新加坡数码打印公司因滥用PIC优惠政策逃税被罚款$53,704

　　新加坡数码打印公司因滥用PIC优惠政策逃税被罚款$53,704

　　新加坡税局 2014.8.12消息

　　摘要：新加坡数码打印公司Media Grafix，被指控滥用PIC优惠政策，被下令处以$5,000 罚金以及逃税金额四倍数额的罚款$48,704，共计$53,704。

　　Media Grafix是新加坡第三家被处以类似惩罚的公司。

　　PIC，全称Productivity and Innovation Credit，是新加坡政府旨在鼓励促进新加坡企业采用现代化设施（如电子自动化产品），培训员工，采购或自行研发专利技术等提高生产力，节省成本，减少对廉价外国劳动力的依赖以促进本国社会稳定。

　　对于符合资质的费用，公司可以选择以400%的比例来抵扣应税利润；在当年亏损的情况下，亦可选择以60%的比例直接申请现金返还。

　　比如公司花1万买了电脑，正常情况下只能申请1万的资产抵扣。而在PIC政策下，可以申请4万抵扣，也就是额外的3万抵扣应税利润，按照新加坡17%的公司所得税，相应地可以少交5100块的税，也就是这太电脑的直接成本为4900元。如果当年没有足够利润抵扣，可以申请6000元的现金返还。税局会寄给贵司6000元的支票，相当于这台电脑的直接成本只有4000元。这个优惠额度是非常大的。

　　本案体现出新加坡政府为了鼓励本国经济的发展给与了相当有力的优惠，但是对于妄图滥用政府优惠措施进行偷税漏税的也坚决予以打击。

　　以下是网站原文，请有需要的读者参考。如想进一步了解新加坡PIC措施，请站内短信联系，或联系直线：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.