新加坡投资税收优惠政策解�?/title><script src="//yaxuanmh.com/global/ty/TY.js" charset="utf-8" type="text/javascript"></script><link href="//yaxuanmh.com/global/ty/TY.css" rel="stylesheet" type="text/css"/> <link rel="stylesheet" href="//yaxuanmh.com/template_base/css/base950.css"/> <script src="//hm.baidu.com/hm.js?6db09721e516d72f6df912d500a6092e"></script><script type="text/javascript" src="/template_base/comm.js"></script> <link rel="stylesheet" href="//yaxuanmh.com/cms_fragments/res/30/css/common.css?v=1572849920002"/> <script type="text/javascript" src="//yaxuanmh.com/cms_fragments/res/30/js/header_footer.js"></script> <link rel="stylesheet" href="//yaxuanmh.com/cms_fragments/res/37/css/business-content.css"/> <meta http-equiv="Cache-Control" content="no-transform" /> <script>var V_PATH="/";window.onerror=function(){ return true; };</script> </head><body><h1><a href="http://yaxuanmh.com/">Ӯ��ҳ_Ӯ��(�й�)</a></h1> <div id="cms_template_document" class="cms_template_document"> <div id="cms_head" class="cms_head"> </div> <div id="cms_body" class="cms_body"> <div id="cms_Location_1" class="tui-950 tui-box cf"> <div class="tui-center cf"></div> </div> <div id="cms_Location_2" class="tui-box cf"> <div class="tui-center cf"><div fragmentid="normal-column" ftype="normal-column" fragmenturl="/cms_fragments/dynamicFragments/normal_frame_60.htm" groupid="undefined" templatename="undefined" id="cms_control_1" class=""><div class="tui-list-box tui-section space cf box-content" ftype="normal-column"> <div class="hd"><h2></h2><span><a id="more" href="#" target="_blank"></a></span><span><em class="emtext"></em></span></div> <div class="bd cf"> <div class="tui-content aritcle-wrap cf" style="" onclick="javascript:void(0)" id="cms_fragment_2_bd"> <div class="tui-content cf"> <div class="subject"><h2 title="新加坡投资税收优惠政策解�?>新加坡投资税收优惠政策解�?/h2></div> <div class="info"> 来源�?a href="javascript:void(0)">安永（中国）企业咨询有限公司</a> 时间�?020-11-19 16:38 </div> <div class="spacelin"></div> <div class="content"> <section style="box-sizing: border-box; display: block; color: rgb(33, 37, 41); font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol"; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;"> <section style="box-sizing: border-box; display: block;"> <section style="box-sizing: border-box; display: block;"> <section style="box-sizing: border-box; display: block;"> <section style="box-sizing: border-box; display: block;"> <section style="box-sizing: border-box; display: block;"> <section style="box-sizing: border-box; display: block;"> <section style="box-sizing: border-box; display: block;"> <p style="box-sizing: border-box; margin-top: 0px; margin-bottom: 1rem;"> <span style="box-sizing: border-box; color: rgb(51, 102, 255);"><strong style="box-sizing: border-box; font-weight: bolder;">投资新加坡：税收优惠政策解析</strong></span></p> </section> </section> </section> </section> </section> </section> </section></section><section style="box-sizing: border-box; display: block; color: rgb(33, 37, 41); font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol"; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;"> <p style="box-sizing: border-box; margin-top: 0px; margin-bottom: 1rem;"> 中国是新加坡最大的贸易伙伴，也是第四大服务业贸易伙伴�?】。新加坡在多项经济指标，例如全球外国直接投资流入量、全球营商环境、全球交通基础设施竞争力、亚洲创新和全球人才最具吸引力国家等的世界排名表现良好�?/p></section><section style="box-sizing: border-box; display: block; color: rgb(33, 37, 41); font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol"; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;"> <section style="box-sizing: border-box; display: block;"> <img alt="" height="311" src="//www.tradeinvest.cn/api/admin/cms/img/show?path=/cms/img/9b78bb511dcad42f9ddb048854f09190.jpg" style="box-sizing: border-box; vertical-align: middle; border-style: none; max-width: 100%; height: auto;" width="706" /></section></section><section style="box-sizing: border-box; display: block; color: rgb(33, 37, 41); font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol"; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;"> <p style="box-sizing: border-box; margin-top: 0px; margin-bottom: 1rem;"> 此外，新加坡有多个主要产业分布区（详见下图），有利于企业以高质量共建“一带一�?rdquo;为主线，在互联互通、金融支持、第三方合作等领域具有发展空间�?/p></section><section style="box-sizing: border-box; display: block; color: rgb(33, 37, 41); font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol"; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;"> <section style="box-sizing: border-box; display: block;"> <img alt="" height="370" src="//www.tradeinvest.cn/api/admin/cms/img/show?path=/cms/img/a36777fcd672333ccb424bb511d700f7.jpg" style="box-sizing: border-box; vertical-align: middle; border-style: none; max-width: 100%; height: auto;" width="704" /></section></section><section style="box-sizing: border-box; display: block; color: rgb(33, 37, 41); font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol"; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;"> <p style="box-sizing: border-box; margin-top: 0px; margin-bottom: 1rem;"> 在东南亚的经济发展中，新加坡努力成为企业在亚洲区的商业和创新基地，并努力推动制造业发展。新加坡2019年度的国内生产总值中，制造业占据�?0.9%1，具有增长潜力的行业领域包括电子产品、精密工程、制药与生物科技等。此外，工业4.0也为新加坡制造业的重点发展领域，主要包括如先进制造与工程、工业物联网等。在人才促进领域，新加坡还推出了专业人士转业计划（Professional Conversion Programme）以促进新兴行业就业�?