2007

Implementation of SME Rebate Scheme

The SME Rebate Scheme will last two years.  Rebates will be paid to qualified firms on an annual reimbursement basis after the end of each 12-month qualifying period.  The start of the first qualifying period will coincide with the increase in CPF contribution rate (1 July 2007).

Dividend

Differences between One-Tier Corporate Tax System and Imputation System

 

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