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\u65e5\u672c\u3067\u306f\u6d88\u8cbb\u7a0e\u3068\u3057\u3066\u77e5\u3089\u308c\u308b\u4e07\u4eba\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u3001\u6cd5\u4eba\u7a0e\u3084\u6240\u5f97\u7a0e\u304c\u300c\u76f4\u63a5\u7a0e\u300d\u3068\u547c\u3070\u308c\u308b\u306e\u306b\u5bfe\u3057\u3066\u3001\u300c\u9593\u63a5\u7a0e\u300d\u306b\u5206\u985e\u3055\u308c\u308b\u3053\u306e\u7a2e\u306e\u7a0e\u91d1\u306b\u306f\u3001\u65e5\u672c\u56fd\u5916\u3067\u306f\u69d8\u3005\u306a\u540d\u524d\u304c\u3064\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n

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\u4ee3\u8868\u7684\u306a\u306e\u306f\uff36\uff21\uff34\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff09\u3001\uff27\uff33\uff34\uff08\u7269\u54c1\u30b5\u30fc\u30d3\u30b9\u7a0e\uff09\u3001Sales Tax\uff08\u58f2\u4e0a\u7a0e\uff09\u3001Commercial Tax\uff08\u5546\u696d\u7a0e\uff09\u306a\u3069\u3067\u3059\u304c\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306f\u30a4\u30f3\u30c9\u3068\u540c\u3058\u304f\u3001\uff27\uff33\uff34\u3068\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n

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\u540d\u524d\u3060\u3051\u306a\u3089\u899a\u3048\u308b\u3060\u3051\u3067\u6e08\u307f\u307e\u3059\u304c\u3001\u305d\u306e\u5236\u5ea6\u3082\u56fd\u306b\u3088\u308a\u7570\u306a\u3063\u3066\u304f\u308b\u306e\u304c\u56f0\u308a\u3082\u306e\u3002<\/p>\n

\u4eca\u56de\u306f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\uff27\uff33\uff34\u306b\u3064\u3044\u3066\u3001\u30dd\u30a4\u30f3\u30c8\u3092\u62bc\u3055\u3048\u306a\u304c\u3089\u7406\u89e3\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

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\u7d0d\u7a0e\u7fa9\u52d9<\/span><\/p>\n

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\u307e\u305a\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\uff27\uff33\uff34\u306f\u3001\u3059\u3079\u3066\u306e\u4f01\u696d\u304c\u7d0d\u4ed8\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n

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\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u56fd\u5185\u3067\u3084\u308a\u53d6\u308a\u3055\u308c\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u898b\u3066\u3082\u3001\u6642\u3005\u300c\u5358\u4fa1\u00d7\u6570\u91cf\u300d\u306e\u91d1\u984d\u304c\u305d\u306e\u307e\u307e\u8acb\u6c42\u4fa1\u683c\u306b\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u8acb\u6c42\u5143\u306e\u4f01\u696d\u304c\uff27\uff33\uff34\u767b\u9332\u3092\u3057\u3066\u3044\u306a\u3044\u4f1a\u793e\u3067\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n

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\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\uff27\uff33\uff34\u767b\u9332\u7fa9\u52d9\u304c\u3042\u308b\u306e\u306f\u9023\u7d9a12\u304b\u6708\u9593\u306e\u8ab2\u7a0e\u6240\u5f97\uff08Taxable Turnover\uff09\u304cS$1,000,000\u3092\u8d85\u3048\u305f\u5834\u5408\u3067\u3059\u3002<\/p>\n

\u4eee\u306b2018\u5e74\u5f8c\u534a\u304c\u4e0d\u632f\u3067\u3001\u3053\u306e\u5e74\u306e1\u6708\u304b\u308912\u6708\u306e\u8ab2\u7a0e\u6240\u5f97\u304c80\u4e07SGD\u3060\u3051\u3060\u3063\u305f\u3068\u3057\u3066\u3082\u30012017\u5e74\u5f8c\u534a\u304b\u30892018\u5e74\u524d\u534a\u306e\u6240\u5f97\u304c100\u4e07SGD\u3092\u8d85\u3048\u3066\u3044\u308c\u3070\u3001\uff27\uff33\uff34\u767b\u9332\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n

<\/p>\n

\u4f8b\uff08\u56db\u534a\u671f\u3092Q1, Q2\u3068\u8868\u8a18\u3001\u5358\u4f4d\u306f\u4e07SGD\uff09\uff1a<\/p>\n

$\"\"$ <\/p>\n

\u307e\u305f\u3001\u8ab2\u7a0e\u6240\u5f97\u304c100\u4e07SGD\u4ee5\u4e0b\u3067\u3042\u3063\u3066\u3082\uff27\uff33\uff34\u767b\u9332\u3092\u3057\u3066\u306f\u3044\u3051\u306a\u3044\u3068\u3044\u3046\u30eb\u30fc\u30eb\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u6b63\u78ba\u306b\u306f\u308f\u304b\u3089\u306a\u3044\u304c\u3001100\u4e07SGD\u3092\u8d85\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3001\u3068\u3044\u3046\u5834\u5408\u306b\u306f\u3001\u767b\u9332\u3092\u3057\u3066\u304a\u3044\u305f\u65b9\u304c\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n

