{"id":24686,"date":"2026-10-24T18:24:51","date_gmt":"2026-10-24T10:24:51","guid":{"rendered":"https:\/\/beso.sg\/2026\/10\/24\/%e6%96%b0%e5%8a%a0%e5%9d%a1%e5%85%ac%e5%8f%b8%e5%b9%b4%e5%ba%a6%e5%90%88%e8%a7%84%e8%a6%81%e6%b1%82%ef%bc%9a2026-2027%e5%b9%b4%e5%ae%8c%e6%95%b4%e6%8c%87%e5%8d%97\/"},"modified":"2026-10-26T18:51:06","modified_gmt":"2026-10-26T10:51:06","slug":"%e6%96%b0%e5%8a%a0%e5%9d%a1%e5%85%ac%e5%8f%b8%e5%b9%b4%e5%ba%a6%e5%90%88%e8%a7%84%e8%a6%81%e6%b1%82","status":"publish","type":"post","link":"https:\/\/beso.sg\/zh-hans\/2026\/10\/24\/%e6%96%b0%e5%8a%a0%e5%9d%a1%e5%85%ac%e5%8f%b8%e5%b9%b4%e5%ba%a6%e5%90%88%e8%a7%84%e8%a6%81%e6%b1%82\/","title":{"rendered":"\u65b0\u52a0\u5761\u516c\u53f8\u5e74\u5ea6\u5408\u89c4\u8981\u6c42\uff1a2026\u20132027\u5e74\u5b8c\u6574\u6307\u5357"},"content":{"rendered":"<div id='av_section_1'  class='avia-section av-12xvk-53d8307479a24c96e0310f65890fad10 main_color avia-section-default avia-no-border-styling  avia-builder-el-0  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flex_column_div av-zero-column-padding  '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mukjmxsg-1b6d5c0efe0938a24b58faa78d02d0f4\">\n#top .av-special-heading.av-mukjmxsg-1b6d5c0efe0938a24b58faa78d02d0f4{\npadding-bottom:10px;\ncolor:#b02b2c;\n}\nbody .av-special-heading.av-mukjmxsg-1b6d5c0efe0938a24b58faa78d02d0f4 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-mukjmxsg-1b6d5c0efe0938a24b58faa78d02d0f4 .special-heading-inner-border{\nborder-color:#b02b2c;\n}\n.av-special-heading.av-mukjmxsg-1b6d5c0efe0938a24b58faa78d02d0f4 .av-subheading{\nfont-size:10px;\n}\n<\/style>\n<div  class='av-special-heading av-mukjmxsg-1b6d5c0efe0938a24b58faa78d02d0f4 av-special-heading-h1 custom-color-heading blockquote elegant-quote elegant-centered  avia-builder-el-2  avia-builder-el-no-sibling  av-linked-heading'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  ><span class=\"heading-wrap\">\u65b0\u52a0\u5761\u516c\u53f8\u5e74\u5ea6\u5408\u89c4\u8981\u6c42\uff1a2026\u20132027\u5e74\u5b8c\u6574\u6307\u5357<\/span><\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3doqg-e7dd969e905d88fe539f533e755ad70f\">\n.flex_column.av-3doqg-e7dd969e905d88fe539f533e755ad70f{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-3doqg-e7dd969e905d88fe539f533e755ad70f av_one_full  avia-builder-el-3  el_after_av_one_full  el_before_av_one_full  first flex_column_div av-zero-column-padding  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lvgulzvn-760a3e836b0da484a6a3cd19d426bccb\">\n#top .hr.hr-invisible.av-lvgulzvn-760a3e836b0da484a6a3cd19d426bccb{\nheight:10px;\n}\n<\/style>\n<div  class='hr av-lvgulzvn-760a3e836b0da484a6a3cd19d426bccb hr-invisible  avia-builder-el-4  el_before_av_image  avia-builder-el-first '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lvwkyjvy-e70f5ea405ce5002a20441e791ff06fc\">\n.avia-image-container.av-lvwkyjvy-e70f5ea405ce5002a20441e791ff06fc img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-lvwkyjvy-e70f5ea405ce5002a20441e791ff06fc .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-lvwkyjvy-e70f5ea405ce5002a20441e791ff06fc av-styling- avia-align-center  avia-builder-el-5  el_after_av_hr  avia-builder-el-last '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img fetchpriority=\"high\" class='wp-image-24691 avia-img-lazy-loading-not-24691 avia_image ' src='https:\/\/beso.sg\/wp-content\/uploads\/2026\/10\/Singapore-Corporate-Compliance-Guide-2026\u20132027-1030x578.jpg' alt='\u65b0\u52a0\u5761\u516c\u53f8\u5e74\u5ea6\u5408\u89c4\u6307\u5357\uff0c\u6db5\u76d6\u516c\u53f8\u79d8\u4e66\u3001ACRA\u5e74\u5ea6\u7533\u62a5\u3001\u8d22\u52a1\u62a5\u8868\u3001IRAS\u4f01\u4e1a\u6240\u5f97\u7a0e\u3001GST\u53ca\u6cd5\u5b9a\u7533\u62a5\u8981\u6c42' title='\u65b0\u52a0\u5761\u516c\u53f8\u5e74\u5ea6\u5408\u89c4\u8981\u6c42\uff082026\u20132027\u5e74\uff09| BESO\u767e\u9996\u65b0\u52a0\u5761'  height=\"578\" width=\"1030\"  itemprop=\"thumbnailUrl\"  \/><\/div><\/div><\/div><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-olac-a3d6b8773a94ab7deaba8843d26ad0d2\">\n.flex_column.av-olac-a3d6b8773a94ab7deaba8843d26ad0d2{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-olac-a3d6b8773a94ab7deaba8843d26ad0d2 av_one_full  avia-builder-el-6  el_after_av_one_full  avia-builder-el-last  first flex_column_div av-zero-column-padding  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lvgulzvn-1-753085fb39ad810d9d000c346db31999\">\n#top .hr.hr-invisible.av-lvgulzvn-1-753085fb39ad810d9d000c346db31999{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-lvgulzvn-1-753085fb39ad810d9d000c346db31999 hr-invisible  avia-builder-el-7  el_before_av_textblock  