报税季节 自雇老板注意（个独和合伙） 新加坡做生意盈利报税有哪些支出项可以纳入成本

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.

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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