個稅報稅又開始了，個獨和合夥生意sole proprietorship/partnership老闆作為自雇形式，需要在報稅時候申報自己生意的收入和凈利潤。本文簡單科普哪些是可以作為商業成本扣除，哪些做帳時候不可以申報為商業成本而減少繳稅。對於複雜帳務的生意還是建議僱傭專業的第三方會計去做帳。
什麼是可扣除的業務費用成本？
根據新加坡稅務局的說法，新加坡的可扣除業務費用包括您在創收過程中完全且專門承擔的所有費用。以下是附帶條件：新加坡所得稅法不應禁止任何費用扣除。所有的費用都應該是收入性質的。不是商業資本。任何費用都不應該是或有負債。這意味著它們必須被招致，而不是將它們與將來可能發生或可能不會發生的情況掛鉤。所有的費用都應該純粹是為了創收而發生的。
什麼是不可扣除的業務費用成本？
不可抵扣的業務費用與可抵扣的費用正好相反。換句話說，這些成本不應該在產生收入的過程中產生。那是什麼意思？好吧，您可以在這裡放置資本支出，例如您花在固定資產和公司註冊上的資金，以及您與員工一起產生的所有個人支出——包括娛樂和旅行費用。
可扣除的業務費用成本的四大類
你需要記住一個一般規則。您要求的任何扣除額必須與您的業務相關；你需要證明為什麼你需要產生特定的支出來賺取收入。這意味著不能扣除個人或私人費用，也不能扣除任何非專門用於產生業務收入的費用。
1、經營業務費用在合理的範圍內，政府將允許您扣除與您的業務日常運營相關的某些成本。該清單因國家/地區而異，但總體而言，您可以申請扣除以下業務費用：
可以扣除與維護營業場所、設備和機械有關的業務維護費用。允許扣除的金額和程度因國家/地區而異；裝修（相對於維修）通常是不允許的，因為它們是與收入沒有直接關係的資本支出，但也有例外。馬來西亞允許對營業場所進行翻新和翻新的稅收減免高達 300,000 林吉特；而新加坡則允許公司就翻新營業場所的費用申請扣除高達 300,000 新元的費用。
交通/旅行費用可能會被扣除，通常是在業務過程中乘坐公共運輸工具的費用。例如，在新加坡，員工的旅行津貼是可以扣除的；與私家車和公司用車有關的費用不是。包括貨車、卡車和公共汽車等商用車輛的機動車輛費用也可以扣除，通常與維修、保養、停車費和汽油費有關。此類別中其他允許的業務費用包括租金、水電費和電話費；營銷和廣告費用；執照和執照更新所產生的費用。某些在家辦公的業務費用可能會被扣除，特別是考慮到越來越多的員工在家工作。例如，新加坡的 IRAS 將允許在家辦公的工作人員在開始在家工作後扣除額外的電費和電信費用。
2. 員工/員工成本
您可以扣除在正常業務運營過程中花在員工身上的某些類別的薪水、工資、佣金和獎金。工資和獎金通常是允許扣除的，但您需要向各自的內部稅收機構查詢其他費用，這些費用可能因國家/地區而異。例如，在新加坡，如果醫療費用不超過員工一年獲得的總薪酬的 1%，則可以扣除。在印度尼西亞，員工以實物形式獲得的福利（如免費住房）不能對提供福利的公司進行免稅，但提供給所有員工的膳食和交通費用可以免稅。如果您也可以扣除某些社會保障/退休計劃，您可能需要諮詢您的會計師。例如，在新加坡，只要低於年度 SRS 供款上限，僱主對其雇員的補充退休計劃 (SRS) 的供款可作為員工成本全額扣除。
3. 財務和專業費用
無論您是聘請律師來處理法律糾紛，還是讓您的企業獲得特定服務的認可，您支付給這些政府或專業機構的費用（在一定範圍內）都可以從您的業務收入中扣除。其中包括律師、簿記員、報稅員和會計師等收取的費用。許多政府稅收服務允許扣除在正常業務過程中產生的利息，但前提是有關貸款用於商業目的。新加坡還允許扣除借貸成本（擔保費、銀行期權費、預付款費等），以替代利息費用或降低利息成本。
4. 某些宗教和公民支出
認識到宗教實踐和社區意識活動對整個社會的有益影響，許多政府允許扣除在履行公民或宗教義務過程中產生的商業費用。例如，新加坡、馬來西亞和印度尼西亞各自的稅收服務允許扣除或提供退稅以支付某些宗教會費——這些可能包括（但不限於）清真寺建設基金捐款、zakat、fitrah 或其他宗教會費法律授權。在新加坡，向公認的公共品格機構 (IPC) 提供的捐款和志願工作可以從個人的納稅義務中扣除，最高可達捐款價值的 250%。
附可扣和不可扣費用列表
Examples of Deductible and Non-Deductible Business Expenses The IRAS allows you to declare the following as deductible business expenses:
Water and electricity costs.
