Posts in category: 政策

新加坡除了在东南亚是最佳战略位置以外，还是一个发展稳定且亲商的国家。

In addition to its strategically optimal location in southeast Asia, Singapore is a stable, pro-business country. 

新加坡政府为设立公司提供了许多鼓励政策，以及制定了精简、高效的注册流程。

Singapore’s government provides many incentives and benefits to launching a company, including a streamlined, efficient process of incorporation. 

为了能够在新加坡成功设立公司，您必须遵循新加坡的规章制度完成注册流程。

In order to successfully set up a corporation in Singapore, you must complete a process titled incorporation.Incorporation is the process of company formation based on Singapore rules and regulations.

将新加坡作为公司注册地，将会有以下几种关于公司架构以及官方文件的要求：

After deciding on Singapore as the origination country, there are a variety of requirements regarding company structure and official documentation. 

First Step：选择公司注册名称

在新加坡合法成立公司的第一步是选择公司名称并完成核名。公司名称必须是原创，且不能包含任何被禁用或不良字符的名称。

The first step in establishing a legitimate company in Singapore is to choose a company name and receive name approval. The name must be original and not contain any prohibited or undesirable words.

核名限制包括：新公司名称不能与现有企业相似或相同，新公司必须以SSIC代码所描述的最多两项业务活动来标识。

These restrictions include similar or identical names to existing businesses. The business must identify its business activities with a maximum of two business activities as described by the SSIC code.

Second Step：选择公司注册类型

接下来是您必须从7种不同的公司类型选项中指定您的公司类型：(详情见下表)。

Additionally, you must specify what type of company from the seven different company type options:

• 豁免私人有限公司（Exempt Private Company）

• 私人股份有限公司 (Private Company Limited by Shares)

• 公众股份有限公司（Public Company Limited By Shares）

• 公众担保有限公司（Public Company Limited By Guarantee）

• 无限私人公司（Unlimited Private Company）

• 无限豁免私人公司（Unlimited Exempt Private Company）

• 无限公众公司（Unlimited Public Company）

公司类型根据股东数量和公司运营状况，有不同的选择。

There are many different options that will fit based on number of shareholders and company operations. 

以“有限公司（Ltd）”结尾的公司通常是股份有限公司或担保有限公司，而以“私人有限公司（Pte Ltd）”结尾的公司通常是股份有限公司与豁免私人有限公司。

Companies ending in “Ltd” are typically public companies limited by shares or guarantee, while companies ending with “Pte Ltd” are typically private companies limited by shares and Exempt Private Company.

Third Step：决定财政年度结束（FYE）

接下来第三步您需决定本公司的财政年度结束（FYE）时间，并在规定时间提交的相关年审文件。

Next choose a financial year end (FYE) and determine the according documents that must be submitted yearly. 

如果您决定从2023年1月1日开始，那么您公司的财政年度结束（FYE）时间将是2023年12月31日。

If you decide on a 12-month accounting period starting 1 Jan 2023, your company’s FYE will be 31 Dec 2023. 

新公司的财政年度结束（FYE）可以在公司成立之日起最多延长18个月。

For new companies, your company’s FYE can be extended to a maximum of18 months from date of incorporation.

If you are a foreigner or foreign company intends to set up your establishment in Singapore, you can set up operation in four ways:

Introduced by The Companies Act 2017, this is for foreign corporate entities whom wish to transfer the registration to Singapore and retain the corporate history and branding.

The transfer will not affect the obligations, liabilities, properties or rights of the foreign corporate entities. To meet the size criteria, foreign corporate entity must meet any 2 of the below:

• 外国公司实体的总资产价值超过1000万新币;

• the value of the foreign corporate entity’s total assets exceeds S$10 million;

新加坡代表处没有法律地位，其名称必须与母公司相同，它是在新加坡正式成立之前临时设立的，目的是探索潜在的商业机会和市场调研，不允许从事任何商业活动。

A Singapore representative office has no legal status, the name must be the same as the parent company, it acts a temporary set up to explore potential business opportunities and marketing research before the official establishment in Singapore, it is not allowed to engage in any business activities. 

注册提交至新加坡企业局，办理周期约为5个工作日。

The registration is submitted to Enterprise Singapore and processing time is about 5 working days. 

注册登记需要每年更新一次，最多3年须经批准。

The registration needs to be renewed every year to a maximum 3 years subject to approval. 

总部需派代表前往，并可向新加坡人力部(MOM)申请工作就业准证（Employment Pass）。常驻代表专职人员不得超过5人。

And a representative is required from the headquarter and may apply Employment Pass with MOM. The representative cannot have more than 5 full time staffs.

