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Singapore | A Tax Paradise for Businesses Going Overseas!
Published: 2024-11-18
新加坡毫无疑问是全球企业出海的热土,全球三分之一的世界500强企业选择在此设立总部,同时有超过7000家跨国公司在此建立运营中心。作者 | 企财盈作为企业拓展国际业务的“桥头堡”,新加坡持续吸引着众多中国企业:今年8月,霸王茶姬在新加坡一口气连开3家门店;小鹏、极氪等新能源汽车也纷纷“卷”去了新加坡。图片图片来源:霸王茶姬除了旨在突破国际贸易壁垒、寻求知识产权保护、增加跨境融资机会等因素外,许多企业家之所以偏爱新加坡,很大程度上是出于对企业税务规划的考虑。新加坡的税率在全球范围内出于较低水平,并且实行属地征税原则,即企业在海外的收益免税,没有额外的资本利得税和股东分红税。接下来,让我们从企业税和个人所得税两个角度探讨新加坡对出海企业的税务优势。
01新加坡税收优势有哪些?✔企业所得税率为17%,全球范围内的税务洼地。✔居民个人所得税率介于0%至24%之间。✔研发活动的合格支出可享受100%的税务减免。✔拥有41项投资保证协议和27国自由贸易协定。✔与88个国家签订了避免双重征税协定(DTA)。✔提供多种政府激励计划。因此,越来越多的企业选择将部分业务迁移到新加坡。
税收优势具体如下:✔企业税种较少,税率较低。✔实行属地征税原则,即境外收入不汇入新加坡时,无需向新加坡政府缴税。✔单一税制,确保从国外收入和资产中受益的公司和个人仅被征税一次。✔无资本利得税。✔无股东分红税。✔新创公司可享受税务减免计划。
新加坡个人所得税优势✔个人所得税率介于0%至24%之间。✔个人所得税的起征点为2万新币,超过此数额的个人收入才需缴纳个人所得税。✔税收居民的个人所得税采用累进税率制,起始税率为2%。✔超过100万新币的部分才按最高税率24%征税。 图片值得注意的是,新加坡对长期居民(包括公民、永久居民、工作准证持有者)采用累进税率制,从0%至24%,而外国人的个人所得税率为统一的24%。因此,对于有意进行税务规划的企业所有者和管理者来说,合理搭配新加坡身份同样至关重要。尽管新加坡在节税方面具有诸多优势,但为了维护其全球领先的营商环境,对企业的监管也相当严格。企业在落地新加坡时,还需注意税务合规、秘书合规,并做好政务、会计、法律、税务居民身份等方面的筹划。

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