avia-builder-el-first '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lvgudnlu-58ccab5c5898fa6cb6444aa494dd4afb\">\n#top .av_textblock_section.av-lvgudnlu-58ccab5c5898fa6cb6444aa494dd4afb .avia_textblock{\nfont-size:20px;\n}\n<\/style>\n<section  class='av_textblock_section av-lvgudnlu-58ccab5c5898fa6cb6444aa494dd4afb '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>\u65b0\u52a0\u5761\u516c\u53f8\u6bcf\u5e74\u9700\u8981\u5c65\u884c\u54ea\u4e9b\u5408\u89c4\u4e49\u52a1\uff1f<\/h2>\n<p>\u5728\u65b0\u52a0\u5761\u6ce8\u518c\u516c\u53f8\u53ea\u662f\u4f01\u4e1a\u7ecf\u8425\u7684\u7b2c\u4e00\u6b65\u3002\u516c\u53f8\u6210\u7acb\u540e\uff0c\u4ecd\u5fc5\u987b\u6301\u7eed\u9075\u5b88\u65b0\u52a0\u5761\u4f1a\u8ba1\u4e0e\u4f01\u4e1a\u7ba1\u5236\u5c40\uff08Accounting and Corporate Regulatory Authority\uff0c\u7b80\u79f0ACRA\uff09\u3001\u65b0\u52a0\u5761\u56fd\u5185\u7a0e\u52a1\u5c40\uff08Inland Revenue Authority of Singapore\uff0c\u7b80\u79f0IRAS\uff09\u53ca\u5176\u4ed6\u76f8\u5173\u4e3b\u7ba1\u673a\u5173\u7684\u6cd5\u5b9a\u3001\u8d22\u52a1\u62a5\u544a\u548c\u7a0e\u52a1\u8981\u6c42\u3002<\/p>\n<p>\u5bf9\u4e8e\u4e00\u822c\u7684\u65b0\u52a0\u5761\u79c1\u4eba\u6709\u9650\u516c\u53f8\uff0c\u5e74\u5ea6\u5408\u89c4\u4e8b\u9879\u901a\u5e38\u5305\u62ec\u7ef4\u62a4\u516c\u53f8\u6cd5\u5b9a\u8bb0\u5f55\u3001\u51c6\u5907\u8d22\u52a1\u62a5\u8868\u3001\u8bc4\u4f30\u5e74\u5ea6\u80a1\u4e1c\u5927\u4f1a\uff08AGM\uff09\u8981\u6c42\u3001\u5411ACRA\u63d0\u4ea4\u5e74\u5ea6\u7533\u62a5\uff0c\u4ee5\u53ca\u5c65\u884c\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u4e49\u52a1\u3002<\/p>\n<p>\u5982\u679c\u516c\u53f8\u5df2\u6ce8\u518c\u6d88\u8d39\u7a0e\uff08GST\uff09\u3001\u8058\u8bf7\u5458\u5de5\u3001\u4ece\u4e8b\u53d7\u76d1\u7ba1\u4e1a\u52a1\uff0c\u6216\u6d89\u53ca\u6d77\u5916\u80a1\u4e1c\u53ca\u8de8\u5883\u4ea4\u6613\uff0c\u8fd8\u53ef\u80fd\u9700\u8981\u5c65\u884c\u989d\u5916\u7684\u5408\u89c4\u4e49\u52a1\u3002<\/p>\n<p>\u672c\u6307\u5357\u8be6\u7ec6\u4ecb\u7ecd2026\u81f32027\u5e74\u65b0\u52a0\u5761\u516c\u53f8\u5e74\u5ea6\u5408\u89c4\u8981\u6c42\uff0c\u5305\u62ec\u4e3b\u8981\u7533\u62a5\u622a\u6b62\u65e5\u671f\u3001\u9002\u7528\u8c41\u514d\u3001\u8463\u4e8b\u8d23\u4efb\uff0c\u4ee5\u53ca\u4f01\u4e1a\u5982\u4f55\u6709\u6548\u7ba1\u7406\u6301\u7eed\u5408\u89c4\u5de5\u4f5c\u3002<\/p>\n<h2>\u65b0\u52a0\u5761\u516c\u53f8\u5e74\u5ea6\u5408\u89c4\u68c0\u67e5\u6e05\u5355<\/h2>\n<p>\u4ee5\u4e0b\u8868\u683c\u6982\u8ff0\u4e00\u822c\u975e\u4e0a\u5e02\u65b0\u52a0\u5761\u79c1\u4eba\u6709\u9650\u516c\u53f8\u9700\u8981\u5173\u6ce8\u7684\u4e3b\u8981\u5408\u89c4\u4e8b\u9879\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5408\u89c4\u4e8b\u9879<\/th>\n<th>\u4e00\u822c\u671f\u9650\u6216\u9891\u7387<\/th>\n<th>\u4e3b\u7ba1\u673a\u5173<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u7ef4\u6301\u81f3\u5c11\u4e00\u540d\u7b26\u5408\u8d44\u683c\u7684\u672c\u5730\u5e38\u9a7b\u8463\u4e8b<\/td>\n<td>\u6301\u7eed\u6027\u8981\u6c42<\/td>\n<td>ACRA<\/td>\n<\/tr>\n<tr>\n<td>\u59d4\u4efb\u53ca\u7ef4\u6301\u516c\u53f8\u79d8\u4e66<\/td>\n<td>\u516c\u53f8\u6210\u7acb\u540e\u516d\u4e2a\u6708\u5185\u59d4\u4efb<\/td>\n<td>ACRA<\/td>\n<\/tr>\n<tr>\n<td>\u7ef4\u6301\u65b0\u52a0\u5761\u6ce8\u518c\u5730\u5740<\/td>\n<td>\u6301\u7eed\u6027\u8981\u6c42<\/td>\n<td>ACRA<\/td>\n<\/tr>\n<tr>\n<td>\u7ef4\u62a4\u4f1a\u8ba1\u53ca\u6cd5\u5b9a\u8bb0\u5f55<\/td>\n<td>\u5168\u5e74\u6301\u7eed\u8fdb\u884c<\/td>\n<td>ACRA \/ IRAS<\/td>\n<\/tr>\n<tr>\n<td>\u51c6\u5907\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868<\/td>\n<td>\u6839\u636e\u8d22\u653f\u5e74\u5ea6\u53ca\u9002\u7528\u8c41\u514d<\/td>\n<td>ACRA<\/td>\n<\/tr>\n<tr>\n<td>\u53ec\u5f00\u5e74\u5ea6\u80a1\u4e1c\u5927\u4f1a\uff08\u5982\u672a\u83b7\u8c41\u514d\uff09<\/td>\n<td>\u4e00\u822c\u4e3a\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u516d\u4e2a\u6708\u5185<\/td>\n<td>ACRA<\/td>\n<\/tr>\n<tr>\n<td>\u63d0\u4ea4ACRA\u5e74\u5ea6\u7533\u62a5<\/td>\n<td>\u4e00\u822c\u4e3a\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u4e03\u4e2a\u6708\u5185<\/td>\n<td>ACRA<\/td>\n<\/tr>\n<tr>\n<td>\u63d0\u4ea4\u9884\u4f30\u5e94\u8bfe\u7a0e\u6536\u5165\uff08ECI\uff09\uff0c\u9664\u975e\u7b26\u5408\u8c41\u514d<\/td>\n<td>\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u4e09\u4e2a\u6708\u5185<\/td>\n<td>IRAS<\/td>\n<\/tr>\n<tr>\n<td>\u63d0\u4ea4\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff0c\u9664\u975e\u83b7\u51c6\u514d\u62a5<\/td>\n<td>\u76f8\u5173\u8bfe\u7a0e\u5e74\u5ea611\u670830\u65e5<\/td>\n<td>IRAS<\/td>\n<\/tr>\n<tr>\n<td>\u63d0\u4ea4GST\u7533\u62a5\uff08\u5982\u5df2\u6ce8\u518c\uff09<\/td>\n<td>\u901a\u5e38\u4e3a\u6bcf\u4e2a\u89c4\u5b9a\u4f1a\u8ba1\u671f\u95f4\u7ed3\u675f\u540e\u4e00\u4e2a\u6708\u5185<\/td>\n<td>IRAS<\/td>\n<\/tr>\n<tr>\n<td>\u8bc4\u4f30\u85aa\u8d44\u53ca\u96c7\u5458\u6536\u5165\u7533\u62a5\u8981\u6c42<\/td>\n<td>\u6839\u636e\u9002\u7528\u89c4\u5b9a<\/td>\n<td>IRAS \/ CPF Board \/ MOM<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u8ff0\u4e3a\u4e00\u822c\u6027\u671f\u9650\u3002\u4e0a\u5e02\u516c\u53f8\u3001\u8bbe\u6709\u6d77\u5916\u5206\u516c\u53f8\u80a1\u4e1c\u540d\u518c\u7684\u516c\u53f8\uff0c\u4ee5\u53ca\u53d7\u5230\u7279\u5b9a\u884c\u4e1a\u76d1\u7ba1\u7684\u4f01\u4e1a\uff0c\u53ef\u80fd\u9002\u7528\u4e0d\u540c\u8981\u6c42\u3002<\/p>\n<h2>1. \u7ef4\u6301\u65b0\u52a0\u5761\u516c\u53f8\u79d8\u4e66<\/h2>\n<p>\u6bcf\u5bb6\u65b0\u52a0\u5761\u516c\u53f8\u5fc5\u987b\u5728\u6210\u7acb\u540e\u7684\u516d\u4e2a\u6708\u5185\u59d4\u4efb\u516c\u53f8\u79d8\u4e66\u3002<\/p>\n<p>\u516c\u53f8\u79d8\u4e66\u5fc5\u987b\u7b26\u5408\u76f8\u5173\u6cd5\u5b9a\u8d44\u683c\uff0c\u5e76\u5728\u4f01\u4e1a\u6cbb\u7406\u53ca\u884c\u653f\u5408\u89c4\u65b9\u9762\u53d1\u6325\u91cd\u8981\u4f5c\u7528\u3002<\/p>\n<p>\u516c\u53f8\u79d8\u4e66\u804c\u4f4d\u4e0d\u5f97\u8fde\u7eed\u7a7a\u7f3a\u8d85\u8fc7\u516d\u4e2a\u6708\u3002\u5982\u679c\u516c\u53f8\u53ea\u6709\u4e00\u540d\u8463\u4e8b\uff0c\u8be5\u8463\u4e8b\u4e0d\u80fd\u540c\u65f6\u62c5\u4efb\u552f\u4e00\u7684\u516c\u53f8\u79d8\u4e66\u3002<\/p>\n<h3>\u516c\u53f8\u79d8\u4e66\u8d1f\u8d23\u54ea\u4e9b\u5de5\u4f5c\uff1f<\/h3>\n<p>\u6839\u636e\u53cc\u65b9\u7ea6\u5b9a\u7684\u670d\u52a1\u8303\u56f4\uff0c\u516c\u53f8\u79d8\u4e66\u5de5\u4f5c\u53ef\u80fd\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u7ef4\u62a4\u6cd5\u5b9a\u767b\u8bb0\u518c\u53ca\u516c\u53f8\u8bb0\u5f55\u3002<\/li>\n<li>\u51c6\u5907\u5e38\u89c4\u8463\u4e8b\u53ca\u80a1\u4e1c\u51b3\u8bae\u3002<\/li>\n<li>\u534f\u52a9\u5904\u7406\u5e74\u5ea6\u80a1\u4e1c\u5927\u4f1a\u53ca\u5e74\u5ea6\u7533\u62a5\u8981\u6c42\u3002<\/li>\n<li>\u8bb0\u5f55\u8463\u4e8b\u3001\u516c\u53f8\u79d8\u4e66\u53ca\u80a1\u4e1c\u53d8\u66f4\u3002<\/li>\n<li>\u534f\u52a9\u5904\u7406\u80a1\u4efd\u914d\u53d1\u53ca\u8f6c\u8ba9\u3002<\/li>\n<li>\u8ddf\u8fdb\u9002\u7528\u7684\u6cd5\u5b9a\u7533\u62a5\u622a\u6b62\u65e5\u671f\u3002<\/li>\n<li>\u534f\u52a9\u5411ACRA\u66f4\u65b0\u516c\u53f8\u767b\u8bb0\u8d44\u6599\u3002<\/li>\n<\/ul>\n<p>\u867d\u7136\u4f01\u4e1a\u53ef\u4ee5\u5916\u5305\u516c\u53f8\u79d8\u4e66\u670d\u52a1\uff0c\u4f46\u516c\u53f8\u8463\u4e8b\u4ecd\u6709\u8d23\u4efb\u786e\u4fdd\u4f01\u4e1a\u5c65\u884c\u76f8\u5173\u6cd5\u5b9a\u4e49\u52a1\u3002<\/p>\n<h2>2. \u7ef4\u6301\u81f3\u5c11\u4e00\u540d\u65b0\u52a0\u5761\u672c\u5730\u5e38\u9a7b\u8463\u4e8b<\/h2>\n<p>\u65b0\u52a0\u5761\u516c\u53f8\u5fc5\u987b\u81f3\u5c11\u62e5\u6709\u4e00\u540d\u901a\u5e38\u5c45\u4f4f\u5728\u65b0\u52a0\u5761\u3001\u5e76\u7b26\u5408\u76f8\u5173\u4efb\u804c\u8d44\u683c\u7684\u8463\u4e8b\u3002<\/p>\n<p>\u5916\u56fd\u6295\u8d44\u8005\u6301\u6709\u7684\u516c\u53f8\u540c\u6837\u5fc5\u987b\u9075\u5b88\u6b64\u9879\u8981\u6c42\u3002<\/p>\n<p>\u8463\u4e8b\u8d1f\u8d23\u516c\u53f8\u7ba1\u7406\uff0c\u5e76\u987b\u4f9d\u6cd5\u884c\u4f7f\u6743\u529b\u53ca\u5c65\u884c\u804c\u8d23\u3002<\/p>\n<p>\u5373\u4f7f\u4f7f\u7528\u4e13\u4e1a\u6302\u540d\u8463\u4e8b\u670d\u52a1\uff0c\u4e5f\u4e0d\u4f1a\u514d\u9664\u8be5\u8463\u4e8b\u4f9d\u6cd5\u627f\u62c5\u7684\u8d23\u4efb\u3002<\/p>\n<h3>\u8463\u4e8b\u6bcf\u5e74\u5e94\u68c0\u67e5\u54ea\u4e9b\u4e8b\u9879\uff1f<\/h3>\n<ul>\n<li>\u516c\u53f8\u6ce8\u518c\u8d44\u6599\u662f\u5426\u51c6\u786e\u3002<\/li>\n<li>\u4f1a\u8ba1\u8bb0\u5f55\u662f\u5426\u59a5\u5584\u4fdd\u5b58\u3002<\/li>\n<li>\u662f\u5426\u5df2\u6309\u8981\u6c42\u51c6\u5907\u8d22\u52a1\u62a5\u8868\u3002<\/li>\n<li>\u5e74\u5ea6\u7533\u62a5\u53ca\u7a0e\u52a1\u7533\u62a5\u662f\u5426\u6309\u65f6\u5b8c\u6210\u3002<\/li>\n<li>\u6cd5\u5b9a\u767b\u8bb0\u518c\u53ca\u6240\u6709\u6743\u8bb0\u5f55\u662f\u5426\u4fdd\u6301\u6700\u65b0\u3002<\/li>\n<li>\u516c\u53f8\u662f\u5426\u6301\u7eed\u7b26\u5408\u8425\u4e1a\u6267\u7167\u53ca\u8bb8\u53ef\u8bc1\u8981\u6c42\u3002<\/li>\n<li>\u5173\u8054\u65b9\u4ea4\u6613\u53ca\u91cd\u5927\u516c\u53f8\u51b3\u7b56\u662f\u5426\u6709\u9002\u5f53\u8bb0\u5f55\u3002<\/li>\n<\/ul>\n<p>\u8463\u4e8b\u4e0d\u5e94\u8ba4\u4e3a\u8058\u8bf7\u5916\u90e8\u670d\u52a1\u673a\u6784\u540e\uff0c\u8463\u4e8b\u4f1a\u5c31\u4e0d\u518d\u627f\u62c5\u6cd5\u5f8b\u8d23\u4efb\u3002<\/p>\n<h2>3. \u7ef4\u6301\u65b0\u52a0\u5761\u6ce8\u518c\u5730\u5740<\/h2>\n<p>\u6bcf\u5bb6\u65b0\u52a0\u5761\u516c\u53f8\u90fd\u5fc5\u987b\u7ef4\u6301\u4e00\u4e2a\u4f4d\u4e8e\u65b0\u52a0\u5761\u7684\u6ce8\u518c\u5730\u5740\u3002<\/p>\n<p>\u8be5\u5730\u5740\u5fc5\u987b\u7b26\u5408\u9002\u7528\u7684\u6cd5\u5b9a\u8981\u6c42\uff0c\u5e76\u80fd\u591f\u7528\u4e8e\u63a5\u6536\u5b98\u65b9\u4fe1\u4ef6\u