and retail sectors) in 2021. Eligible businesses will receive S$1,000 for each local employee with mandatory CPF contributions in the period from 1 November 2021 to 31 December 2021, up to a cap of S$10,000 per firm.

 

In addition, Jobs Growth Incentive, which provides salary support for employers to expand local hiring from September 2020 to March 2022, will be extended to September 2022, with stepped-down rates.


小商家复苏津贴为餐饮、零售、旅游业等行业中2021年受影响的中小型企业提供帮助.补助特定领域(如餐饮、零售、旅游和体育等)的中小企业, 每名本地员工津贴1000元, 每家公司顶限为1万元。

此外, 招聘奖励计划, 鼓励更多雇主聘请本地员工,原定本月到期的招聘奖励计划将延长多六个月至2022年9月,但津贴期限和额度将逐步减少。



3、Changes in Minimum Qualifying Salary for Foreign workforce


3、外籍劳工政策收紧


Employment Pass (EP) qualifying salaries


Employment Pass (EP) 就业准证

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Apart from the above, there will also be progressive changes in Foreign Worker Levy (FWL) rates for S Pass and worker permit holders in certain sectors.


除上述外, 某些行业的S准证和客工比率也将逐步变化。



 

S Pass qualifying salaries

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4、Enhancements to Progressive Wages


4、渐进式薪金模式


Progressive Wage Credit Scheme (co-funding wage increases of lower-wage workers between 2022 and 2026) will be introduced and enhancements to Progressive Wages will be made to uplift lower-wage workers.


渐进式加薪补贴计划简称 PWCS (从2022年到2026年与企业共同资助低薪员工的加薪, 分担比率高达50%)



 

5、Disclosure of company-related information for  official duties


5、纳税人的资料信息披露



The IRAS will make changes to the Income Tax Act, and Goods and Services Tax Act to allow taxpayers’in formation (where consent have been provided) to be disclosed to a public officer. In addition, a prescribed list of identifiable information on companies can be disclosed to public sector agencies without the need for taxpayer’s consent.


IRAS 将对个人所得税和消费税进行修改, 不需要征得纳税人的同意, 可以向公共部门机构提供纳税人的资料

 

6、Increase in CPF rates for Senior Workers


6、公积金基本存款调高


The objective of the increase is to ensure those aged above 55to 60 will have the same CPF contribution rates as younger employees. The first increase had taken place with effect from 1 January 2022. The second increase shall take place with effect from 1 January 2023, and so on.


年满55岁员工的公积金基本存款额将在下来5年逐步调高,每年的调幅度为3.5%,助年长者增加退休储蓄。雇主和员工的总缴交绿增加1.5 至2个百分点。过渡性公积金抵消计划协助雇主承担2023年一般增幅。2023年至2027年,基本存款额每年调整幅度为3.5%。



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7、Increase in personal income tax


从2024年开始,高收入人群的个人所得税将上调。



rates from Year of Assessment 2024 For Tax Residents, there will be new income tiers and rates for income in excess of $500,000 and S$1,000,000.For Non-Tax Residents, tax rate on certain incomes will  increase from 22% to 24%


对于纳税居民, 超过500,000新元和1,000,000新元的收入将有新的收入等级和税率。对于非纳税居民, 某些收入的税率将从22%提高到24%。



 

8、GST rate hikes & Increase in property tax rates


8、GST 消费税&房产税上调


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9、Enhancement of Tax Incentive scheme for Fund Managed by Singapore-based Fund Manager


9、加强新加坡基金经理管理的基金的税收优惠计划



For investments in physical Investment Precious Metals (“IPMs”), the cap will be revised to 5% for incentive awards under Sections 13D/O/U of the Income Tax Act, and the incidental condition will be removed.


对于实物投资金属 (IPM)的投资,根据所得税法第13D/O/U条, 奖励的上限将修改为5%, 附带条件将被取消。



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10、Luxury vehicle taxes


10、增设豪华车附加注册费级别


There will be a new Additional Registration Fee (“ARF”) tier for cars with portion of Open Market Value in excess of S$80,000.


抵岸价8万元以上的车子,超过8万元的部分须支付的附加注册费从抵岸价的180%调高到220%。



 

11、Change in basis of zero-rating for travel arranging services


11、客运服务零税率基础的变化


From 1 January 2023, zero-rating will only apply to travel arranging services where:

i. The contractual customer belongs outside Singapore; and

ii. The direct beneficiary belongs outside Singapore or is GST-registered in Singapore.


2023年1月1日起,将更新消费税(GST)零税率对国际客运服务的服务范围。


 

12、Increase in carbon tax


12、碳税调整



There will be progressive increase in carbon tax from S$5 per tonne to range of S$50 to S$80 per tonne during the years between 2023 and 2030. Carbon tax is applicable to Singapore’s biggest emitters, including much of the country's export-oriented refining and petrochemical sectors.


我国将从后年起分阶段大幅上调碳税,从目前的每排放一公吨温室气体5元,增至2024年和2025年每公吨25元,并最迟在2030年递增至每公吨50元至80元。 



 

If you require assistance to understand how Budget 2022 can help you and your business, or if there are other topics that you may wish to understand better, please feel free to reach out to us for further discussions.


如果您需要了解2022年预算如何帮助您和您的企业, 或者您可能希望更好地了解其他主题, 请随时与我们联系。

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