新加坡數碼打印公司因濫用PIC優惠政策逃稅被罰款$53,704

　　新加坡稅局 2014.8.12消息

　　摘要：新加坡數碼打印公司Media Grafix，被指控濫用PIC優惠政策，被下令處以$5,000 罰金以及逃稅金額四倍數額的罰款$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采用現代化設施（如電子自動化產品），培訓員工，采購或自行研發專利技術等提高生產力，節省成本，減少對廉價外國勞動力的依賴以促進本國社會穩定。

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

　　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3萬抵扣應稅利潤，按照新加坡17%的公司所得稅，相應地可以少交5100塊的稅，也就是這太電腦的直接成本為4900元。如果當年沒有足夠利潤抵扣，可以申請6000元的現金返還。稅局會寄給貴司6000元的支票，相當于這臺電腦的直接成本只有4000元。這個優惠額度是非常大的。

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

　　以下是網站原文，請有需要的讀者參考。如想進一步了解新加坡PIC措施，請站內短信聯系，或聯系直線：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.