其实是跟-_-||讨论时候谈到的，我觉得我没办法回答，所以中午去见律师时候顺便问了，结果他跟我的答案一样：“Emm, good question...”

情况是这样的：目前政府给工业地产加了三年的SSD: 15%, 10% and 5%.现在的问题是：如果我注册了一个有GST的公司买了套工业地产，然后不到三年把公司转让出去，地产还是在公司名下，这样子我到底要不要交SSD呢？？？

既然律师回避了，我只有自己找找答案。于是IRAS的网站找到了如下几种情况三年内卖房的公司可以免于交税：

1.买工业地皮建工业房产出售的开发商公司
2.associated company转让房产给另一个associated company（几个个人share holder成立的investment holding company属于exempted private company，不是associated company，associated company是指一个公司持有另一个公司至少75%的股份）

资料来源：
http://www.iras.gov.sg/irasHome/page04.aspx?id=8800

结果就是我还是没有找到转让公司，不是以公司名义转让房产到底要不要交SSD。再次google了一下，找到了一篇很肯定的说不要交的！！

http://www.3ecpa.com.sg/tax-planning-for-investment-property-in-singapore/

最后这么一大段：

For disposal of Share rather than the property

Sales of share is exempted supply in Singapore, therefore it is not subject to GST.

The stamp duty is payable based on the Consideration or Net Asset Value, whichever is higher
- Every $100 or part thereof – $0.20

In summary, the stamp duty is 0.2% of the consideration / the Net Asset Value (“NAV”) value of the Company.

You will need to prepare the latest management account of the Company and certified by the director before the sales of shares are taken place.

The GST can be claimed back and not affected by the change of shareholder of the Company.

The bank loan may be affected by the change of shareholder and you will need to pay it off earlier to release yourself as the guarantor.

As a conclusion, it is better to purchase the property under separate company always so that you will have the flexibility to sell it off anytime and avoid the Additional Seller Stamp Duty.

这个最后一段才是肉菜啊。如果是真的，真是留了一个好大的空子啊，我勒个去的。看了看这个公司是会计公司，我明天还是去跟我的会计师确认好了。