# 上篇 想不想知道新加坡是如何建成一個國際金融中心的呢？

URL: https://www.shicheng.news/zh-hant/v/Zn6AJ
Published: 2023-08-11
Source: 獅城新聞

**引言** 

新加坡政府在確立新加坡為國際金融中心方面採取了多種策略，以吸引企業和高凈值個人士前往新加坡，並發布多種**金融和稅收激勵措施**來加強其**國際金融中心**的角色。

The Singapore government employs many tactics to entice corporations and high net worth individuals to move to Singapore to enhance its role as international financial hub, including both financial and tax incentives.

**初創企業稅收計劃** **Startup Tax Schemes** 

為鼓勵創業精神並促進本地企業的發展，新加坡政府為符合條件的初創公司提供多項稅收豁免。

To encourage entrepreneurship and grow the country’s local enterprises, the Singapore government offers many tax exemptions to qualifying companies in the startup phase.

**所有在新加坡運營的公司，**都有資格獲得**部分稅務減免 (PTE)**，但是**不包括**已經得到新成立公司稅務減免計劃的公司。

All companies operating in Singapore are eligible for Partial Tax Exemption (PTE), except those that have already been granted the Newly Incorporated Companies (NIC) Tax Relief Scheme.

部分稅務減免計劃即：**首一萬**新元的應稅收入享受**75%**的稅收減免，之後的一萬至二十萬新元的應稅收入享受**50%**的稅收減免。

Partial Tax Relief Scheme i.e. 75% tax relief on the first S$10,000 of taxable income and 50% tax relief on the subsequent S$10,000 to S$200,000 of taxable income.

新成立公司稅務減免計劃即：對**首10萬**新元的應稅企業凈利潤給予**75％**的豁免，以及接下來10萬新元的應稅企業凈利潤給予**50％**的豁免。這一寬鬆的豁免政策適用於前三個連續的評估年度（YA）。

The tax relief scheme i.e. 75% exemption for the first S$100,000 of net profits of a taxable business and 50% exemption for the next S$100,000 of net profits of a taxable business. This generous exemption applies for the first three consecutive Years of Assessment (YA).

為了符合初創企業稅收豁免計劃的條件，公司主要活動不得從事投資業務，或從事出售、開發或兩者兼有的房地產開發業務。

To qualify for the startup tax exemption scheme companies must *not* be a company whose principal activity is that of investment holding or a company that undertakes property development for sale, development, or both.

此外，初創企業必須在**新加坡註冊成立**，並成為該評估年度的新加坡稅務居民，並且其全部股本必須由**不超過20名**股東直接持有，且所有股東都是個人；或者至少有1名持有公司發行普通股份中**至少10％**的個人股東。

Additionally, the startup must be incorporated in Singapore, be a tax resident of Singapore for that YA, and have its totally share capital beneficially held directly by no more than 20 shareholders throughout the basis period for that YA where all the shareholders are individuals; or at least 1 shareholder is an individual holding at least 10% of the issued ordinary shares of the company.

![上篇 想不想知道新加坡是如何建成一個國際金融中心的呢？](https://www.shicheng.news/images/image/1727/17275648.avif?1691668826)





**國際總部稅收計劃** **International Headquarter Tax Schemes** 

除了初創企業外，新加坡經濟發展局（EDB）通過國際總部（IHQ）激勵計劃鼓勵大型企業來到新加坡設立總部。

In addition to startups, the Economic Development Board (EDB) encourages larger corporations to create their headquarters in Singapore through the International Headquarters (IHQ) incentive.

獲得先鋒證書激勵（PCI）或發展擴張激勵（DEI）批准的公司可享受從符合條件的活動所產生的收入的**5％**或**10％**的稅收免稅，在有限的五年免稅期內，根據公司未來擴張計劃的承諾，此稅收減免期限可進一步延長。

An approved company under PCI or DEI is eligible for tax exemption of 5% or 10% on income generated from qualifying activities with a limited period of five years that can be further extended based on company commitment to future expansion plans. 

**家族辦公室** **Family Offices** 

新加坡金融管理局（MAS）為家族辦公室提供稅收激勵，吸引高凈值個人將財富轉移到新加坡，以提振資產和財富管理行業。

The Monetary Authority of Singapore (MAS) offers tax incentives for family offices, attracting high net worth individuals to move the wealth to Singapore to grow the assets and wealth management industry. 

家族辦公室是一個進行私人投資和財富管理實體架構，負責管理和處理家族的財務和非財務事務，其目標是財富保全、家族財富增長，並進行傳承規劃。

A family office is a structure runs private investment and wealth management entity that oversees the administration and management of a family’s financial and nonfinancial matters. The goal of this family office is to preserve, grow the family wealth and legacy planning.

家族辦公室有多種的稅收計劃，包括**離岸基金稅收豁免計劃（13D）**、**在岸基金稅收豁免計劃（13O）**和**增強層級基金稅收豁免計劃（13U）**。具體請看下圖：

There are a variety of different tax schemes for family offices, including Offshore Fund Tax Exemption Scheme, Onshore Fund Tax Exemption Scheme, and Enhanced Tier Fund Tax Exemption Scheme.

![上篇 想不想知道新加坡是如何建成一個國際金融中心的呢？](https://www.shicheng.news/images/image/1727/17275649.avif?1691668825)





![上篇 想不想知道新加坡是如何建成一個國際金融中心的呢？](https://www.shicheng.news/images/image/1727/17275650.avif?1691668825)





![上篇 想不想知道新加坡是如何建成一個國際金融中心的呢？](https://www.shicheng.news/images/image/1727/17275651.avif?1691668825)





![上篇 想不想知道新加坡是如何建成一個國際金融中心的呢？](https://www.shicheng.news/images/image/1727/17275652.avif?1691668824)





中英文版本-家辦稅收豁免計劃

除了上述的稅收計劃外，合資格的家族辦公室還可能有資格申請金融部門激勵基金管理（FSI-FM），該計劃對家族辦公室取得的符合條件的收入徵收**10％**的稅率。這一稅率比普通公司所得稅率**低7％**。

In addition to the tax schemes above, the qualified family office may be eligible for the Financial Sector Incentive Fund Management (FSI-FM) which applies a 10% tax rate to qualifying income derived by the family office. This tax rate is 7% lower than the normal corporate income tax rate.

必須滿足以下條件才能符合資格：必須持有貨幣管理服務許可證（CMS許可證），除非得到MAS的豁免規定；必須僱傭**至少三名**投資專業人員；並且必須擁有**至少2.5億**新元的最低資產管理規模（AUM）。

The following conditions must be met to qualify for the 10% tax rate: must hold a CMS license unless exempt by the MAS, must employ at least three investment professionals, and must have a minimum AUM of S$250,000,000.

![上篇 想不想知道新加坡是如何建成一個國際金融中心的呢？](https://www.shicheng.news/images/image/1727/17275653.avif?1691668824)