新加坡數(shù)碼打印公司因濫用PIC優(yōu)惠政策逃稅被罰款$53,704

　　新加坡稅局 2014.8.12消息

　　摘要：新加坡數(shù)碼打印公司Media Grafix，被指控濫用PIC優(yōu)惠政策，被下令處以$5,000 罰金以及逃稅金額四倍數(shù)額的罰款$48,704，共計$53,704。

　　Media Grafix是新加坡第三家被處以類似懲罰的公司。

　　PIC，全稱Productivity and Innovation Credit，是新加坡政府旨在鼓勵促進新加坡企業(yè)采用現(xiàn)代化設(shè)施（如電子自動化產(chǎn)品），培訓(xùn)員工，采購或自行研發(fā)專利技術(shù)等提高生產(chǎn)力，節(jié)省成本，減少對廉價外國勞動力的依賴以促進本國社會穩(wěn)定。

　　對于符合資質(zhì)的費用，公司可以選擇以400%的比例來抵扣應(yīng)稅利潤；在當(dāng)年虧損的情況下，亦可選擇以60%的比例直接申請現(xiàn)金返還。

　　比如公司花1萬買了電腦，正常情況下只能申請1萬的資產(chǎn)抵扣。而在PIC政策下，可以申請4萬抵扣，也就是額外的3萬抵扣應(yīng)稅利潤，按照新加坡17%的公司所得稅，相應(yīng)地可以少交5100塊的稅，也就是這太電腦的直接成本為4900元。如果當(dāng)年沒有足夠利潤抵扣，可以申請6000元的現(xiàn)金返還。稅局會寄給貴司6000元的支票，相當(dāng)于這臺電腦的直接成本只有4000元。這個優(yōu)惠額度是非常大的。

　　本案體現(xiàn)出新加坡政府為了鼓勵本國經(jīng)濟的發(fā)展給與了相當(dāng)有力的優(yōu)惠，但是對于妄圖濫用政府優(yōu)惠措施進行偷稅漏稅的也堅決予以打擊。

　　以下是網(wǎng)站原文，請有需要的讀者參考。如想進一步了解新加坡PIC措施，請站內(nèi)短信聯(lián)系，或聯(lián)系直線：0571-86817716， steven@rf.hk或者QQ1229914481

　　Digital printing company to pay $53,704 in fine and penalty for false PIC claim

　　12 Aug 2014

　　Media Grafix Pte Ltd (“Media Grafix”), a digital printing company, was convicted of abusing the Productivity and Innovation Credit (PIC) scheme to illegally obtain a higher PIC cash payout, and was ordered to pay a fine of $5,000 and a penalty of $48,704.

　　Media Grafix is the third company to be convicted of PIC abuse.

　　PIC claim inflated to obtain higher cash payout

　　Media Grafix falsely claimed a total of $27,058 as having been spent to purchase automation equipment including computers, a suite of Adobe software and IT networking and data storage equipment in its PIC cash payout application form.

　　Investigations revealed that Media Grafix had in fact only paid $21,150 for these purchases, but had used fictitious tax invoice to support a false PIC claim for an inflated amount.

　　IRAS takes a serious view of any abuse of PIC Scheme

　　IRAS audits PIC claims and takes a serious view of any attempt by claimants, vendors or consultants to artificially inflate the value of their PIC expenditure.

　　Offenders convicted of abusing the PIC scheme will have to pay a penalty of up to four times the amount of cash payout fraudulently obtained, and a fine of up to $50,000 and/or imprisonment of up to five years.

　　Businesses and individuals are urged to disclose any past mistakes in their PIC claims. IRAS will treat such disclosure as well as the cooperativeness of the business or individual during investigations as mitigating factors when considering the penalties to be imposed.