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).