Unutilised Items (Losses, Capital Allowances and Donations) 未使用项目(损失、资本免税额及捐款) Carrying forward trade losses, capital allowances and donations – to reduce taxes payable for future years. 结转贸易亏损、资本免税额及捐款-以减少未来数年的应缴税款。 Unutilised Items (Losses, Capital Allowances and Donations) 未使用项目(损失、资本免税额及捐款) In a particular Year of Assessment (YA), a company may have tax deductions/ capital allowances/ donations that could not be fully utilised […]
About SME Financing in Singapore 关于新加坡中小企业融资 SME financing is the funding of small medium enterprises (SMEs) through small business loans. In Singapore, the economy is driven by small and medium sized enterprises which make up about 99% of all enterprises. 中小企业融资是中小企业通过小企业贷款进行融资的一种方式。新加坡的经济是由中小企业带动的，约占企业总数的99%。 Naturally, SME financing accounts for a major segment of the business financing market, where […]
Company Deductible & Non-deductible Expenses 公司可扣除和不可扣除的费用 When preparing for your annual filings, it is tempting to include all expenses incurred or payment made as expenditure for your company. However, business owners need to understand that not all expenses that are taken up in your accounting books are tax deductible. 当准备你的年度文件时，很容易把所有发生的费用或支付的费用作为公司的支出。然而，企业主需要了解的是，并不是所有的费用，在你的会计账簿上是可以扣税的。 What are Deductible Expenses? 什么是可扣除的开支? […]
Cost Accounting & Cost Control 成本会计与成本控制 Accounting provides business-related information to the owner, the management, and the employees of the company as well as to the government, creditors, investors, and customers. 会计向所有者、管理层、公司员工以及政府、债权人、投资者和客户提供与业务相关的信息。 Financial accounting is based on actual past and cost accounting is based on planning and controlling. Preparation of budget is a part of […]
Learning to recognise and understand your feelings and EQ 学会识别和理解你的情感和情商 Emotional intelligence (EQ) is one of the seven attributes in ACCA’s recently developed model showing the skills and qualities needed from the successful professional accountant. Emotionally intelligent accountants find it easier to form and maintain good working relationships, but what exactly does EQ mean and […]
How to Reduce Share Capital 如何减少股本 Running a company is not easy and if you own one in Singapore, then you might be faced with the decision to reduce the share capital should certain circumstances crop up; here are some scenarios which may warrant such a move: 经营一家公司并不容易，如果你在新加坡拥有一家公司，那么一旦出现某些情况，你可能会面临减少股本的决定;以下是一些可能需要这样做的情况: Your shareholders wish to cancel their shares […]
Director and Shareholder Income Tax Planning 董事及股东所得税筹划 As a Company director and shareholder, you can consider withdrawing profits from the company either through Director’s remuneration, Director’s fee, or dividends. 作为公司董事和股东，你可以考虑通过董事酬金、董事费或股息从公司提取利润。 Director’s Remuneration 董事的报酬 Do note that if you are a Singapore citizen or Singapore Permanent Resident, CPF contributions are required to be made on your […]
Accounting Procedure for Different Industries 不同行业的会计程序 Every industry needs to maintain its books of accounts to know its financial position at the end of a year. Just like industries differ from one another, their accounting needs also are different and unique. So, the accounting standards used for a start-up cannot be adopted for a tech […]
Stamp Duty for Shares 股份印花税 The Stamp Duties Act in Singapore defines stamp duty as a tax levied on immovable properties, stocks and shares in private companies in Singapore. 新加坡印花税法案将印花税定义为对新加坡私人公司的不动产、股票和股份征收的税。 When are Stamp Duties applicable? 印花税何时适用? Transfer of share document. 股份转让文件。 This refers to the documents signed when shares are bought or acquired. If there […]
Guide to Transfer of Shares for Singapore Companies 新加坡公司股份转让指南 Private limited companies in Singapore may appoint a minimum of 1 and up to 50 local or foreign shareholders. The shareholders of a company are considered its owners and they may wish to sell or transfer their shares for reasons such as retirement, gifting or raising […]
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