Employment Pass and S Pass holders cannot contribute — leave this off.
国家税务总局
境外所得个人所得税补缴测算
Overseas Income · Supplementary Assessment Estimator
模拟测算 · 非官方文件 · 仅供娱乐
A simulation. Not an official document, and not issued by any tax authority.
税总境外〔2026〕第 000 号样张 SPECIMEN · 新加坡 SINGAPORE → 中国 PRC
第一部分
纳税人填报
DeclarationSalary, bonus and other employment income only — not investment returns. Capital gains go in the field below, because China taxes them under a separate category at a different rate.
Net gains realised in the year — US stocks, for instance. Singapore taxes these at nothing; China taxes them at a flat 20%.
公积金 CPF · Contributions
Editable. Historic years would each use their own rate.
滞纳金 · Late-payment surcharge
Charged on tax overdue, not compounded.
第二部分
税额核定
Assessment| 项目 · Item | 新元 SGD | 人民币 CNY |
|---|
应补缴税款 · Payable to the PRC
¥0
第三部分
税负对比
Where the gap opens
Singapore tax paid — credited against the Chinese bill
Top-up owed to the PRC
第四部分
税率表
Rate tables新加坡个人所得税 · 居民税率 Singapore resident · YA2024 onwards
| 应税所得 · Chargeable | 税率 |
|---|
中国个人所得税 · 综合所得年度税率 China · annual comprehensive income
| 应纳税所得额 | 税率 | 速算扣除 |
|---|
财产转让所得 · Capital gains
20%
比例税率，不并入综合所得，无 ¥60,000 标准扣除。境内上市公司股票转让免税（财税字〔1998〕61号），但该优惠不及于美股等境外股票。新加坡不征资本利得税，故无可抵免税款。
A flat rate, charged separately from comprehensive income with no standard deduction. The exemption for domestically listed shares does not extend to US stocks, and since Singapore levies no capital gains tax there is nothing to credit against it.
高亮行为当前收入所适用的税率级次。中国综合所得税率适用于减除 ¥60,000 标准扣除后的余额。
The highlighted row is the band your income currently falls in. Chinese comprehensive-income rates apply after the ¥60,000 standard deduction.