53ca\u5904\u7406\u76f8\u5173\u516c\u53f8\u4e8b\u52a1\u3002<\/p>\n<p>\u6ce8\u518c\u5730\u5740\u4e0d\u4e00\u5b9a\u9700\u8981\u662f\u516c\u53f8\u7684\u5b9e\u9645\u7ecf\u8425\u573a\u6240\u3002<\/p>\n<p>\u5982\u679c\u516c\u53f8\u4f7f\u7528\u4e13\u4e1a\u6ce8\u518c\u5730\u5740\u670d\u52a1\uff0c\u5e94\u786e\u4fdd\u653f\u5e9c\u4fe1\u4ef6\u3001\u76d1\u7ba1\u901a\u77e5\u53ca\u5176\u4ed6\u91cd\u8981\u6587\u4ef6\u80fd\u591f\u53ca\u65f6\u6536\u5230\u548c\u5904\u7406\u3002<\/p>\n<p>\u6ce8\u518c\u5730\u5740\u53d1\u751f\u53d8\u66f4\u65f6\uff0c\u516c\u53f8\u5fc5\u987b\u5728\u9002\u7528\u7684\u6cd5\u5b9a\u671f\u9650\u5185\u901a\u77e5ACRA\u3002<\/p>\n<h2>4. \u7ef4\u62a4\u5b8c\u6574\u51c6\u786e\u7684\u4f1a\u8ba1\u8bb0\u5f55<\/h2>\n<p>\u65b0\u52a0\u5761\u516c\u53f8\u5fc5\u987b\u7ef4\u62a4\u8db3\u4ee5\u89e3\u91ca\u5176\u4ea4\u6613\u53ca\u8d22\u52a1\u72b6\u51b5\u7684\u4f1a\u8ba1\u8bb0\u5f55\u3002<\/p>\n<p>\u51c6\u786e\u7684\u7c3f\u8bb0\u4e0d\u4ec5\u6709\u52a9\u4e8e\u5c65\u884c\u6cd5\u5b9a\u4e49\u52a1\uff0c\u4e5f\u6709\u5229\u4e8e\u7a0e\u52a1\u7533\u62a5\u3001\u73b0\u91d1\u6d41\u7ba1\u7406\u53ca\u4f01\u4e1a\u51b3\u7b56\u3002<\/p>\n<h3>\u5e38\u89c1\u4f1a\u8ba1\u8bb0\u5f55\u5305\u62ec\u4ec0\u4e48\uff1f<\/h3>\n<ul>\n<li>\u9500\u552e\u53d1\u7968\u53ca\u6536\u636e\u3002<\/li>\n<li>\u4f9b\u5e94\u5546\u53d1\u7968\u53ca\u8d39\u7528\u5355\u636e\u3002<\/li>\n<li>\u94f6\u884c\u5bf9\u8d26\u5355\u53ca\u94f6\u884c\u8c03\u8282\u8868\u3002<\/li>\n<li>\u85aa\u8d44\u53ca\u5458\u5de5\u4ed8\u6b3e\u8bb0\u5f55\u3002<\/li>\n<li>\u8d37\u6b3e\u534f\u8bae\u53ca\u878d\u8d44\u6587\u4ef6\u3002<\/li>\n<li>\u56fa\u5b9a\u8d44\u4ea7\u53ca\u6298\u65e7\u660e\u7ec6\u3002<\/li>\n<li>\u9002\u7528\u60c5\u51b5\u4e0b\u7684\u5e93\u5b58\u8bb0\u5f55\u3002<\/li>\n<li>\u80a1\u4e1c\u53ca\u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u3002<\/li>\n<li>\u5df2\u6ce8\u518cGST\u516c\u53f8\u7684\u6d88\u8d39\u7a0e\u8bb0\u5f55\u3002<\/li>\n<\/ul>\n<p>\u6839\u636e\u9002\u7528\u6cd5\u5f8b\uff0c\u516c\u53f8\u4e00\u822c\u9700\u8981\u5c06\u76f8\u5173\u4f1a\u8ba1\u53ca\u7a0e\u52a1\u8bb0\u5f55\u4fdd\u5b58\u81f3\u5c11\u4e94\u5e74\u3002<\/p>\n<p>\u4f7f\u7528\u4f1a\u8ba1\u8f6f\u4ef6\u6216\u4e13\u4e1a\u7c3f\u8bb0\u670d\u52a1\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u5168\u5e74\u6301\u7eed\u7ef4\u62a4\u51c6\u786e\u8bb0\u5f55\u3002<\/p>\n<h2>5. \u51c6\u5907\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868<\/h2>\n<p>\u65b0\u52a0\u5761\u516c\u53f8\u901a\u5e38\u9700\u8981\u6839\u636e\u76f8\u5173\u8d22\u653f\u5e74\u5ea6\u53ca\u9002\u7528\u8c41\u514d\u89c4\u5b9a\u51c6\u5907\u8d22\u52a1\u62a5\u8868\u3002<\/p>\n<p>\u8d22\u52a1\u62a5\u8868\u4e00\u822c\u53ef\u80fd\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u8d22\u52a1\u72b6\u51b5\u8868\u3002<\/li>\n<li>\u635f\u76ca\u53ca\u5176\u4ed6\u7efc\u5408\u6536\u76ca\u8868\uff08\u5982\u9002\u7528\uff09\u3002<\/li>\n<li>\u6743\u76ca\u53d8\u52a8\u8868\u3002<\/li>\n<li>\u73b0\u91d1\u6d41\u91cf\u8868\uff08\u5982\u9700\u8981\uff09\u3002<\/li>\n<li>\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u3002<\/li>\n<\/ul>\n<p>\u516c\u53f8\u5e94\u91c7\u7528\u9002\u5408\u5176\u5177\u4f53\u60c5\u51b5\u53ca\u9002\u7528\u8981\u6c42\u7684\u65b0\u52a0\u5761\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u3002<\/p>\n<p>\u5e76\u975e\u6240\u6709\u516c\u53f8\u90fd\u5fc5\u987b\u5411ACRA\u516c\u5f00\u63d0\u4ea4\u5b8c\u6574\u8d22\u52a1\u62a5\u8868\u3002\u662f\u5426\u9700\u8981\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\uff0c\u4ee5\u53ca\u662f\u5426\u9002\u7528XBRL\u683c\u5f0f\uff0c\u53d6\u51b3\u4e8e\u516c\u53f8\u7684\u7c7b\u522b\u53ca\u76f8\u5173\u8c41\u514d\u6761\u4ef6\u3002<\/p>\n<h2>6. \u6240\u6709\u65b0\u52a0\u5761\u516c\u53f8\u90fd\u9700\u8981\u5e74\u5ea6\u5ba1\u8ba1\u5417\uff1f<\/h2>\n<p>\u4e0d\u9700\u8981\u3002\u5e76\u975e\u6240\u6709\u65b0\u52a0\u5761\u79c1\u4eba\u6709\u9650\u516c\u53f8\u90fd\u5fc5\u987b\u8fdb\u884c\u6cd5\u5b9a\u5ba1\u8ba1\u3002<\/p>\n<p>\u7b26\u5408\u6761\u4ef6\u7684\u5c0f\u578b\u79c1\u4eba\u516c\u53f8\u53ef\u80fd\u83b7\u5f97\u5ba1\u8ba1\u8c41\u514d\u3002<\/p>\n<p>\u6839\u636e\u5c0f\u578b\u516c\u53f8\u5236\u5ea6\uff0c\u4f01\u4e1a\u4e00\u822c\u9700\u8981\u5728\u76f8\u5173\u8d22\u653f\u5e74\u5ea6\u6ee1\u8db3\u4ee5\u4e0b\u4e09\u9879\u91cf\u5316\u6807\u51c6\u4e2d\u7684\u81f3\u5c11\u4e24\u9879\uff1a<\/p>\n<ul>\n<li>\u5e74\u5ea6\u6536\u5165\u4e0d\u8d85\u8fc71,000\u4e07\u65b0\u5143\u3002<\/li>\n<li>\u603b\u8d44\u4ea7\u4e0d\u8d85\u8fc71,000\u4e07\u65b0\u5143\u3002<\/li>\n<li>\u5458\u5de5\u4eba\u6570\u4e0d\u8d85\u8fc750\u4eba\u3002<\/li>\n<\/ul>\n<p>\u5176\u4ed6\u6761\u4ef6\u540c\u6837\u9002\u7528\uff0c\u5305\u62ec\u96c6\u56e2\u6210\u5458\u516c\u53f8\u7684\u76f8\u5173\u8981\u6c42\uff0c\u4ee5\u53ca\u5224