会计与税务

让会计看起来更简单

Singapore has its own Accouting standards called Singapore Financial Reporting Standards (SFRS). It’s similar to IFRS and it’s accrual-based accounting. This means transactions are recognised when they take place and not when the money is paid. Outsourced accounting services in Singapore must comply with SFRS requirements.

For you to produce accurate accounting statements, you will have to be kept updated with the latest changes in the Singapore accounting laws. Should you have the relevant skillset and time required to prepare the accounts according to the government's standards, you are able to do so. However, it is far better to let the professionals handle accounting and auditing tasks. This will free you to concentrate on the core functions of your business.

Professional accountants at Swiftly make sure that they are updated with the changes in requirements. This ensures that the prepared accounts are up to the required standards.Swiftly can also advice you on tax issues related to your business.

You will have to choose a trustworthy Singapore accounting service provider. And no one better than Swiftly! This helps you save both money and time, of which would have been spent selecting and training accounting professionals for your company.

Professionals at Swiftly submit accurate and timely reports for you. We use the latest accounting software to process your data securely. With our experience, handling your compliance requirements never gets easier.

Yes, it is possible to transfer money out of Singapore. Singapore has signed double-taxation treaties with more than 50 trading partners. These help businesses and individuals in avoiding double taxation on their cross-border income.

The destination country may apply tax when your money arrives in its jurisdiction. Check with a tax consultant to know the latest requirements.

Your company must maintain proper records of its financial transactions and retain the source documents, accounting records and schedules, bank statements and any other records of transactions connected with your business for 5 years from the relevant Year of Assessment (YA). 更多信息可查看 此处。

消费税（GST）是新加坡对绝大多数商品与服务征收的消费税，性质与许多国家的增值税（VAT）类似。更多信息可查看此 链接

The company is mandated to register for GST if its annual turnover surpasses SGD 1 million during the previous year or if the company’s expected annual turnover in the coming year surpasses SGD 1 million.

您需要编制财务报表，原因如下：

1. It is required by the law to do so. The Companies Act states in S201 that the directors of the company need to prepare the accounts that complies with the “Accounting Standards”. Accounting Standards is interpreted in the Act as “made or formulated by the Accounting Standards Council under Part III of the Accounting Standards Act 2007”. Therefore, the Accounts mentioned in the Act means Accounts prepared in accordance to the Financial Reporting Standards of Singapore, that is, the 财务报表s.

2. IRAS requires you to prepare financial statements and tax computation for submission of corporate tax every year. In recent years, you do not need to submit your financial statements to IRAS if your Company is eligible to file for Form C-S filing. However IRAS has explicitly mentioned that you will still be required to continue to maintain your accounting records and tax computation even if you need not submit them together with the Form C-S.

3. If your company is not exempt, or is exempt but insolvent, you will need to submit your financial statements to ACRA during the Annual Return filing period.

4. Financial statements are in essence, a report card of the financial performance of the company and the information presented will be extremely valuable to the owners of the Company, as well as directors of the company, when assessing the future plans of the Company.

5. Whenever you intend to sell shares of your company to another investor, stamp duties need to be paid and a part of the stamp duty computation requires the use of financial statements to derive the net asset value of the Company.

6. If you have taken up business or property loan, a copy of your financial statements may be required in your refinancing procedures.

财务报表编制服务包括：

1. 审阅已提供账目并评估所需调整

2. 审阅并将账目分类至对应科目

3. 编制报表附注（财务报告所需）

4. 财务报表披露（财务报告所需）

5. 编制完整最终财务报告

Even though you are not required to file the financial statements, you will still be required to prepare it.

Under sections 201(2) and 201(5) of the Companies Act (the "Act"), directors are responsible to present and lay before the company, at its annual general meeting, financial statements that:

• comply with Accounting Standards1 issued by the Accounting Standards Council; and
• give a true and fair view of the financial position and performance of the company.

In addition, directors of a company incorporated in Singapore are responsible to maintain a system of internal accounting controls and keep proper accounting and other records that will enable the preparation of true and fair financial statements under sections 199(2A) and 199(1) of the Act, respectively.

