World Health Day 2024 – Steps to a Healthier Lifestyle with CLA Global TS

Singapore, 8 April 2024 – World Health Day, observed annually on 7th April, serves as a global platform for raising awareness about critical issues impacting worldwide health. Across the globe, the health rights of millions are facing escalating threats. These threats stem from diseases, disasters, conflicts, which devastate lives, comfort, and induce psychological distress. To […]

Singapore Tax Incentives 新加坡税务激励政策

众所周知，新加坡有着优越的营商环境。根据世界银行发布的《2020 年营商环境报告》，新加坡在全球 190 个经济体中连续 4 年排名第 2 位。这得益于新加坡政府实施的有利于企业发展的各项政策，并对外资企业实行无差别的国民待遇。外资在新加坡设立企业，注册手续简便，一般无出资比例和出资方式的限制，外汇可以自由进出。 新加坡良好的投融资环境已经吸引了诸多中国企业。目前在新加坡注册登记的中资企业超过 8500 家，经营范围涵盖贸易、金融、航运、物流、房地产等多个行业。近年来，抖音海外版 TIKTOK、跨境快时尚服装品牌 SHEIN (希音）等企业在新加坡设立国际总部，腾讯、小米、蚂蚁金服等中国互联网企业在新加坡也有较大业务布局。   新加坡税务优惠政策 新加坡优惠政策的主要依据是《公司所得税法案》和《经济扩展法案》(Economic Expansion Incentives) 以及每年政府财政预算案中涉及的一些优惠政策。 新加坡采取的优惠政策主要是为了鼓励投资、出口、增加就业机会、鼓励研发和高新技术产品的生产以及使整个经济更具有活力的生产经营活动。如对涉及特殊产业和服务(如高技术、高附加值企业)、大型跨国公司、研发机构、区域总部、国际船运以及出口企业等给予一定期限的减、免税优惠或资金扶持等。政府推出的各项优惠政策， 外资企业基本上可以和本土企业一样享受。 新加坡经济发展局和企业发展局为鼓励、引导企业投资先进制造业和高端服务业、提升企业劳动生产力，推出了先锋计划 (PI)、总部计划(IHQ/RHQ)、发展和业务扩张计划(DEI)、金融与资金管理中心税收优惠（FTC）、全球贸易者计划（GTP）、收购知识产权的资产减值税计划 (S19B WDA)、研发费用分摊的资产减值税计划（S14C/D R&D）等税收优惠措施，以及企业研究奖励计划和新技能资助计划等财政补贴措施。   新加坡经济发展局 Singapore Economic Development Board (EDB) 新加坡经济发展局（简称“经发局”）是新加坡政府的主要机构之一，负责制定和执行有关促进经济增长、吸引投资、培育企业发展和推动新加坡国家经济发展的政策和计划。该机构的目标是通过创造有利的商业环境和促进创新来推动经济的可持续增长，以确保新加坡在全球经济中保持竞争力。经发局还致力于吸引外国投资者和跨国公司到新加坡设立业务，并为本地企业提供支持和发展机会。 新加坡经发局推出了先驱企业激励计划 (Pioneer Certificate Incentive）和发展扩张激励计划 (Development and Expansion Incentive）旨在鼓励企业在新加坡发展，并进行新的或扩大规模的经济活动。开展管理、协调和控制公司业务活动的全球或区域总部 (HQ）活动的公司也可以申请总部活动的 DEI 计划。   – 先锋企业计划 先锋激励计划 (Pioneer Certificate Incentive) 是新加坡政府为鼓励和支持新兴产业和新技术发展而设立的一个计划。该计划旨在吸引跨国公司和本地企业在新加坡从事先进技术或新兴产业的活动，以促进经济多样化和增强国家竞争力。 通过先锋激励计划，符合条件的企业可以获得一系列的税务优惠和激励措施，包括获得企业所得税减免、资本津贴、加速折旧等。这些激励措施有助于降低企业在新加坡的经营成本，提高投资回报率，促进更多先进技术和新兴产业的发展。 […]

Annual Tax Circular 2024

1. Estimated Chargeable Income (“ECI”) According to Section 63(1) of the Singapore Income Tax Act (“SITA”), every person (including a company) not being an individual or a Hindu joint family who has not filed a tax return for any year of assessment (“YA”), is required to furnish an estimate of his chargeable income and revenue […]

International Women’s Day 2024 Inspiring Diversity in CLA Global TS

Singapore, 19 March 2024 – With more women choosing to pursue accounting careers, the industry has grown to include more opportunities for women in the workplace to climb the corporate ladder and spark inspiration within the industry. CLA Global TS celebrated International Women’s Day this year by engaging its people in showing appreciation for all […]

Advancing Corporate Sustainability – Key Developments

Advancing Corporate Sustainability – Key Developments At the FY2024 Ministry of Finance’s (MOF) Committee of Supply (COS) Debate Speech by Second Minister for Finance Mr Chee Hong Tat on 28 February 2024, key developments on the sustainability reporting requirements in Singapore were unveiled. These follow the recommendations and public consultation championed by the Sustainability Reporting […]

Singapore Budget 2024 Commentary – Building Our Shared Future Together

Singapore, 21 February 2024 – Singapore’s Deputy Prime Minister and Minister for Finance, Mr Lawrence Wong, delivered the 2024 Budget Statement on Friday, 16 February 2024. Budget 2024, as the first instalment of our country’s Forward Singapore exercise serves to address various areas to build a future-ready country. Measures were introduced to help businesses and the workforce to […]

Transfer Pricing recipe to a soaring Dragon Year

Transfer Pricing recipe to a soaring Dragon Year! Chinese New Year is just around the corner. Many of us are thinking of and are in the final stage of preparing the freshest ingredients to execute that perfect recipe (secret or otherwise) for our loved ones so that all will be great in the dragon year […]

Tax Governance Framework: Are you ready for it?

The Inland Revenue Authority of Singapore (IRAS) launched the Tax Governance Framework (TGF) and the Tax Risk Management and Control Framework for Corporate Income Tax (CTRM) programmes in 2022 which are targeted at large corporations with the aim of encouraging them to strengthen their existing tax governance structure. The TGF and CTRM complement the Goods […]