出境&入境应该是算的。
我问这个问题是因为今年初来坡工作了几个月就又要离开坡了，担心呆不满183天被征non-resident的税（去年全年不在坡）。
这两天研究的结果是对于EP的税，天数是这样算：
从到坡上班前的时间+EP有效期开始那天至割EP那天+离职后拿Social visit pass或DP呆在坡的时间，一共满183天就可以是tax resident了，因为IRAS是说183天是指work or stay in SG的天数。
拿着EP的期间出国度假或出差在tax的意义上仍然算是在坡，因为IRAS说“The number of days in Singapore includes weekends and public holidays. Any absences from Singapore that are temporary (eg overseas vacation leave) or incidental to your Singapore employment (eg business trips) are still regarded as employment exercised in Singapore for the purpose of determining your tax residency.”
