外国人怎么定义啊？PR算外国人吗？
如果买的时候是PR，卖的时候不是PR又算外国人吗？
PR不算
PR不算，应该是指non-resident of singapore. 下面是IRAS写的：
Income tax rates depend on an individual's tax residency status. You will be treated as a tax resident for a particular Year of Assessment (YA) if you are a:
Singapore Citizen (SC) or Singapore Permanent Resident (SPR) who resides in Singapore except for temporary absences; or
Foreigner who has stayed / worked in Singapore (excludes director of a company) for 183 days or more in the year preceding the YA.
Otherwise, you will be treated as a non-resident of Singapore for tax purposes.
Income tax rates depend on an individual's tax residency status. You will be treated as a tax resident for a particular Year of Assessment (YA) if you are a:
Singapore Citizen (SC) or Singapore Permanent Resident (SPR) who resides in Singapore except for temporary absences; or
Foreigner who has stayed / worked in Singapore (excludes director of a company) for 183 days or more in the year preceding the YA.
Otherwise, you will be treated as a non-resident of Singapore for tax purposes.
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