加拿大外贸
新加坡付给境外的利息需要代扣代缴吗?新加坡公司付给新加坡以外的利息是需要有代扣代缴税的,这个利息包括了付给银行的贷款利息,以及付给供应商的超过付款期的罚息。代扣代缴税率是15%。根据新加坡和中国的双重税务协定,如果是付给法定的金融机构则税率是7%,其他则为10%。
如果该贷款是用于购买在海外使用的不动产则豁免交税。
因为现实案例中可能会遇到各种复杂的情况,所以细节需要和银行确认,以免日后不必要的纠纷。
如有需要进一步了解,请站内短信
中国新加坡税务协定供参考:
第十一条 利息
一、第一款规定,居民国对本国居民取得的来自缔约国另一方的利息拥有征税权,但这种征税权并不是独占的。
二、第二款规定,利息来源国对利息也有征税的权利,但对征税权的行使进行了限制,即设定了最高税率,且限制税率与受益所有人自身性质有关,受益所有人为银行或金融机构情况下,利息的征税税率为7%;其他情况下利息的征税税率为10%。
新加坡网站原文供参考:
Interest payments
• Withholding tax is applicable to interest on overdue trade accounts and interest on credit terms paid to a non-resident supplier. This is the case even if the interest charged on late payment of the sale of goods is treated as part of the seller's trade income.
Examples where withholding tax is not applicable:
• Payment made to a Singapore branch of a non-resident bank, where the Singapore branch has been granted waiver from compliance with sections 45 and/or 45A by IRAS. You may refer to the list of approved Singapore branches of non-resident banks (74KB).
• All section 12(6) payments made to Singapore branches of non-resident companies from 21 Feb 2014.
• All section 12(6) payments made by banks, finance companies and certain approved entities to non-residents, where the payments are made for the purpose of the trade or business of the specified entities.
• Interest paid to a non-resident for a loan obtained from outside Singapore for acquiring an overseas immovable property.
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