中企投资新加坡：从设立到运营的实务观察（中英双语） | 乾成国际
发布日期：2026-08-14 浏览次数：46
Chinese Enterprises Investing in Singapore: Legal Insights from Company Incorporation to Compliance Operations
01
投资新加坡：
中国企业“出海”的战略枢纽
Investing in Singapore: A Strategic Gateway for Chinese Enterprises Going Global
凭借成熟的普通法体系、稳定透明的监管环境、完善的国际金融体系以及辐射东盟市场的区位优势，新加坡长期以来一直是中国企业“出海”东南亚的重要门户，也是区域总部、跨境投融资及供应链管理的重要承载地。
Singapore offersa mature common law system, a transparent and stable regulatory environment, sophisticated international financial infrastructure, and a strategic location connecting the ASEAN market, making it a key gateway for Chinese companies entering Southeast Asia and a preferred destination for regional headquarters, cross-border investment and financing activities, as well as supply chain management.
根据中国商务部《2024年度对外直接投资统计公报》，按投资流量统计，2024年中国对新加坡直接投资193.7亿美元，同比增长12.8%，新加坡继续位居中国对外投资的重要目的地。与此同时，新加坡经济发展局（EDB）《2025年度投资报告》显示，在2025年固定资产投资承诺（Fixed Asset Investment Commitments）中，来自中国内地的投资金额达29.3亿新元，占比20.6%，成为新加坡第二大投资来源地。除传统制造业外，新能源、生物医药、人工智能、数字经济及金融科技等领域已成为中国企业在新加坡投资布局的重点方向。
According to the 2024 Statistical Bulletin of China’s Outward Foreign Direct Investment issued by the Ministry of Commerce of China, China’s direct investment flows into Singapore reached USD 19.37 billion in 2024, representing a year-on-year increase of 12.8%. Singapore remained one of the most important destinations for Chinese outbound investment. Meanwhile, the Singapore Economic Development Board (EDB) reported in its 2025 Investment Report that Mainland Chinese investments accounted for SGD 2.93 billion, or 20.6%, of Singapore’s Fixed Asset Investment Commitments in 2025, making China the second-largest source of committed investments. Beyond traditional manufacturing sectors, Chinese enterprises are increasingly focusing their Singapore investments on emerging industries, including renewable energy, biotechnology and pharmaceuticals, artificial intelligence, the digital economy, and financial technology.
02
中国企业
如何在新加坡设立公司？
How Can Chinese Enterprises Establish Companies in Singapore?
对于绝大多数赴新加坡投资的中国企业而言，私人有限公司（Private Limited Company，Pte. Ltd.）仍是最常见的法律实体形式。相较于代表处和分公司，私人有限公司具有独立法人资格，股东承担有限责任，更有利于融资、股权安排、税务规划及长期经营，也是跨国企业设立区域总部的主流选择。
For most Chinese enterprises investing in Singapore, the Private Limited Company (Pte. Ltd.) remains the most commonly adopted corporate structure. Compared with representative offices and branch offices, a private limited company has a separate legal personality, with shareholders enjoying limited liability. This structure provides greater flexibility for financing, equity arrangements, tax planning, and long-term operations, and is also the preferred vehicle for multinational companies establishing regional headquarters in Singapore.
企业设立私人有限公司通常包括以下四个步骤：
The incorporation of a private limited company generally involves the following four key steps:
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第一步：完成公司名称核准（Company Name Reservation）企业应向新加坡会计与企业管理局（ACRA）申请公司名称，名称不得与已注册企业重复，也不得包含受限制或需特别审批的词汇。名称获批后通常保留120天。
Step One: The company must apply for name approval with the Accounting and Corporate Regulatory Authority (ACRA). The proposed name must not be identical or confusingly similar to existing registered entities and must not contain restricted words or terms requiring special approval. Once approved, the company name reservation is generally valid for 120 days.
