我错了，跟你道歉法律这样说的： Remission of ABSD where joint parties are spouses both of whom do not own property 3.—(1) There shall be remitted the full amount of ABSD that is chargeable on — (a) a contract or agreement for the sale of, or a conveyance, assignment or transfer on sale of, an estate or interest in a single residential property; and (b) any instrument chargeable in like manner, if there are 2 (and only 2) joint parties under the instrument and, at the time of execution of the instrument — (i) they are married to each other; and (ii) they are, respectively, a Singapore citizen not owning property and either a Singapore permanent resident not owning property or a foreigner not owning property. 同时我也确认你给的那个省税的方法不行。 原因也在同一个图里。