从税务局打电话询问后得到的报税信息由于之前对PR/EP交税的算法比较confuse, 所以今天打了电话去税务局，得到了以下的回答，希望能帮到一些人。不对的地方希望大家赶紧指正，免得误导了别人。
Case1: 如果工作后不申请PR, 先申请EP. 从Local university 毕业之后大多数人是在6月之后才开始工作的。这样的话，对于2006这一年来说，理论上说在新加坡工作的时间应该是大于60天少于183天，根据税务局网站上的说法，这种情况应该算是non-resident status, 那样的话不管是收入多少，都要交15%的税。但是今天跟税务局官员询问的结果是，因为我们在local university 毕业的，所以2006年这一年全年都是在新加坡，用于判断是不是resident status的天数是根据你physically 在新加坡的天数，所以读书的时间也算进去。所以2006年我们的天数是365天，所以应该是resident status. 就根据resident status的tax rate算，一般几个月的工资肯定少过两万，所以第一年不用交税。
Case2: 如果工作之后直接申请PR, 那么在申请PR的当时，就可以拿到一张temp EP, 一般一个多月就可以拿到PR. 所以这个显而易见是用resident status 算，第一年也不用交。以后就看你赚多少了。
Case3: 如果不是从local university 毕业，而且20 (more...)
补充 a little：
Case1:
In addition to favourable tax rates, Singapore tax residents are also entitled to claim various personal relief such as earned income relief, dependant wife/children relief and CPF relief which are not availed to non-resident individuals. The residents' marginal tax rates will also be further reduced in Year of Assessment 2007.
Case4:
If employment income is not considered as derived from Singapore-source, it would not subject to income tax here. Double taxation relief is also available even if your income is subject to tax in foreign jurisdication with which Singapore has a tax treaty for the avoidance of double taxation agreement.
In addition to favourable tax rates, Singapore tax residents are also entitled to claim various personal relief such as earned income relief, dependant wife/children relief and CPF relief which are not availed to non-resident individuals. The residents' marginal tax rates will also be further reduced in Year of Assessment 2007.
Case4:
If employment income is not considered as derived from Singapore-source, it would not subject to income tax here. Double taxation relief is also available even if your income is subject to tax in foreign jurisdication with which Singapore has a tax treaty for the avoidance of double taxation agreement.
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