\u65ad\u8d44\u683c\u65f6\u6240\u91c7\u7528\u7684\u8d22\u653f\u5e74\u5ea6\u3002<\/p>\n<p>\u4e0d\u7b26\u5408\u5ba1\u8ba1\u8c41\u514d\u6761\u4ef6\u7684\u516c\u53f8\uff0c\u4e00\u822c\u987b\u5728\u6210\u7acb\u540e\u4e09\u4e2a\u6708\u5185\u59d4\u4efb\u5ba1\u8ba1\u5e08\u3002<\/p>\n<p>\u5ba1\u8ba1\u8c41\u514d\u4e0d\u4ee3\u8868\u4f01\u4e1a\u53ef\u4ee5\u514d\u9664\u7ef4\u62a4\u4f1a\u8ba1\u8bb0\u5f55\u6216\u5728\u9002\u7528\u60c5\u51b5\u4e0b\u51c6\u5907\u8d22\u52a1\u62a5\u8868\u7684\u8d23\u4efb\u3002<\/p>\n<h2>7. \u5e74\u5ea6\u80a1\u4e1c\u5927\u4f1a\uff08AGM\uff09\u8981\u6c42<\/h2>\n<p>\u5e74\u5ea6\u80a1\u4e1c\u5927\u4f1a\u4e3a\u80a1\u4e1c\u63d0\u4f9b\u5ba1\u9605\u516c\u53f8\u8d22\u52a1\u62a5\u8868\u53ca\u5904\u7406\u76f8\u5173\u516c\u53f8\u4e8b\u52a1\u7684\u673a\u4f1a\u3002<\/p>\n<p>\u5bf9\u4e8e\u4e00\u822c\u975e\u4e0a\u5e02\u516c\u53f8\uff0c\u5e74\u5ea6\u80a1\u4e1c\u5927\u4f1a\u901a\u5e38\u987b\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u516d\u4e2a\u6708\u5185\u53ec\u5f00\u3002<\/p>\n<p>\u4e0a\u5e02\u516c\u53f8\u7684\u901a\u5e38\u671f\u9650\u4e3a\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u56db\u4e2a\u6708\u5185\u3002<\/p>\n<h3>\u79c1\u4eba\u6709\u9650\u516c\u53f8\u53ef\u4ee5\u8c41\u514d\u53ec\u5f00AGM\u5417\uff1f<\/h3>\n<p>\u53ef\u4ee5\u3002\u7b26\u5408\u9002\u7528\u6cd5\u5b9a\u6761\u4ef6\u7684\u79c1\u4eba\u516c\u53f8\uff0c\u53ef\u80fd\u83b7\u8c41\u514d\u53ec\u5f00AGM\uff0c\u6216\u6839\u636e\u76f8\u5173\u89c4\u5b9a\u51b3\u5b9a\u4e0d\u53ec\u5f00AGM\u3002<\/p>\n<p>\u4f8b\u5982\uff0c\u79c1\u4eba\u516c\u53f8\u5982\u679c\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u4e94\u4e2a\u6708\u5185\u5411\u6240\u6709\u6210\u5458\u53d1\u9001\u8d22\u52a1\u62a5\u8868\uff0c\u53ef\u80fd\u7b26\u5408\u6709\u5173AGM\u8c41\u514d\u6761\u4ef6\u3002<\/p>\n<p>\u5176\u4ed6\u8c41\u514d\u6216\u514d\u53ec\u5f00\u5b89\u6392\u4e5f\u53ef\u80fd\u9002\u7528\uff0c\u5305\u62ec\u90e8\u5206\u4f11\u7720\u516c\u53f8\uff0c\u4ee5\u53ca\u80a1\u4e1c\u5df2\u901a\u8fc7\u9002\u5f53\u51b3\u8bae\u7684\u516c\u53f8\u3002<\/p>\n<p>\u80a1\u4e1c\u4ecd\u4fdd\u7559\u5728\u76f8\u5173\u6cd5\u5f8b\u89c4\u5b9a\u4e0b\u8981\u6c42\u53ec\u5f00\u4f1a\u8bae\u7684\u6743\u5229\u3002<\/p>\n<p>\u56e0\u6b64\uff0c\u4f01\u4e1a\u5e94\u786e\u8ba4\u81ea\u5df1\u786e\u5b9e\u7b26\u5408\u8c41\u514d\u6761\u4ef6\uff0c\u800c\u4e0d\u5e94\u5047\u8bbe\u6240\u6709\u79c1\u4eba\u6709\u9650\u516c\u53f8\u90fd\u53ef\u4ee5\u81ea\u52a8\u514d\u5f00AGM\u3002<\/p>\n<h2>8. ACRA\u5e74\u5ea6\u7533\u62a5\u8981\u6c42<\/h2>\n<p>\u4ecd\u5728ACRA\u767b\u8bb0\u518c\u4e2d\u7684\u65b0\u52a0\u5761\u516c\u53f8\uff0c\u4e00\u822c\u90fd\u5fc5\u987b\u63d0\u4ea4\u5e74\u5ea6\u7533\u62a5\uff08Annual Return\uff09\uff0c\u5305\u62ec\u6ca1\u6709\u5f00\u5c55\u4e1a\u52a1\u6216\u5904\u4e8e\u4f11\u7720\u72b6\u6001\u7684\u516c\u53f8\u3002<\/p>\n<p>\u5e74\u5ea6\u7533\u62a5\u7528\u4e8e\u66f4\u65b0\u6216\u786e\u8ba4\u516c\u53f8\u7684\u91cd\u8981\u6cd5\u5b9a\u8d44\u6599\u3002<\/p>\n<p>\u6709\u5173\u8d44\u6599\u53ef\u80fd\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u516c\u53f8\u540d\u79f0\u53ca\u6ce8\u518c\u53f7\u7801\u3002<\/li>\n<li>\u6ce8\u518c\u5730\u5740\u3002<\/li>\n<li>\u4e3b\u8981\u4e1a\u52a1\u6d3b\u52a8\u3002<\/li>\n<li>\u8463\u4e8b\u53ca\u516c\u53f8\u79d8\u4e66\u8d44\u6599\u3002<\/li>\n<li>\u80a1\u4e1c\u53ca\u80a1\u672c\u8d44\u6599\u3002<\/li>\n<li>AGM\u53ec\u5f00\u60c5\u51b5\u6216\u9002\u7528\u8c41\u514d\u72b6\u6001\u3002<\/li>\n<li>\u9700\u8981\u63d0\u4ea4\u7684\u8d22\u52a1\u62a5\u8868\u3002<\/li>\n<\/ul>\n<h3>ACRA\u5e74\u5ea6\u7533\u62a5\u4ec0\u4e48\u65f6\u5019\u622a\u6b62\uff1f<\/h3>\n<p>\u5bf9\u4e8e\u5927\u591a\u6570\u975e\u4e0a\u5e02\u65b0\u52a0\u5761\u516c\u53f8\uff0c\u5e74\u5ea6\u7533\u62a5\u5fc5\u987b\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u4e03\u4e2a\u6708\u5185\u5b8c\u6210\u3002<\/p>\n<p>\u4e0a\u5e02\u516c\u53f8\u7684\u4e00\u822c\u671f\u9650\u4e3a\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u4e94\u4e2a\u6708\u5185\u3002<\/p>\n<p>\u90e8\u5206\u8bbe\u6709\u6d77\u5916\u5206\u516c\u53f8\u80a1\u4e1c\u540d\u518c\u7684\u516c\u53f8\u53ef\u80fd\u9002\u7528\u4e0d\u540c\u622a\u6b62\u65e5\u671f\u3002<\/p>\n<p>\u4f8b\u5982\uff0c\u4e00\u5bb6\u8d22\u653f\u5e74\u5ea6\u4e8e2026\u5e7412\u670831\u65e5\u7ed3\u675f\u7684\u666e\u901a\u975e\u4e0a\u5e02\u516c\u53f8\uff0c\u5176\u5e74\u5ea6\u7533\u62a5\u901a\u5e38\u5e94\u57282027\u5e747\u670831\u65e5\u524d\u5b8c\u6210\u3002<\/p>\n<p>\u5411ACRA\u63d0\u4ea4\u5e74\u5ea6\u7533\u62a5\uff0c\u5e76\u4e0d\u7b49\u4e8e\u5df2\u7ecf\u5b8c\u6210\u5411IRAS\u63d0\u4ea4\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u7684\u4e49\u52a1\u3002<\/p>\n<h2>9. \u9884\u4f30\u5e94\u8bfe\u7a0e\u6536\u5165\uff08ECI\uff09\u7533\u62a5<\/h2>\n<p>\u9884\u4f30\u5e94\u8bfe\u7a0e\u6536\u5165\uff08Estimated