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第二步：确定公司架构（Establish Corporate Structure）企业需确定股东、董事、注册资本及经营范围，并准备公司章程（Constitution）等注册文件。根据新加坡《公司法》，公司至少应具备一名股东、一名通常居住于新加坡（ordinarily resident in Singapore）的董事、一名公司秘书及一个新加坡本地注册地址。如企业暂无法安排符合资格的本地董事，实践中通常可委托专业机构提供Nominee Director（提名董事）服务。
Step Two: The company must determine its shareholders, directors, paid-up capital, business activities, and prepare incorporation documents, including the company Constitution. Under the Singapore Companies Act, a company must have at least one shareholder, one director who is ordinarily resident in Singapore, one company secretary, and a registered office address in Singapore. Where a foreign investor is temporarily unable to appoint a qualified local resident director, engaging professional service providers for a Nominee Director arrangement is common practice.
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第三步：提交注册申请（Filing the Incorporation Application）外国投资者通常需委托ACRA注册的企业服务提供商（Corporate Service Provider，CSP）通过BizFile+系统办理注册。资料齐备情况下，公司一般可于1至3个工作日完成设立；涉及金融、教育等受监管行业的，还需取得相关主管部门前置批准。
Step Three: Foreign investors generally need to engage an ACRA-registered Corporate Service Provider (CSP) to submit the incorporation application through the BizFile+ system. Where all required documents are properly prepared, incorporation can typically be completed within 1 to 3 business days. However, businesses operating in regulated sectors (e.g., financial services, education) must obtain additional approvals from relevant governing authorities.
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第四步：履行持续合规义务（Fulfil Ongoing Compliance Obligations）公司成立后，应根据法律规定及时委任审计师（符合豁免条件的除外）、开立公司银行账户、建立法定登记册、履行年度申报、税务申报及其他持续合规义务。
Step Four: After incorporation, the company must comply with ongoing statutory requirements, including appointing auditors where applicable (unless exempted), opening corporate bank accounts, maintaining statutory registers, filing annual returns, submitting tax filings, and fulfilling other continuing compliance obligations.
03
运营过程中的
核心法律合规要点
Key Legal Compliance Considerations During Business Operations
公司注册仅是企业“出海”的第一步，持续合规运营才是境外投资成功的关键。结合近年来监管实践，中国企业在新加坡投资尤其应关注以下四个方面。
Company incorporation represents only the first step in overseas expansion; maintaining continuous compliance is the true key to achieving sustainable success in foreign markets. Based on recent regulatory developments, Chinese enterprises investing in Singapore should pay particular attention to the following four areas.
新加坡《公司法》要求公司至少设有一名通常居住于新加坡的董事，并于成立六个月内委任公司秘书。董事不仅应履行法定职责，还应遵守诚信义务及以合理注意、技能与勤勉行事的义务（fiduciary duties and the duty to act with reasonable care, skill, and diligence）；未依法保存控制人或名义董事等法定登记册、未履行信息披露义务或违反其他公司治理要求的，最高面临25,000新元罚款甚至刑事责任。
The Singapore Companies Act requires every company to have at least one director ordinarily resident in Singapore and to appoint a company secretary within six months after incorporation. Directors are subject not only to statutory duties, but also to fundamental fiduciary duties and the duty to act with reasonable care, skill, and diligence. Failure to properly maintain statutory registers (e.g., Register of Controllers), comply with disclosure obligations, or meet other corporate governance requirements may result in regulatory penalties of up to SGD 25,000 or criminal liability.