外国实体必须符合以下条件才能进行申请：

The foreign entities must meet the following criteria to proceed with application:

• 外国实体的销售额必须大于25万美金

• Sales Turnover of the foreign entity must be > US$250,000.

• 常驻代表专职人员不得超过5人

• Proposed No. of staff for Representative Office should be < 5 people.

• 外国实体成立的年限必须大于3年

• No. of years of establishment of the foreign entity must be >= 3 years

The processing time is fast, most of the time the registration can be down within 1 working day.

If shareholder is foreign company, you need to provide Incorporation Certificate, foreign company representative’s IC and proof of address.

这些公司大多使用“私人有限公司（Pte Ltd）”，这意味着该公司是一家私人公司，股东人数有限，责任有限。

Most of these companies use “Pte Ltd” which means the company is a private company with a limited number of shareholders and limited liability.

分公司不同于代表处，是母公司实体在海外的拓展。所以分公司名称必须与母公司一致，必须有一名本地董事。新加坡分公司都必须向新加坡提交其财务报表，包括资产负债表和损益表。 

A branch office is different from representative office, the company name must be the same name as the parent company, you must have a local director and branch office is an extension of foreign entity. All foreign companies are required to lodge their financial statements including Balance Sheet and Income Statement, as well as of the Singapore Branch office. 

若外国公司的董事发生变动，则必须在变动后的30天内向新加坡会计与企业管理局（ACRA）提交更新财务报表。

Even there is a change in foreign companies’ director, you are required to lodge the updates with ACRA within 30 days of change.

母公司肩负分公司的所有债务和责任，且分公司作为非居民实体征税，所有企业收益不能享受当地的税收优惠。通常新加坡分公司注册需要1个工作日。

The liabilities of the branch office can extend to the parent company and cannot enjoy local tax benefits, the registration usually takes 1 working day.

在了解上述信息后，如果您决定注册新加坡子公司或本地公司，下一步是确定公司的人员架构和其他基本信息：包含委任公司新加坡本地董事和本地公司秘书，所有股东信息，新加坡注册地址以及财务信息。

If you decide to register a Singapore Subsidiary or Local Company, after establishing information above, the next step is to decide the essential roles in the company and other essential information: an appointed local company director, appointed local company secretary, shareholder information, a registered Singapore address, and financial information.

本地公司秘书的职责包括行政职责、提交年度申报表等，需要确保所有董事和股东都了解其义务。本地公司董事的职责是管理公司事务，制定公司的战略方向，准确及时地保存记录，准备财务报表(若适用)，并遵守公司文件和其他披露。

The local secretary’s responsibilities entail administrative duties and ensuring that all the directors and shareholders are informed of their obligations, including filing annual returns. The local director’s responsibilities are managing company affairs, setting the company’s strategic direction, ensuring accurate and timely record keeping, preparing financial statements (if applicable) and adhering to corporate filings and other disclosures. 

如果你是外国人，并且没有新加坡永久居民可以任命为本地公司董事，那么本地公司董事可以由第三方任命，例如秘书公司。

If you are a foreigner and do not have a local PR or citizen to appoint as Company Director, the local director can be appointed by a third party, such as a Secretarial Company. 

其中所有提及的个人资料，必须提供有效的护照信息和居住证明。财务信息包括公司注册资本(最低1新币起)和实收资本。股东是向公司投资以换取公司部分所有权的个人或实体。只要本地公司董事和秘书符合上述要求，股东可以是100%的外国个人或外国实体。

All named individuals must provide valid passport information and proof of residence. Financial information consists of startup registered capital with minimum of S$1 and paid-up capital. Shareholders are individuals or entities that invest capital in the company in exchange for partial ownership in the company. Shareholders can be 100% foreign individuals or foreign entities as long as the local director and secretary meet the requirements stated above. 

The Fourth Step：签署最终文件

接着下一步是由公司利益相关各方签署最终文件。第一份文件是董事协议（Form 45），董事同意履行其所属职责并进行签署。第二份文件是股权分配协议（Form 24），该文件意为核实股份分配，并需股东签署。

The next step in this process is for the company stakeholders to sign the final documents. The first document is titled Form 45 which is a form signed by the director, agreeing to his or her position. Form 24 verifies the allotment of shares and requires the signatures of shareholders.