Employees』 wages.
Transport and travel costs for business assignments.
Telephone bills
Tax fees, including the service fees that you pay a tax agent.
Supplementary Retirement Scheme (SRS) contributions.
Stock obsolescence.
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{nextpage}Statutory and Regulatory expenses.
Staff welfare and benefits expenses.
Staff training expenses.
Staff remunerations, including bonuses, salaries, and allowances.
Secretarial fees.
Retrenchment payments, including contractual retrenchment payments, ex-gratia retrenchment payments, and outplacement support costs - as long as there’s no complete business cessation.
Research and development expenses.
Costs incurred in the registration of trademarks, patents, and designs.
Costs incurred in the rental of business premises.
Renovation costs.
Provision for obsolete stocks.
Provision for bad and doubtful debts.
Property tax expenses.
Printing and stationery costs.
Postage expenses.
Costs for periodicals and newspapers.
Office upkeep expenses.
Motor vehicle expenses - including upkeep, maintenance, plus running and financing costs of goods / commercial vehicles.
Medical expenses.
Legal and professional fees incurred in trade and revenue transactions.
Intellectual property (IP) licensing expenditure.
Interest incurred on loans intended for re-financing previous loans or borrowings.
Interest incurred on late payment of fees to a Management Corporation for a Strata Title Plan (MCST).
Interest expenses.
Insurance costs for underwriting bad trade debts.
Payments for Insurance premiums.
Employee's income tax paid by the employer.
Exhibition expenses.
Exchange loss (trade and revenue in nature).
Entertainment expenses.
Employment Assistance Payment (EAP).
Employee Equity-Based Remuneration (EEBR) Scheme payments.
Directors' remuneration costs.
Directors' fees.
Digital taxes imposed through turnover taxes (not income taxes).
Voluntary cash contributions to self-employed persons' Medisave Account.
Cash spend in topping-up of Employees' CPF Minimum Sums.
Ad-hoc contributions to employees' Medisave accounts.
Statutory CPF contributions.
Bank charges.
Auditors' remuneration.
Advertisement costs.
Administrative expenses.
Accounting fees.
Non-deductible expenses, on the other hand, include the funds that you spend on:
Withholding tax on the interest payments paid by companies on-behalf of non-residents.
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{nextpage}Retrenchment payments such as ex-gratia retrenchment payments and outplacement support costs - in the event of a complete business cessation.
Provision for obsolete stocks.
Provision for bad and doubtful debts.
Private vehicle hire.
Private and domestic expenses that are not incurred for business purposes.
Prepaid expenses.
Penalties.
Motor vehicle expenses for S-plated and RU-plated cars.
Legal and professional fees for non-trade or capital transactions.
Interest expenses on non-income-producing assets.
The installation of fixed assets.
Singapore income tax and any tax on income in a country outside Singapore.
Impairment loss on non-trade debts.
Goodwill payments.
Fines.
Acquiring fixed assets.
Bills before the commencement of business.
Exchange loss (non-trade or capital in nature).
Donations.
Dividend payments made on preference shares.
Digital taxes imposed as income taxes.
Interest incurred on late CPF contributions.
Voluntary contributions to CPF.
Certificate of Entitlement (COE) for motor vehicles.
Bad debts (non-trade debtors).
Amortisation.
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