—— 透明时代的新平衡
全球税收竞争已从“比低税”转向“比治理”。
对新加坡而言，15%不是“加税”，而是“保税”：
让税留在本地，让企业信心不减。
对中国企业而言，这场变革释放的信号是：
“合规与透明，正在成为新的国际通行证。”
能率先完成合规转型的企业，将在未来全球市场中赢得更多信任与先机。
联合早报
Singapore to implement 15% minimum corporate tax for multinationals from FY2025
新加坡，2025 年11 月6 日 — 新加坡国会通过修订《财政（所得税）法案》，自2025 财年起，对跨国企业征收最低15%企业所得税率，以确保税收公平和国际竞争力。
新加坡国内税务局（IRAS）
IRAS outlines reporting requirements under Pillar Two Global Minimum Tax
Singapore, 31 October 2025 — IRAS updated guidance for multinational enterprises to comply with the 15% minimum effective tax rate, including the submission of Estimated Chargeable Income (ECI) and Top-up Tax calculations.
https://www.iras.gov.sg/taxes/corporate-tax/guides/pillar-two-minimum-tax
新加坡财政部（Ministry of Finance, Singapore）
Ministerial statement on implementation of OECD Pillar Two in Singapore
Singapore, 6 November 2025 — The Ministry of Finance announced that Singapore will implement the OECD Pillar Two rules for multinational enterprises, ensuring that their effective tax rate is no less than 15% in Singapore.
Shicheng News
Singapore to impose 15% minimum corporate tax on multinationals from FY2025
Singapore, 10 November 2025 — Reports highlight the impact on multinational enterprises operating in Singapore and guidance for Chinese companies expanding to Singapore.
