这个真的太难了，不好意思了问倒我了， 我不是做tax的 不过， 最近我参加的一个讲座说过， individual可以claim capital allowance. 原则上ca是关于生意上的资本开销。
你最好发信给IRAS问问具体的情况。 呵呵
我这边只能问我的tax department不过他们都是做公司税的。
非常感谢！查到了，开公司才能报的。难怪清崎说要开公司。
http://www.iras.gov.sg/irasHome/page04.aspx?id=9246
What is capital allowance (CA) and who can claim
What is capital allowance
Capital allowances are deductions that you can claim on the wear and tear of fixed assets bought and used in your trade or business.
Capital allowances are given in place of depreciation and other capital expenditure, which are not deductible for income tax purposes.
Who can claim capital allowance
If your company carries on a trade or business, your company can claim capital allowances on expenditure incurred on the provision of "plant and machinery" for use in the trade or business. The exception is where capital allowance for an asset is specifically prohibited under the Income Tax Act (e.g. "S" plate private passenger car).
What is capital allowance (CA) and who can claim
What is capital allowance
Capital allowances are deductions that you can claim on the wear and tear of fixed assets bought and used in your trade or business.
Capital allowances are given in place of depreciation and other capital expenditure, which are not deductible for income tax purposes.
Who can claim capital allowance
If your company carries on a trade or business, your company can claim capital allowances on expenditure incurred on the provision of "plant and machinery" for use in the trade or business. The exception is where capital allowance for an asset is specifically prohibited under the Income Tax Act (e.g. "S" plate private passenger car).
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