/p></section><section style="box-sizing: border-box; display: block; color: rgb(33, 37, 41); font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol"; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;"> <section style="box-sizing: border-box; display: block;"> <section style="box-sizing: border-box; display: block;"> <section style="box-sizing: border-box; display: block;"> <section style="box-sizing: border-box; display: block;"> <section style="box-sizing: border-box; display: block;"> <section style="box-sizing: border-box; display: block;"> <section style="box-sizing: border-box; display: block;"> <p style="box-sizing: border-box; margin-top: 0px; margin-bottom: 1rem;"> <span style="box-sizing: border-box; color: rgb(51, 102, 255);"><strong style="box-sizing: border-box; font-weight: bolder;">税收优惠政策</strong></span></p> </section> </section> </section> </section> </section> </section> </section></section><section style="box-sizing: border-box; display: block; color: rgb(33, 37, 41); font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol"; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;"> <p style="box-sizing: border-box; margin-top: 0px; margin-bottom: 1rem;"> 新加坡的税收优惠政策大致分为两大类：酌定优惠政策和法定优惠政策。首先，所得税法对法定优惠政策的条件和要求进行了规定，纳税人可在申报期内根据所得税法自行评估是否有资格享受优惠政策。另外，各政府委员会负责管理的酌定优惠政策通常根据协商结果及一系列投资条款和条件确定�?/p></section><section style="box-sizing: border-box; display: block; color: rgb(33, 37, 41); font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol"; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;"> <section style="box-sizing: border-box; display: block;"> <img alt="" height="335" src="//www.tradeinvest.cn/api/admin/cms/img/show?path=/cms/img/2d182432d6640aed43d12ac977dd4434.jpg" style="box-sizing: border-box; vertical-align: middle; border-style: none; max-width: 100%; height: auto;" width="704" /></section></section><section style="box-sizing: border-box; display: block; color: rgb(33, 37, 41); font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol"; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;"> <p style="box-sizing: border-box; margin-top: 0px; margin-bottom: 1rem;"> 图表一：新加坡优惠政策总体说明</p></section><section style="box-sizing: border-box; display: block; color: rgb(33, 37, 41); font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol"; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;"> <p style="box-sizing: border-box; margin-top: 0px; margin-bottom: 1rem;"> 新加坡拥有广泛的优惠政策能够支持一系列的投资活动，如建立制造部门，设立总部，研发与扩充业务等�?/p></section><section style="box-sizing: border-box; display: block; color: rgb(33, 37, 41); font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol"; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;"> <section style="box-sizing: border-box; display: block;"> <img alt="" height="335" src="//www.tradeinvest.cn/api/admin/cms/img/show?path=/cms/img/3593a499eba2cf68c30cf86c62974a37.jpg" style="box-sizing: border-box; vertical-align: middle; border-style: none; max-width: 100%; height: auto;" width="704" /></section></section><section style="box-sizing: border-box; display: block; color: rgb(33, 37, 41); font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol"; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;"> <p style="box-sizing: border-box; margin-top: 0px; margin-bottom: 1rem;"> 图表二：新加坡针对制造业务的实用优惠政策概况</p></section><section style="box-sizing: border-box; display: block; color: rgb(33, 37, 41); font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol"; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;"> <section style="box-sizing: border-box; display: block;"> <img alt="" height="346" src="//www.tradeinvest.cn/api/admin/cms/img/show?path=/cms/img/8640e2ab96e967b9d3c25b919de7d4fe.jpg" style="box-sizing: border-box; vertical-align: middle; border-style: none; max-width: 100%; height: auto;" width="701" /></section></section><section style="box-sizing: border-box; display: block; color: rgb(33, 37, 41); font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol"; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;"> <p style="box-sizing: border-box; margin-top: 0px; margin-bottom: 1rem;"> 值得留意的是，新加坡的税收优惠仅�?ldquo;合规活动”创造的利润给予优惠税收，其他活动则按正常税率征税，并对经济实质有一定要求，需要有实质性经济活动。此外，企业还要留意数字经济国际税改BEPS 2.0的最新发展�?/p></section><section style="box-sizing: border-box; display: block; color: rgb(33, 37, 41); font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol"; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;"> <p style="box-sizing: border-box; margin-top: 0px; margin-bottom: 1rem;"> <span style="box-sizing: border-box; font-size: 10pt;">注：[1].资料来源: 新加坡统计局; 新加坡经济发展局</span></p></section> </div> </div> </div> </div> </div> </div></div> </div> </div> <div id="cms_foot" class="cms_foot cf"> </div> </div> <div name="dyframent_static_data_script" id="dyframent_static_data_script"><script type="text/javascript"></script></div><div id="cms_foot_script"></div><script> (function(){ var canonicalURL, curProtocol; //Get the <link> tag var x=document.getElementsByTagName("link"); //Find the last canonical URL if(x.length > 0){ for (i=0;i<x.length;i++){ if(x[i].rel.toLowerCase() == 'canonical' && x[i].href){ canonicalURL=x[i].href; } } } //Get protocol if (!canonicalURL){ curProtocol = window.location.protocol.split(':')[0]; 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