获得了收入，自然需要交税；但是没有收入，有时也会被要交税。今天讲述的就是这么一个经历；当然，税最终还是被免掉了。

2014 年的夏天，为了长时间访问老师，我请 NUS 帮我办了 Training Employment Pass；虽然是个工作签证，但 NUS 不会给我付工资。办理过程中，需要说明我在大陆的收入情况。整个过程的体验还不错，虽然有些材料比较奇怪。

到了 2015 年 4 月左右，一个同学告诉我，系里收到了几封坡县税务局给我的信，我让他拆开，然后拍照给我。

第一封信是税单，告诉我应该交税 2520 新币（应缴税收入 16800 新币，税率 15%），并且告诉我如果不缴纳税款，他们会直接从银行帐户直接扣除，和/或禁止我离境。

We may take the following actions if you do not pay your tax on time:

1. Require your bank, tenant or any third party to pay the money to us; and/or
2. Stop you from leaving Singapore.

第二封信是催款单，告诉我已经被禁止离境，除非缴纳税款：

As we have not received your payment, we have instructed the Controller of Immigration to prevent you from leaving Singapore.

真是吓死宝宝了……赶紧联系坡县税务局，告诉他们税单上的收入是我在中国的收入（已经缴纳了中国的所得税），不是 NUS 付给我的。工作人员大概遇到过类似的事情，表示应该可以免掉——需要 NUS 提交 IR21 表格，同时建议我先缴纳税款，税单更新之后再退给我。

NUS 的工作人员也很帮忙，马上就交了 IR21 表格，并且给税务局澄清了我在坡县没有收入。税务局很爽快地就把钱退给了我。这些都是 2015 年 6 月之前的事。

事情看起来算是过去了。没想到到了 2015 年 7 月又收到一封税务局的邮件：

We understand that you were in Singapore as a Visiting Scholar with the National University of Singapore (NUS) from *** 2014 to *** 2014. As NUS did not provide you with any remuneration during this period, we have withdrawn the tax assessment for the Year of Assessment 2015 issued to you previously.

However, we would appreciate if you could provide us with the following additional information to enable us to confirm your tax obligation for the period *** 2014 to *** 2014:

1. Whether you were in Singapore from *** 2014 to *** 2014 in the capacity as:
   1. An employee of an overseas university; and
   2. An independent consultant who invoiced in your own name.
2. Purpose of your stay in Singapore from *** 2014 to *** 2014; and
3. Activities undertaken by you while in Singapore from *** 2014 to *** 2014.

We look forward to receiving your reply by 22 Jul 2015.

当时想着，上面这些问题在之前的邮件里面都澄清了，所以直接没有理会。到了 2017 年 2 月，又来了一封邮件：

We are following up on the information requested in our email of 1 Jul 2015 below.

We would appreciate your reply by 9 Mar 2017. If we do not hear from you by 9 Mar 2017, we will proceed to issue an estimated tax assessment for the Year of Assessment 2015 to you.

好吧，只能再澄清一遍。税务局接着回信说：

Generally, Academic Visitors/ Researchers who continue to be employees of the overseas institutions and are remunerated by their employers during their attachment in Singapore are considered exercising an employment in Singapore. The income attributed to the exercise of the employment in Singapore would be taxed in Singapore unless the tax treaty provides otherwise.

However, if the academic visitors/ researchers who are primarily here to pursue their own research interests and do not perform any services in relation to any employment with an overseas or local employer in Singapore, they will not be considered as deriving any employment income and hence will not be subjected to tax in Singapore provided that:

1. Their research attachment are undertaken during their sabbatical leave;
2. They remain employees of their overseas institutions and are remunerated by the overseas institutions during their sabbatical leave;
3. They are subject to tax overseas;
4. They are not remunerated nor provided with grants by the local institutions;
5. They will not carry out any form of work in Singapore but are here primarily to pursue their own research interests with no formal teaching activities; and
6. Any research performed should not be for the benefit of any trade or business carried on in Singapore.

To enable us to determine your tax obligation from *** 2014 to *** 2014, please provide us with the following additional information by 13 May 2017:

1. Whether you were here primarily to undertake research activities / revise joint papers and whether your activities were dictated by NUS or you had a choice on your activities;
2. Whether you were on sabbatical leave from *** 2014 to *** 2014 and remained remunerated by Wuhan University;
3. Whether you were provided with grants by NUS;
4. Whether you provided any services to NUS (e.g. teaching activities) and the time spent on the activities;
5. What was the extent of supervision over your activities, if any;
6. Who will benefit from your activities undertaken;
7. A copy of the programme of your activities from *** 2014 to *** 2014;
8. Whether your activities in Singapore were related to or an extension of the work undertaken by you at Wuhan University;
9. Whether you still reported to Wuhan University from *** 2014 to *** 2014.

老老实实地继续回答这些问题。2017 年 7 月，税务局最终确认不用交税：

Based on the information provided, we understand that you were in Singapore from *** 2014 to *** 2014 primarily to revise several joint papers. During this period, you were on sabbatical leave from Wuhan University. You remained remunerated by Wuhan University and still reported to the university. NUS neither dictate your activities nor provide you with grants. You also did not provide any service to NUS.

In view of the above, we are prepared to treat you as not exercising employment in Singapore for Wuhan University from *** 2014 to *** 2014 i.e. no tax obligation during this period.

Accordingly, the tax bill for the Year of Assessment 2015 dated 28 May 2015 reflecting NIL tax is in order.

今年夏天在坡县的时候，与朋友们谈起这件事，发现身边有好几个类似的情况，大抵都是 visiting scholar 申请 Training Employment Pass 造成的。

嗯，再也不要申请 Training Employment Pass 了。再也不想被追税了。