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\u3053\u3053\u3067\u6c17\u3092\u4ed8\u3051\u305f\u3044\u306e\u306f\u3001\u4e0b\u8a18\u306b\u898b\u308b\u3088\u3046\u306b\u3001\u8ab2\u7a0e\u6240\u5f97\u3067\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u305d\u306e\u6027\u8cea\u4e0a\u7a0e\u7387\u304c\u30bc\u30ed\u306b\u306a\u308b\u3001\u3044\u308f\u3086\u308bZero-Rated\u306e\u53d6\u5f15\u3067\u3059\u3002<\/p>\n

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\u3044\u304f\u3089Zero-Rated\u306e\u53d6\u5f15\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u308c\u304c\u8ab2\u7a0e\u6240\u5f97\u3067\u3042\u308b\u9650\u308a\u3001\u4e0a\u8a18\uff27\uff33\uff34\u767b\u9332\u7fa9\u52d9\u306e\u6709\u7121\u3092\u5224\u5b9a\u3059\u308b\u6839\u62e0\u3068\u3057\u3066\u7b97\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

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\uff27\uff33\uff34\u767b\u9332\u306e\u65b9\u6cd5<\/span><\/p>\n

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\uff29\uff32\uff21\uff33\uff08\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u5185\u56fd\u6b73\u5165\u7701\uff09\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\uff27\uff33\uff34\u95a2\u9023\u306e\u60c5\u5831\u306f\u7db2\u7f85\u3055\u308c\u3066\u304a\u308a\u3001\u30ea\u30f3\u30af\u304b\u3089\uff27\uff33\uff34\u767b\u9332\u306b\u9032\u3080\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u30da\u30fc\u30b8\u30ea\u30f3\u30af\uff1ahttps:\/\/www.iras.gov.sg\/IRASHome\/GST\/Non-GST-registered-businesses\/Registering-for-GST\/Applying-for-GST-Registration\/<\/p>\n

<\/p>\n

CorpPass ID\u304c\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u3068\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u63d0\u51fa\u3059\u308b\u3079\u304d\u66f8\u985e\u304c\u30ea\u30b9\u30c8\u30a2\u30c3\u30d7\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u3042\u308b\u7a0b\u5ea6\u306e\u5c02\u9580\u6027\u304c\u3042\u308a\u3001\u6642\u9593\u3082\u304b\u304b\u308b\u305f\u3081\u3001\u4e0d\u5b89\u304c\u3042\u308b\u5834\u5408\u306f\u5c02\u9580\u306e\u696d\u8005\u306b\u4efb\u305b\u305f\u307b\u3046\u304c\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n

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\u7a0e\u7387<\/span><\/p>\n

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\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\uff27\uff33\uff34\u306e\u7a0e\u7387\u306f2018\u5e74\u73fe\u5728\uff17\uff05\u3067\u3059\u3002<\/p>\n

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2018\u5e74\u5ea6\u4e88\u7b97\u6848\u3067\u306f\u30012021\u5e74\u304b\u30892025\u5e74\u306e\u9593\u306b\uff19\uff05\u307e\u3067\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u5177\u4f53\u7684\u306a\u6642\u671f\u306f\u78ba\u5b9a\u3057\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n

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\u307e\u305f\u3001\u4ee5\u4e0b\u306b\u4f8b\u793a\u3055\u308c\u308b\u4e00\u90e8\u306e\u53d6\u5f15\u306f\u7a0e\u7387\u304c\u30bc\u30ed\u3001\u3044\u308f\u3086\u308bZero-Rated\u306e\uff27\uff33\uff34\u8ab2\u7a0e\u304c\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n

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\u30fb\u56fd\u969b\u7684\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\uff08Providing International Service\uff09<\/p>\n

\u30fb\u8f38\u51fa\u53d6\u5f15\uff08Exporting of Goods\u3001\u65e5\u672c\u306e\u300c\u8f38\u51fa\u514d\u7a0e\u300d\u306b\u76f8\u5f53\uff09<\/p>\n

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\u8ab2\u7a0e\u5bfe\u8c61<\/span><\/p>\n

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\uff27\uff33\uff34\u306f\u7ffb\u8a33\u3059\u308c\u3070\u300c\u7269\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u7a0e\u300d\u3001\u3064\u307e\u308a\u7269\u3067\u3082\u30b5\u30fc\u30d3\u30b9\u3067\u3082\u306a\u3051\u308c\u3070\u305d\u3082\u305d\u3082\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306f\u307f\u306a\u3055\u308c\u305a\u3001\u652f\u6255\u3044\u7fa9\u52d9\u306f\u751f\u3058\u307e\u305b\u3093\u3002<\/p>\n

