—— 透明時代的新平衡
全球稅收競爭已從「比低稅」轉向「比治理」。
對新加坡而言，15%不是「加稅」，而是「保稅」：
讓稅留在本地，讓企業信心不減。
對中國企業而言，這場變革釋放的信號是：
「合規與透明，正在成為新的國際通行證。」
能率先完成合規轉型的企業，將在未來全球市場中贏得更多信任與先機。
聯合早報
Singapore to implement 15% minimum corporate tax for multinationals from FY2025
新加坡，2025 年11 月6 日 — 新加坡國會通過修訂《財政（所得稅）法案》，自2025 財年起，對跨國企業徵收最低15%企業所得稅率，以確保稅收公平和國際競爭力。
新加坡國內稅務局（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
新加坡財政部（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.