第三份则是第一次董事会决议，需要所有公司董事签名，并要求在一个月内举行第一次董事会会议。如需完成控制人登记册（RORC），则要提供公司最终控制人和决策者的信息。

The first minute form (first board resolution form) requires signatures from all company directors and entails that the first board meeting will be held within a month. The Register of Controllers (RORC) requires information of the ultimate controllers and decision makers of the company. 

在向本地秘书提供上述信息后，您一般会在3-5个工作日内得到反馈。

After submitting the aforementioned information to the local secretary, you can expect a response in 3-5 business days, sometimes you may get it done within one working day.

内容为一份名为Bizfile的商业文件，其中会显示您的公司基础信息，包括公司的唯一实体编号 （UEN），这是实体与政府机构进行交互的标准标识号，也作为税务识别号；以及公司经营活动的识别号、公司成立日期、公司注册地址、注册资本以及股东和董事信息等。

The response is a Bizfile document which indicates your company information including Unique Entity Number (UEN) which serves as the tax identification number and company name, incorporation date, registered address, capital, shareholder and director information etc.

您可以选择从ACRA购买公司注册证书。公司章程也将由秘书起草，并与Bizfile文件一起提供。

There is an option to purchase a certificate of incorporation from ACRA. Company Constitution will also be drafted by the Secretary and provided with the bizfile.

The Fifth Step：开设企业银行账户

一旦您获得公司Bizfile商业文件和公司章程，即可开设企业银行账户，完成公司设立。如果追求高效便捷，企业可以选择在ANEX、Wise或Aspire开设电子银行企业账户。

Once you have the Bizfile and Constitution, the company can begin opening bank accounts in order to become fully incorporated. The companies have the option to open a digital bank account with ANEX Bank, Wise or Aspire because of its easy process and convenience. 

或，公司可以在注册后立即向马来西亚国际商业银行CIMB、星展银行DBS、马来亚银行Maybank、华侨银行OCBC或大华银行UOB等本地实体银行申请公司银行账户。

Additionally, companies can apply for a corporate bank account with CIMB, DBS Bank, Maybank, OCBC Bank, or UOB immediately after registration. Currently, there are stricter requirements for foreigners to open corporate bank accounts in Singapore. 

目前，外国人在新加坡开设公司实体银行账户的要求非常严格。为了降低洗钱的风险，公司必须提供足以证明有开户需要的相关支持文件。例如租赁协议、营业执照、公司CPF（新加坡公积金）供款、销售合同或发票等。

In order to mitigate risks of money laundering, the company must provide documents to prove there is a need for a bank account. Some examples include tenancy agreement, business license, company CPF contribution, sales contract/invoices, etc.

Sixth Step：企业所得税申报表

在公司成立后，外国股东或/和董事可以通过人力部申请工作就业准证（EP），在准证获批并成功签发后，准证持有人可以成为公司的唯一董事，此后公司将不再需要本地公司董事（新加坡挂名董事）。

After incorporation, a foreign shareholder or/and director may apply for an Employment Pass through the Ministry of Manpower, after Employment Pass is approved and issued successfully, the Employment Pass Holder can become sole director of the company, meaning that the company will no longer require a nominee resident director.

公司注册后，需要注意以下要求和截止日期。公司必须在财政年度结束的7个月内呈报年审，填写企业所得税申报表的截止日期为财政年度次年的11月30日。收入低于500万新币并符合其他税收要求的公司可以填写C-S表，而收入低于20万新币的公司可以填写C-S （Lite）表，或大型公司填写C表（Form C）。

There are a variety of requirements and deadlines to be aware of after incorporation. A company must fill out an Annual Return within seven months of its FYE. The deadline for filling out Corporate Income Tax Return is November 30, which can include Form C-S for companies with revenues of less than S$5 million and meet other tax requirements, Form C-S (Lite) for. Companies with revenues of less than S$200,000, or Form C for larger companies.

如果公司注册了商品及服务税（GST），这些申报表必须以季度为基础提交，截止日期为会计期间结束后1个月。对于有本地雇员的公司，必须在下个月的14日之前提交CPF供款。最后，担保有限公司或免除审计要求的股本公司必须在AGM后一个月内提交年度偿付能力声明。

If the company is registered for GST, these returns must be filed on a quarterly basis with a deadline of one month after the end of the accounting period. For companies with local employees, the Central Provident Fund (CPF) contribution must be submitted before the 14th of next month.Lastly, companies limited by guarantee or companies with share capital that are exempt from audit requirements must submit an Annual Declaration of Solvency within one month from the AGM.

Esin Group is an international corporation with offices in Singapore and China. This company serves a diverse clientele, guiding them through a multitude of business and personal processes for the client to properly establish themselves in Singapore.