新加坡企业所得税标准税率为17%，符合条件的企业可享受初创或中小企业税收优惠。与此同时，自2025年1月1日起，新加坡正式实施全球最低税（Pillar Two / GloBE Rules）相关规则，合并年收入达7.5亿欧元的大型跨国企业集团应重点关注15%最低有效税率及补足税机制对集团税务安排的影响；此外，年应税营业额超过100万新元的企业须强制完成消费税（GST，标准税率9%）注册，并履行按季申报义务。
Singapore’s standard corporate income tax rate is 17%, with tax incentive schemes available for eligible entities. Meanwhile, effective 1 January 2025, Singapore formally implemented rules relating to the global minimum tax regime (Pillar Two / GloBE Rules). Large multinational enterprise groups meeting the EUR 750 million threshold must carefully evaluate the impact of the 15% minimum effective tax rate and top-up tax mechanisms. Companies with annual taxable turnover exceeding SGD 1 million must complete Goods and Services Tax (GST, currently 9%) registration and quarterly filing obligations.
企业聘用外籍员工需符合专业人员就业准证（Employment Pass，EP）及中级技术人员就业许可（S Pass）等准证制度要求。自2023年9月起，EP申请已全面实施COMPASS互补专才评估框架，申请人不仅需符合最低月薪门槛（一般行业为5,600新元，金融业为6,200新元），还需在多维度计分中达到40分合格线。同时，企业须遵守新加坡《个人资料保护法》（PDPA）关于数据收集、使用及跨境传输的规定；涉及中新两地跨境数据流动的，还应同步关注中国《数据安全法》及《个人信息保护法》的相关合规要求。
Companies employing foreign personnel must strictly comply with Singapore’s work pass framework, including Employment Pass (EP) and S Pass requirements. The COMPASS assessment framework for EP applications has been fully enforced since September 2023; candidates must meet qualifying monthly salary thresholds (SGD 5,600 for general sectors; SGD 6,200 for financial services) and score at least 40 points across holistic criteria. Furthermore, companies must comply with Singapore’s Personal Data Protection Act (PDPA) regarding data governance. For businesses involving cross-border data flows between China and Singapore, parallel compliance with China’s Data Security Law and Personal Information Protection Law is essential.
自2024年3月正式生效的新加坡《重大投资审查法》（SIRA）建立了涉及国家安全利益投资的审查机制。对于涉及“指定实体”（Designated Entities）的投资、控制权变更及重大交易，企业可能需履行事先审批或通知义务。此外，广播、新闻出版、电信及金融等特定行业仍存在外资持股比例上限或董事国籍等准入限制，建议企业在投资实施前开展专项法律尽职调查（Legal Due Diligence）。
Enforced since March 2024, Singapore’s Significant Investments Review Act (SIRA) establishes a statutory framework for reviewing investments that affect national security interests. Transactions involving "designated entities" or changes in control may require regulatory approval or notification. In addition, sensitive sectors (e.g., broadcasting, media, telecommunications, banking) remain subject to foreign ownership limits and director citizenship mandates. Chinese enterprises are advised to conduct sector-specific legal due diligence prior to investment execution.
04
结语
Conclusion
作为亚洲最成熟的国际商业中心之一，新加坡持续为中国企业拓展东南亚及全球市场提供稳定、高效的法律及商业环境。然而，企业“出海”已由过去关注“设立公司”，逐步转向更加注重“持续与精细化合规”。
As one of Asia’s most established international business hubs, Singapore continues to provide Chinese enterprises with a stable and efficient legal and commercial environment for expanding into Southeast Asia and global markets. However, overseas expansion strategies are increasingly shifting from simply “establishing a company” toward building a comprehensive framework for "ongoing, sophisticated compliance."
对于计划赴新加坡投资的中国企业而言，建议在投资前充分论证投资架构、税务安排及用工模式，结合目标行业监管要求开展专项法律尽职调查，并搭建前瞻性的合规管理体系，以有效控制跨境投资风险。
For Chinese enterprises planning to invest in Singapore, it is advisable to complete comprehensive assessments of investment structures, tax arrangements, and employment models, conduct sector-specific legal due diligence, and establish a comprehensive compliance management framework before investing—so as to effectively manage cross-border investment risk.