Chargeable Income\uff0c\u7b80\u79f0ECI\uff09\u662f\u516c\u53f8\u5bf9\u76f8\u5173\u8bfe\u7a0e\u5e74\u5ea6\u5e94\u8bfe\u7a0e\u6536\u5165\u7684\u4f30\u7b97\u3002<\/p>\n<p>\u9664\u975e\u7b26\u5408ECI\u7533\u62a5\u8c41\u514d\u6216\u5176\u4ed6\u514d\u7533\u62a5\u6761\u4ef6\uff0c\u516c\u53f8\u4e00\u822c\u987b\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u4e09\u4e2a\u6708\u5185\u5411IRAS\u63d0\u4ea4ECI\u3002<\/p>\n<h3>\u4ec0\u4e48\u60c5\u51b5\u4e0b\u53ef\u4ee5\u514d\u4ea4ECI\uff1f<\/h3>\n<p>\u516c\u53f8\u901a\u5e38\u9700\u8981\u540c\u65f6\u6ee1\u8db3\u4ee5\u4e0b\u4e24\u9879\u6761\u4ef6\uff0c\u624d\u7b26\u5408ECI\u7533\u62a5\u8c41\u514d\uff1a<\/p>\n<ul>\n<li>\u6709\u5173\u8d22\u653f\u5e74\u5ea6\u7684\u5e74\u5ea6\u6536\u5165\u4e0d\u8d85\u8fc7500\u4e07\u65b0\u5143\u3002<\/li>\n<li>\u76f8\u5173\u8bfe\u7a0e\u5e74\u5ea6\u7684ECI\u4e3a\u96f6\u3002<\/li>\n<\/ul>\n<p>\u516c\u53f8\u5fc5\u987b\u4ed4\u7ec6\u8bc4\u4f30\u8c41\u514d\u6761\u4ef6\u3002\u4f1a\u8ba1\u8d26\u76ee\u51fa\u73b0\u4e8f\u635f\uff0c\u5e76\u4e0d\u4e00\u5b9a\u4ee3\u8868\u6240\u6709\u7a0e\u52a1\u7533\u62a5\u4e49\u52a1\u90fd\u5df2\u53d6\u6d88\u3002<\/p>\n<h3>ECI\u7533\u62a5\u65e5\u671f\u793a\u4f8b<\/h3>\n<p>\u5982\u679c\u516c\u53f8\u7684\u8d22\u653f\u5e74\u5ea6\u4e8e2026\u5e7412\u670831\u65e5\u7ed3\u675f\uff0c\u90a3\u4e48YA 2027\u7684ECI\u4e00\u822c\u5e94\u57282027\u5e743\u670831\u65e5\u524d\u63d0\u4ea4\uff0c\u9664\u975e\u7b26\u5408\u8c41\u514d\u6761\u4ef6\u3002<\/p>\n<p>ECI\u7533\u62a5\u4e0e\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u5c5e\u4e8e\u4e24\u9879\u4e0d\u540c\u4e49\u52a1\u3002<\/p>\n<h2>10. \u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5<\/h2>\n<p>\u65b0\u52a0\u5761\u516c\u53f8\u4e00\u822c\u987b\u5728\u76f8\u5173\u8bfe\u7a0e\u5e74\u5ea6\u768411\u670830\u65e5\u524d\u5411IRAS\u63d0\u4ea4\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff0c\u9664\u975e\u83b7\u5f97\u7533\u62a5\u8c41\u514d\u3002<\/p>\n<p>\u6839\u636e\u516c\u53f8\u8d44\u683c\uff0c\u53ef\u80fd\u4f7f\u7528\u4ee5\u4e0b\u7533\u62a5\u8868\uff1a<\/p>\n<ul>\n<li>Form C-S (Lite)\u3002<\/li>\n<li>Form C-S\u3002<\/li>\n<li>Form C\u3002<\/li>\n<li>\u9002\u7528\u7684\u4f11\u7720\u516c\u53f8\u7a0e\u52a1\u7533\u62a5\u8868\u3002<\/li>\n<\/ul>\n<p>Form C-S (Lite)\u662f\u4e3a\u7b26\u5408\u8d44\u683c\u3001\u5e74\u5ea6\u6536\u5165\u4e0d\u8d85\u8fc720\u4e07\u65b0\u5143\u7684\u516c\u53f8\u63d0\u4f9b\u7684\u7b80\u5316\u7533\u62a5\u65b9\u5f0f\u3002<\/p>\n<p>\u4e0d\u7b26\u5408\u7b80\u5316\u7533\u62a5\u8d44\u683c\u7684\u516c\u53f8\uff0c\u5fc5\u987b\u9009\u62e9\u5176\u4ed6\u9002\u5f53\u7684\u7a0e\u52a1\u7533\u62a5\u8868\u3002<\/p>\n<h3>ACRA\u5e74\u5ea6\u7533\u62a5\u4e0eIRAS\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u6709\u4ec0\u4e48\u533a\u522b\uff1f<\/h3>\n<table>\n<thead>\n<tr>\n<th>ACRA\u5e74\u5ea6\u7533\u62a5<\/th>\n<th>IRAS\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u7533\u62a5\u516c\u53f8\u6cd5\u5b9a\u8d44\u6599\u53ca\u6240\u9700\u516c\u53f8\u4fe1\u606f\u3002<\/td>\n<td>\u7533\u62a5\u5e94\u8bfe\u7a0e\u6536\u5165\u53ca\u4f01\u4e1a\u7a0e\u52a1\u8d44\u6599\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u975e\u4e0a\u5e02\u516c\u53f8\u4e00\u822c\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u4e03\u4e2a\u6708\u5185\u63d0\u4ea4\u3002<\/td>\n<td>\u4e00\u822c\u5728\u76f8\u5173\u8bfe\u7a0e\u5e74\u5ea611\u670830\u65e5\u524d\u63d0\u4ea4\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u901a\u8fc7ACRA Bizfile\u7cfb\u7edf\u63d0\u4ea4\u3002<\/td>\n<td>\u901a\u8fc7IRAS\u7535\u5b50\u670d\u52a1\u6216\u83b7\u8ba4\u53ef\u7684\u7533\u62a5\u65b9\u6848\u63d0\u4ea4\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u4ecd\u5728\u767b\u8bb0\u518c\u4e2d\u7684\u516c\u53f8\u4e00\u822c\u9700\u8981\u7533\u62a5\uff0c\u5305\u62ec\u4f11\u7720\u516c\u53f8\u3002<\/td>\n<td>\u6839\u636eIRAS\u7533\u62a5\u8981\u6c42\u53ca\u9002\u7528\u8c41\u514d\u51b3\u5b9a\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>11. \u5df2\u6ce8\u518cGST\u516c\u53f8\u7684\u5408\u89c4\u4e49\u52a1<\/h2>\n<p>\u5df2\u6ce8\u518c\u6d88\u8d39\u7a0e\uff08Goods and Services