Esin Group is an international corporation with offices in Singapore and China. This company serves a diverse clientele, guiding them through a multitude of business and personal processes for the client to properly establish themselves in Singapore.

Esin Group services include business incorporation and corporate secretarial services, accounting, tax, global mobility, family office services, HR outsourcing, and concierge services.

最低 AUM(NAV)净资产更新

1、 在提交 S13O 正式申请及整个税收优惠激励期间，均需满足 2000 万新币的最低净资产规模。

2、 如果 13O 基金公司在指定投资中的资产管理规模在 13O 税收优惠激励开始后的任何一个时间点低于 2000 万新币，则 13O 基金公司在此评估税务年份不能享受税收优惠。

3、 在 2022 年 4 月 18 日的要求下的 13O 项目，如果在 2 年宽限期结束时没有达到 2000 万新币的资产管理规模，13O税收激励政策将被撤销。

专业投资人员要求更新

1、 在提交 S13O 正式申请及整个税收优惠激励期间，家族办公室需至少雇佣 2 名专业全职投资人员 IP，职位包括投资组合经理、研究分析师或交易员。其中，至少 1 名专业投资人员需要是非受益人的家族成员。

2、 凡被聘用的专业投资人员，均须具备相关的正式工作经验或学历（专业学术背景要求如：至少拥有金融或相关专业的学位证书或具备专业证书如 CMFAS，CFA；专业经验要求如：有投资管理或有收购、并购经验）。

在个别情况下，如果财富创造者或 UOB 受益人的家族成员能够证明他们在管理个人财富方面有足够的经验，若没有相关的正式工作经验或学历，也可能有资格成为投资人员。所有投资人员均需提交个人履历 CV。

3、 13系列税收优惠批准后，投资专业人员的变更或增加仍需由金管局进行审查批准。

本地投资要求更新

原13O 本地投资要求更新为最低分配投资要求，且在原有的四个本地投资选项（选项 1-4）上新加两个不限区域的投资选项（选项 5-6）

选项 1. 在新加坡批准的交易所上市的股票、房地产投资信托基金或商业信托；

选项 2. 合资格债务证券；

选项 3. 由新加坡持牌/注册的基金经理或金融机构分销的基金；

选项 4. 投资于在新加坡注册的非上市公司(如初创公司)的私募股权，这些公司在新加坡经营业务并有实质性的存在；

选项 5. 与气候相关的投资；

选项 6. 同新加坡本地金融机构广泛参与的混合投资构架（注 1） 

注 1：混合投资构架，指的是由特许投资人（政府，慈善机构等）以及机构投资者（银行，机构，投资公司等）共同参与的投资构架，通常以基金形式募资，旨在解决长期社会长期发展问题，包括环境、社会、医疗、健康等问题进行募资及投资的项目。通常风险高。

以下投资将按照 2 倍投资金额计算：

• 金管局（MAS）批准的交易所上市的股票

• 在新加坡发行的非上市基金，主要授权投资于金管局（MAS）批准的交易所的新加坡上市股票

• 同新加坡本地金融机构广泛参与的深度混合投资构架 Deeply Concessional Capital in blended finance structures（未盈利、亏损的）
  
  

以下投资将 1.5 倍计算投资金额：

• 同新加坡本地金融机构广泛参与的混合投资构架 Consessional capital in blended finance structures(较低的收益)
  
  

评估税务年份本地商业支出要求更新

针对 13O/UAUM 超过 5000 万新币的单一家办，本地商业支出需要满足至少 50 万新币。

在已满足 20 万新币的本地商业支出后，可以将向新加坡注册慈善机构、豁免慈善机构或公共性质机构(IPCs)的捐款归为评估税务年份的支出；可以将赠与混合投资构架的补助金双倍计算后，归为评估税务年份的支出。

香港家族办公室与新加坡家族办公室架构对比

新加坡政府为了协助家族企业亲身参与制定政策，促进家族企业长期发展，于2005年成立了新加坡家族企业委员会。与香港对比，新加坡的家办项目似乎更为稳定和飞远。新加坡政府为了使其更加科学、规范和高效，还发布了《新加坡家族办公室管理规定》从组织、人员、制度等方面给出了规范的建议和指导，由此看出新加坡政府在政策上的前瞻性。

根据数据显示，2018年至今在新加坡本地成立的家办数量达2050家，新加坡家族办公室过去两年强劲增长，单是今年新设立的家办数量已较2018年疫情前高出约三倍。