新加坡自动纳入计划：如何运作

新加坡国内税务局（IRAS）通过多种途径为纳税人提供便利，确保他们能够更好地履行各种义务。 税 IRAS通过各种方案和项目实现了这一目标。

新加坡税务局(IRAS)为便利税款支付而设立的最知名的计划之一就是自动归档计划。新加坡的自动归档计划允许某些员工无需自行提交税务信息，因为该计划允许雇主代其提交。

如有必要，我们还将代表您联系新加坡税务局或任何其他与税务相关的机构，以确保我们妥善处理您可能遇到的任何税务问题。

新加坡的自动归档计划由新加坡税务局(IRAS)推出，允许任何在新加坡的雇主代表其员工提交就业收入信息。该计划允许所有这些雇主通过电子方式向新加坡税务局提交信息。

一旦新加坡税务局收到这些信息，将会自动将其纳入每位相关员工的所得税评估中。随后，新加坡税务局会将这些信息自动包含在员工的税务评估中。因此，当这些员工之后提交所得税申报时，他们不再需要提交就业收入信息，因为这些信息已被新加坡税务局接收。

自2020年评税年度起，某些在新加坡的雇主必须参加自动归档计划。需要参与该计划的雇主是指那些雇佣至少七名员工或已收到根据自动归档计划(AIS)要求电子提交员工就业收入的通知的雇主。

该通知已根据《所得税法》第68(2)条予以公告。 所得税法税务局（IRAS）在其网站上还提供了一个链接，任何感兴趣的人都可以通过此链接查找特定雇主是否符合自动纳入计划（Auto-Inclusion Scheme）的条件。

新加坡通过降低公司税率吸引来自全球的投资。 公司所得税 和引入不同的税收优惠。新加坡的公司税率是世界上最低的之一。

The 所得税法 specifies which employees are to be included by an employer who makes a submission of employee names as required by the Auto-Inclusion Scheme. These employees include the following:

When an employer reports employee earnings to the IRAS, there are certain tax forms which are to be submitted as per the requirements stated in the 所得税法. These forms include:

IR8A表格 is to be submitted with regard to every one of the employees of the company. However, employees who have been posted abroad and are not working abroad in conjunction with their Singapore employment are not to have their employment income stated in IR8A表格.

附录8A is to be completed for any employee who has been provided with any benefits-in-kind. 附录8B is to be completed for any employee who has received any gains or profits from Employee Stock Option Plans or any other Employee Share Ownership Plans. IR8S表格 is to be completed by any employer who has made excessive CPF contributions on their employees’ wages or have claimed or plan to claim refunds on such contributions.

我们在保罗·海普·佩奇有限公司能够确保您所有的税务义务得到妥善管理。如需进一步信息，您可以随时联系我们的税务专家。我们始终乐于提供帮助。 任何在管理新加坡税务义务方面遇到困难的人.