2021年3月10日,新加坡稅務(wù)局發(fā)布了根據(jù)《商業(yè)信托法》(第三版)注冊(cè)的信托的最新電子稅收指南所得稅處理,該指南特別列出了如何將某些公司稅收功能應(yīng)用于已注冊(cè)的商業(yè)信托。
該指南詳細(xì)介紹了根據(jù)《商業(yè)信托法》注冊(cè)的信托的所得稅待遇,就所得稅而言,信托將被視為一家公司。
注冊(cè)商業(yè)信托的收入在受托人一級(jí)征稅,且為最終稅(“final tax”),注冊(cè)商業(yè)信托的單位持有人將無(wú)需就其信托收入的權(quán)利征稅。
該指南提供了有關(guān)根據(jù)《商業(yè)信托法》注冊(cè)的信托的所得稅處理的詳細(xì)信息,出于所得稅目的,該信托將被視為公司。注冊(cè)商業(yè)信托的收入應(yīng)在受托人一級(jí)征稅。這是最終稅,注冊(cè)商業(yè)信托的單位持有人無(wú)需就其信托收入的權(quán)利征稅。
《指南》特別規(guī)定了某些公司稅特征如何適用于注冊(cè)商業(yè)信托,包括:
(a) 集體救濟(jì);
(b) “持股測(cè)試”的應(yīng)用;
(c) 選擇第24條出售財(cái)產(chǎn);
(d) 合并及收購(gòu)計(jì)劃;及
(e) 股票處置收益。
最新版本的電子稅務(wù)指南包括更新,以反映2020年預(yù)算中宣布的稅務(wù)變化,即將并購(gòu)計(jì)劃延長(zhǎng)至2025年12月31日,以及2020年4月1日或之后執(zhí)行的文書印花稅減免失效。
On 10 March 2021, the Inland Revenue Authority of Singapore (IRAS) published an updated e-Tax Guide Income Tax Treatment of a Trust registered under the Business Trusts Act (Third Edition).
The guide provides details on the income tax treatment of a trust that is registered under the Business Trusts Act, which will be treated like a company for income tax purposes.
The income of a registered business trust is taxable at the trustee level.
It is a final tax and the unitholders of the registered business trust will not be taxed on their entitlement of trust income.
In particular, the guide sets out how certain corporate tax features are to be applied to a registered business trust, including:
(a) group relief;
(b) application of "shareholding test";
(c) election of section 24 for the sale of property;
(d) mergers and acquisitions scheme; and
(e) gains on disposal of shares.
The latest edition of the e-tax guide includes updates to reflect tax changes announced in Budget 2020 on the extension of the M&A scheme to 31 December 2025 and the lapse of stamp duty relief for instruments executed on or after 1 April 2020.