Tax\uff0c\u7b80\u79f0GST\uff09\u7684\u516c\u53f8\uff0c\u5fc5\u987b\u9075\u5b88GST\u53d1\u7968\u3001\u8bb0\u5f55\u4fdd\u5b58\u3001\u7533\u62a5\u53ca\u7f34\u7a0e\u8981\u6c42\u3002<\/p>\n<p>GST\u7533\u62a5\u901a\u5e38\u6309\u5b63\u5ea6\u8fdb\u884c\uff0c\u4f46\u4e2a\u522b\u516c\u53f8\u53ef\u80fd\u83b7\u5206\u914d\u4e0d\u540c\u7684\u89c4\u5b9a\u4f1a\u8ba1\u671f\u95f4\u3002<\/p>\n<p>GST\u7533\u62a5\u8868\u53ca\u4efb\u4f55\u5e94\u7f34\u7a0e\u6b3e\uff0c\u4e00\u822c\u987b\u5728\u76f8\u5173\u4f1a\u8ba1\u671f\u95f4\u7ed3\u675f\u540e\u4e00\u4e2a\u6708\u5185\u63d0\u4ea4\u53ca\u652f\u4ed8\u3002<\/p>\n<h3>\u5e38\u89c1\u5b63\u5ea6GST\u7533\u62a5\u622a\u6b62\u65e5\u671f<\/h3>\n<table>\n<thead>\n<tr>\n<th>GST\u4f1a\u8ba1\u671f\u95f4<\/th>\n<th>\u4e00\u822c\u7533\u62a5\u622a\u6b62\u65e5\u671f<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1\u6708\u81f33\u6708<\/td>\n<td>4\u670830\u65e5<\/td>\n<\/tr>\n<tr>\n<td>4\u6708\u81f36\u6708<\/td>\n<td>7\u670831\u65e5<\/td>\n<\/tr>\n<tr>\n<td>7\u6708\u81f39\u6708<\/td>\n<td>10\u670831\u65e5<\/td>\n<\/tr>\n<tr>\n<td>10\u6708\u81f312\u6708<\/td>\n<td>\u6b21\u5e741\u670831\u65e5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5373\u4f7f\u67d0\u4e2aGST\u4f1a\u8ba1\u671f\u95f4\u6ca1\u6709\u4e1a\u52a1\u6d3b\u52a8\uff0c\u5df2\u6ce8\u518cGST\u7684\u4f01\u4e1a\u901a\u5e38\u4ecd\u987b\u63d0\u4ea4\u96f6\u7533\u62a5\u8868\u3002<\/p>\n<p>\u968f\u7740\u4f01\u4e1a\u4e1a\u52a1\u6d3b\u52a8\u53d8\u5316\uff0c\u4e5f\u5e94\u5b9a\u671f\u8bc4\u4f30\u73b0\u6709GST\u6ce8\u518c\u72b6\u6001\u662f\u5426\u4ecd\u7136\u9002\u5f53\u3002<\/p>\n<h2>12. \u85aa\u8d44\u3001CPF\u53ca\u96c7\u5458\u6536\u5165\u7533\u62a5<\/h2>\n<p>\u8058\u8bf7\u5458\u5de5\u7684\u65b0\u52a0\u5761\u516c\u53f8\uff0c\u53ef\u80fd\u9700\u8981\u5c65\u884c\u4e0e\u4e2d\u592e\u516c\u79ef\u91d1\uff08CPF\uff09\u3001\u96c7\u5458\u6536\u5165\u7533\u62a5\u53ca\u96c7\u4f63\u7ba1\u7406\u6709\u5173\u7684\u989d\u5916\u4e49\u52a1\u3002<\/p>\n<p>\u6839\u636e\u5458\u5de5\u7c7b\u522b\u53ca\u4f01\u4e1a\u60c5\u51b5\uff0c\u53ef\u80fd\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u4e3a\u7b26\u5408\u8d44\u683c\u7684\u5458\u5de5\u7f34\u7eb3CPF\u3002<\/li>\n<li>\u51c6\u786e\u8ba1\u7b97\u85aa\u8d44\u5e76\u4fdd\u5b58\u5de5\u8d44\u8bb0\u5f55\u3002<\/li>\n<li>\u5411IRAS\u7533\u62a5\u96c7\u5458\u6536\u5165\u3002<\/li>\n<li>\u5728\u9002\u7528\u60c5\u51b5\u4e0b\u63d0\u4ea4\u96c7\u5458\u6536\u5165\u81ea\u52a8\u7eb3\u5165\u8ba1\u5212\uff08AIS\uff09\u8d44\u6599\u3002<\/li>\n<li>\u5728\u76f8\u5173\u975e\u65b0\u52a0\u5761\u516c\u6c11\u5458\u5de5\u79bb\u804c\u6216\u79bb\u5f00\u65b0\u52a0\u5761\u65f6\u529e\u7406\u7a0e\u52a1\u6e05\u7b97\u3002<\/li>\n<li>\u9075\u5b88\u5de5\u4f5c\u51c6\u8bc1\u53ca\u96c7\u4f63\u6cd5\u5f8b\u8981\u6c42\u3002<\/li>\n<\/ul>\n<p>\u4f01\u4e1a\u5e94\u6839\u636e\u81ea\u8eab\u5458\u5de5\u60c5\u51b5\u8bc4\u4f30\u9002\u7528\u89c4\u5b9a\uff0c\u800c\u4e0d\u5e94\u5047\u8bbe\u6240\u6709\u5458\u5de5\u6216\u6240\u6709\u4f01\u4e1a\u90fd\u9002\u7528\u5b8c\u5168\u76f8\u540c\u7684\u7533\u62a5\u5236\u5ea6\u3002<\/p>\n<h2>13. \u7ef4\u62a4\u6cd5\u5b9a\u767b\u8bb0\u518c\u53ca\u516c\u53f8\u6240\u6709\u6743\u8bb0\u5f55<\/h2>\n<p>\u65b0\u52a0\u5761\u516c\u53f8\u5fc5\u987b\u6309\u7167\u300a\u516c\u53f8\u6cd5\u300b\u53ca\u5176\u4ed6\u9002\u7528\u89c4\u5b9a\u7ef4\u62a4\u76f8\u5173\u6cd5\u5b9a\u767b\u8bb0\u518c\u548c\u8bb0\u5f55\u3002<\/p>\n<p>\u6839\u636e\u516c\u53f8\u5177\u4f53\u60c5\u51b5\uff0c\u8fd9\u4e9b\u8bb0\u5f55\u53ef\u80fd\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u80a1\u4e1c\u540d\u518c\u3002<\/li>\n<li>\u8463\u4e8b\u767b\u8bb0\u8d44\u6599\u3002<\/li>\n<li>\u516c\u53f8\u79d8\u4e66\u767b\u8bb0\u8d44\u6599\u3002<\/li>\n<li>\u53ef\u767b\u8bb0\u63a7\u5236\u4eba\u767b\u8bb0\u518c\u3002<\/li>\n<li>\u4e0e\u6302\u540d\u8463\u4e8b\u53ca\u6302\u540d\u80a1\u4e1c\u6709\u5173\u7684\u767b\u8bb0\u518c\u548c\u62ab\u9732\u8d44\u6599\u3002<\/li>\n<li>\u80a1\u4efd\u914d\u53d1\u3001\u8f6c\u8ba9\u53ca\u5176\u4ed6\u516c\u53f8\u53d8\u66f4\u8bb0\u5f55\u3002<\/li>\n<\/ul>\n<p>\u516c\u53f8\u5e94\u786e\u4fdd\u8d44\u6599\u51c6\u786e\u3001\u53ca\u65f6\u66f4\u65b0\uff0c\u5e76\u5728\u9002\u7528\u671f\u9650\u5185\u901a\u8fc7\u89c4\u5b9a\u6e20\u9053\u63d0\u4ea4\u6216\u4fdd\u5b58\u3002<\/p>\n<p>\u5bf9\u4e8e\u80a1\u6743\u7ed3\u6784\u590d\u6742\u6216\u62e5\u6709\u6d77\u5916\u5b9e\u9645\u53d7\u76ca\u6240\u6709\u4eba\u7684\u516c\u53f8\uff0c\u8fd9\u4e9b\u4e49\u52a1\u5c24\u5176\u91cd\u8981\u3002<\/p>\n<h2>14. \u4f11\u7720\u516c\u53f8\u4ecd\u7136\u9700\u8981\u63d0\u4ea4\u5e74\u5ea6\u7533\u62a5\u5417\uff1f<\/h2>\n<p>\u9700\u8981\u3002\u53ea\u8981\u516c\u53f8\u4ecd\u4fdd\u7559\u5728ACRA\u767b\u8bb0\u518c\u4e2d\uff0c\u5373\u4f7f\u6ca1\u6709\u7ecf\u8425\u4e1a\u52a1\u6216\u5904\u4e8e\u4f11\u7720\u72b6\u6001\uff0c\u4e00\u822c\u4ecd\u987b\u63d0\u4ea4\u5e74\u5ea6\u7533\u62a5\u3002<\/p>\n<p>\u4f11\u7720\u516c\u53f8\u53ef\u80fd\u7b26\u5408\u90e8\u5206\u8d22\u52a1\u62a5\u8868\u51c6\u5907\u6216\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8c41\u514d\uff0c\u4f46ACRA\u4e0eIRAS\u91c7\u7528\u7684\u8d44\u683c\u6761\u4ef6\u5e76\u4e0d\u5b8c\u5168\u76f8\u540c\u3002<\/p>\n<p>\u4f8b\u5982\uff0c\u516c\u53f8\u5373\u4f7f\u83b7\u5f97IRAS\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8c41\u514d\uff0c\u4e5f\u4e0d\u4ee3\u8868\u53ef\u4ee5\u81ea\