Preparing a company’s financial statement is a complex process that only qualified accountants should undertake. If you are not familiar with the accounting and financial reporting standards in Singapore, it is best to engage the services of an accountant, like Swiftly, to ensure compliance with ACRA & IRAS requirements.

新加坡采用单层制、属地原则的统一税率企业所得税制度。

新加坡企业所得税按“前一年基础”评税，统一税率为应税收入的 17%。

应税收入是指公司在某一课税年度（YA）的应税所得（扣除可税务抵扣费用后）。

了解更多关于 应税与非应税收入 及 企业费用。

预估应税收入（ECI）是指公司在某一会计期间的预估应税所得金额。该金额为课税年度（YA）中扣除可税务抵扣费用后的金额。

新设公司税务减免及部分税务减免，是帮助企业降低税负的两项主要优惠政策。

符合条件的公司在连续首 3 个课税年度（YA）可享受以下减免：

• 首 SGD 100,000 正常应税收入可享 75% 减免^*；以及
• 其后 SGD 100,000 正常应税收入可再享 50% 减免^*。

* 正常应税收入指按现行 17% 企业所得税税率计税的收入。

Your company is eligible for the tax exemption scheme for new companies for its first 3 consecutive YAs if it meets all the 适用条件。

Electronic filing of Form C-S/C is compulsory for all companies.

Corporate tax is reported based on financial statements of the preceding financial year.

The filing deadline for corporate tax return (Form C-S/C) is on the 30th November of every year.

Example: Corporate Tax Return for Year of Assessment (YA) 2021 should be completed based on financial statement for the year ended 2020. The deadline for filing of the Corporate Tax Return (Form C-S/C) for the Year of Assessment (YA) 2021 is 30 Nov 2021.

每家公司每年都必须向 IRAS 完成两项企业税务申报。

分别是提交预估应税收入（ECI）以及企业税务申报表（Form C/C-S）。

ECI 需在公司财政年度结束后 3 个月内提交给 IRAS。

Form C/C-S 需在每年 11 月 30 日前完成提交。

若符合条件，可申请豁免提交 ECI 及/或 Form C/C-S。

XBRL 是新加坡绝大多数企业使用的标准化财务报告格式。根据公司的营业额和资产规模，您可提交简化 XBRL 报告，而非完整 XBRL 报告。

XBRL 是国际通行的财务报告格式，申报需通过 ACRA 的 BizFinx 平台完成。

根据 ACRA（新加坡会计与企业监管局）发布的申报指引，在新加坡注册成立的股份有限公司或无限公司（豁免公司除外）均须按要求以 XBRL 格式提交完整财务报表。

财政年结日（FYE）是公司一个财政会计期间的结束日，该期间通常最长为 12 个月。

• 预估应税收入（ECI）：财政年结日后 3 个月内提交
• 年度股东大会（AGM）：财政年结日后第 6 个月前召开
• 年度申报（AR）：财政年结日后第 7 个月前提交
• 企业所得税申报（Form C-S/C）：每年 11 月 30 日前提交

1. 编制管理账目

a) 试算表

b) 资产负债表

c) 损益表

d) 明细总账清单

2. 申报预计应税收入（ECI）

3. 编制税务计算

4. 按新加坡财务报告准则编制财务报表

5. 召开年度股东大会（AGM）

6. 向 ACRA 提交年度申报（Annual Return）

7. 向 IRAS 提交年度税务申报

The company is considered as dormant as long as the company meets all the criteria below:

a) 按 IRAS 标准的休眠公司

A company that does not have any revenue or income during a given financial period is considered Dormant by IRAS even though it may have booked or incurred expenses.

b) 按 ACRA 标准的休眠公司

ACRA defines a company as dormant during a period in which no accounting transaction occurs.

Transactions that will not affect the dormant status of the company:

• The appointment of a secretary of a company;
• 委任审计师；
• 维持注册地址；
• 维护法定登记册及账簿；
• The payment of fees to the Registrar or an amount of any fine or default penalty paid to ACRA; and
• The taking of shares in the company by a subscriber to the constitution in pursuance of an undertaking in the constitution.

In addition to the points we have listed above as long as the payment or receipt is not exceeding the nominal sum of SGD 5,000, the company can be classified as dormant.