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\u3053\u3053\u3067\u306f\u6d88\u53bb\u6cd5\u3067\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\uff27\uff33\uff34\u304c\u304b\u304b\u3089\u306a\u3044\u5834\u5408\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

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\u514d\u7a0e\u5bfe\u8c61\u3068\u3057\u3066\u3001\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u306e\u306f\u4ee5\u4e0b\u306e\u5834\u5408\u3067\u3059\u3002<\/p>\n

\u30fb\u5927\u90e8\u5206\u306e\u91d1\u878d\u30b5\u30fc\u30d3\u30b9\uff08\u4f8b\uff1a\u8a3c\u5238\u306e\u767a\u884c\u306a\u3069\uff09<\/p>\n

\u30fb\u4e0d\u52d5\u7523\u306e\u58f2\u8cb7\u53ca\u3073\u30ea\u30fc\u30b9\uff08\u4f8b\uff1a\u6301\u3061\u5bb6\u306e\u58f2\u5374\u306a\u3069\uff09<\/p>\n

\u30fb\u6295\u6a5f\u7684\u8cb4\u91d1\u5c5e\u306e\u8f38\u5165\u53ca\u3073\u56fd\u5185\u4f9b\u7d66\uff08\u4f8b\uff1a\u56fd\u5185\u6d41\u901a\u76ee\u7684\u3067\u306e\u91d1\u306e\u8f38\u5165\u306a\u3069\uff09<\/p>\n

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\u3053\u308c\u3089\u3092\u9664\u3044\u305f\u58f2\u308a\u4e0a\u3052\u304b\u3089\u3001\u4e0a\u8a18\u300c\u8ab2\u7a0e\u6240\u5f97\u300d\u3092\u7b97\u51fa\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

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\uff27\uff33\uff34\u767b\u9332\u514d\u9664<\/span><\/p>\n

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\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u4e00\u65e6\uff27\uff33\uff34\u767b\u9332\u696d\u8005\u306b\u306a\u3063\u3066\u3057\u307e\u3048\u3070\u3001\u305d\u306e\u5f8c\u3044\u304f\u3089\u8ab2\u7a0e\u6240\u5f97\u304c100\u4e07SGD\u3092\u4e0b\u56de\u3063\u3066\u3044\u3066\u3082\u3001\u539f\u5247\u7684\u306b\u975e\u767b\u9332\u696d\u8005\u306b\u8ee2\u63db\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\uff08\u6cd5\u5f8b\u4e0a\u306f\uff12\u5e74\u9593\u8ee2\u63db\u3067\u304d\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff09\u3002<\/p>\n

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\u3057\u304b\u3057\u3001\uff27\uff33\uff34\u767b\u9332\u696d\u8005\u3068\u3057\u3066\u56db\u534a\u671f\u306b\u4e00\u5ea6\u7533\u544a\u3092\u3059\u308b\u306e\u306f\u624b\u9593\u3082\u304a\u91d1\u3082\u304b\u304b\u308b\u3053\u3068\u3067\u3042\u308a\u3001\u307e\u305f\uff27\uff33\uff34\u3092\u4e57\u305b\u305f\u4fa1\u683c\u3067\u7269\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u3059\u308b\u3053\u3068\u3067\u7af6\u4e89\u529b\u3092\u305d\u304c\u308c\u308b\u3053\u3068\u3092\u8e0f\u307e\u3048\u3066\u3001\u3067\u304d\u308c\u3070\u767b\u9332\u907f\u3051\u305f\u3044\u3068\u3044\u3046\u4f01\u696d\u3082\u5f53\u7136\u3042\u308a\u307e\u3059\u3002<\/p>\n

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\u3053\u3053\u3067\u306f\u6700\u5f8c\u306b\u3001\uff27\uff33\uff34\u767b\u9332\u3092\u514d\u9664\u3055\u308c\u308b\u65b9\u6cd5\u3092\u898b\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

<\/p>\n

\u4e0b\u8a18\u306e\uff12\u3064\u306e\u6761\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u4f01\u696d\u306f\u3001\uff29\uff32\uff21\uff33\u306b\u7533\u8acb\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u305d\u306e\u72b6\u614b\u306b\u5909\u5316\u304c\u8d77\u3053\u3089\u306a\u3044\u9650\u308a\uff27\uff33\uff34\u767b\u9332\u306e\u514d\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u30fb\u7a0e\u7387\u30bc\u30ed\u306e\u53d6\u5f15\uff08Zero-Rated Transactions\uff09\u304c\u5168\u8ab2\u7a0e\u6240\u5f97\u306e90%\u3092\u8d85\u3048\u3066\u3044\u308b\u3053\u3068<\/p>\n

\u30fb\u652f\u6255\uff27\uff33\uff34\uff08Input Tax\uff09\u304c\u53d7\u53d6\uff27\uff33\uff34\uff08Output Tax\uff09\u3092\u4e0a\u56de\u308b\u3053\u3068<\/p>\n

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