u52a8\u514d\u9664ACRA\u5e74\u5ea6\u7533\u62a5\u4e49\u52a1\u3002<\/p>\n<p>\u8463\u4e8b\u5e94\u5206\u522b\u68c0\u67e5\u4e24\u4e2a\u4e3b\u7ba1\u673a\u5173\u7684\u89c4\u5b9a\u3002<\/p>\n<p>\u5982\u679c\u516c\u53f8\u5df2\u4e0d\u518d\u9700\u8981\u7ee7\u7eed\u7ecf\u8425\uff0c\u80a1\u4e1c\u53ef\u4ee5\u8bc4\u4f30\u662f\u5426\u9002\u5408\u6309\u7167\u76f8\u5173\u89c4\u5b9a\u529e\u7406\u516c\u53f8\u9664\u540d\u6216\u5176\u4ed6\u6b63\u5f0f\u5173\u95ed\u7a0b\u5e8f\u3002<\/p>\n<h2>15. \u793a\u4f8b\uff1a\u8d22\u653f\u5e74\u5ea6\u4e8e12\u670831\u65e5\u7ed3\u675f\u7684\u516c\u53f8\u5408\u89c4\u65e5\u5386<\/h2>\n<p>\u5047\u8bbe\u4e00\u5bb6\u666e\u901a\u975e\u4e0a\u5e02\u65b0\u52a0\u5761\u79c1\u4eba\u6709\u9650\u516c\u53f8\uff0c\u5176\u8d22\u653f\u5e74\u5ea6\u4e8e2026\u5e7412\u670831\u65e5\u7ed3\u675f\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u622a\u6b62\u65e5\u671f<\/th>\n<th>\u5408\u89c4\u4e8b\u9879<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2027\u5e743\u670831\u65e5<\/td>\n<td>\u63d0\u4ea4YA 2027\u7684ECI\uff0c\u9664\u975e\u7b26\u5408\u8c41\u514d\u3002<\/td>\n<\/tr>\n<tr>\n<td>2027\u5e745\u670831\u65e5<\/td>\n<td>\u5982\u4f9d\u8d56\u76f8\u5173AGM\u8c41\u514d\uff0c\u5e94\u5728\u6b64\u524d\u5411\u6210\u5458\u53d1\u9001\u8d22\u52a1\u62a5\u8868\u3002<\/td>\n<\/tr>\n<tr>\n<td>2027\u5e746\u670830\u65e5<\/td>\n<td>\u53ec\u5f00AGM\uff0c\u9664\u975e\u7b26\u5408\u8c41\u514d\u6216\u5df2\u4f9d\u6cd5\u51b3\u5b9a\u4e0d\u53ec\u5f00\u3002<\/td>\n<\/tr>\n<tr>\n<td>2027\u5e747\u670831\u65e5<\/td>\n<td>\u6839\u636e\u9002\u7528\u89c4\u5b9a\u5411ACRA\u63d0\u4ea4\u5e74\u5ea6\u7533\u62a5\u3002<\/td>\n<\/tr>\n<tr>\n<td>2027\u5e7411\u670830\u65e5<\/td>\n<td>\u63d0\u4ea4YA 2027\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff0c\u9664\u975e\u83b7\u51c6\u514d\u62a5\u3002<\/td>\n<\/tr>\n<tr>\n<td>2027\u5e74\u5168\u5e74<\/td>\n<td>\u7ef4\u62a4\u4f1a\u8ba1\u8bb0\u5f55\u3001\u6cd5\u5b9a\u767b\u8bb0\u518c\u53ca\u516c\u53f8\u8d44\u6599\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u6bcf\u4e2a\u89c4\u5b9aGST\u4f1a\u8ba1\u671f\u95f4<\/td>\n<td>\u5982\u5df2\u6ce8\u518cGST\uff0c\u6309\u65f6\u63d0\u4ea4GST\u7533\u62a5\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u6839\u636e\u9002\u7528\u89c4\u5b9a<\/td>\n<td>\u5b8c\u6210\u85aa\u8d44\u3001CPF\u3001AIS\u53ca\u5176\u4ed6\u96c7\u4f63\u7533\u62a5\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u8ff0\u65e5\u5386\u4ec5\u4e3a\u793a\u4f8b\u3002\u4f01\u4e1a\u5e94\u6839\u636e\u516c\u53f8\u7c7b\u522b\u3001\u5b9e\u9645\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u65e5\u671f\u53ca\u9002\u7528\u8c41\u514d\u786e\u8ba4\u5177\u4f53\u622a\u6b62\u65e5\u671f\u3002<\/p>\n<h2>16. \u65b0\u52a0\u5761\u516c\u53f8\u5e38\u89c1\u5e74\u5ea6\u5408\u89c4\u9519\u8bef<\/h2>\n<p>\u8bb8\u591a\u5408\u89c4\u95ee\u9898\u6e90\u4e8e\u4f01\u4e1a\u4e3b\u672a\u80fd\u6e05\u695a\u533a\u5206\u516c\u53f8\u6ce8\u518c\u4e0e\u6210\u7acb\u540e\u7684\u6301\u7eed\u6cd5\u5b9a\u8d23\u4efb\u3002<\/p>\n<ul>\n<li>\u672a\u5728\u89c4\u5b9a\u671f\u9650\u5185\u59d4\u4efb\u516c\u53f8\u79d8\u4e66\u3002<\/li>\n<li>\u516c\u53f8\u6ca1\u6709\u7b26\u5408\u8d44\u683c\u7684\u672c\u5730\u5e38\u9a7b\u8463\u4e8b\u3002<\/li>\n<li>\u9519\u8fc7ACRA\u5e74\u5ea6\u7533\u62a5\u622a\u6b62\u65e5\u671f\u3002<\/li>\n<li>\u6df7\u6dc6ACRA\u5e74\u5ea6\u7533\u62a5\u4e0eIRAS\u7a0e\u52a1\u7533\u62a5\u3002<\/li>\n<li>\u8bef\u4ee5\u4e3a\u4f11\u7720\u516c\u53f8\u5b8c\u5168\u4e0d\u9700\u8981\u7533\u62a5\u3002<\/li>\n<li>\u672a\u6309\u89c4\u5b9a\u51c6\u5907\u8d22\u52a1\u62a5\u8868\u3002<\/li>\n<li>\u8bef\u4ee5\u4e3a\u5ba1\u8ba1\u8c41\u514d\u7b49\u4e8e\u514d\u9664\u6240\u6709\u4f1a\u8ba1\u4e49\u52a1\u3002<\/li>\n<li>\u9519\u8fc7ECI\u6216\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u671f\u9650\u3002<\/li>\n<li>\u5fd8\u8bb0\u63d0\u4ea4\u96f6GST\u7533\u62a5\u8868\u3002<\/li>\n<li>\u6ca1\u6709\u53ca\u65f6\u66f4\u65b0\u6cd5\u5b9a\u767b\u8bb0\u518c\u53ca\u516c\u53f8\u8d44\u6599\u3002<\/li>\n<li>\u672a\u4fdd\u5b58\u5fc5\u8981\u7684\u4f1a\u8ba1\u53ca\u7a0e\u52a1\u652f\u6301\u6587\u4ef6\u3002<\/li>\n<li>\u6ca1\u6709\u68c0\u67e5\u4e1a\u52a1\u6d3b\u52a8\u3001\u80a1\u4e1c\u6216\u8463\u4e8b\u7684\u53d8\u5316\u3002<\/li>\n<li>\u8bef\u4ee5\u4e3a\u8058\u8bf7\u5916\u5305\u670d\u52a1\u673a\u6784\u540e\uff0c\u8463\u4e8b\u5c31\u4e0d\u518d\u627f\u62c5\u5408\u89c4\u8d23\u4efb\u3002<\/li>\n<\/ul>\n<h2>17. \u5982\u4f55\u66f4\u6709\u6548\u5730\u7ba1\u7406\u65b0\u52a0\u5761\u516c\u53f8\u5e74\u5ea6\u5408\u89c4\uff1f<\/h2>\n<p>\u5efa\u7acb\u7ed3\u6784\u5316\u7684\u5408\u89c4\u6d41\u7a0b\uff0c\u53ef\u4ee5\u51cf\u5c11\u884c\u653f\u95ee\u9898\uff0c\u5e76\u534f\u52a9\u8463\u4e8b\u4fdd\u6301\u6709\u6548\u76d1\u7763\u3002<\/p>\n<h3>\u5efa\u7acb\u5e74\u5ea6\u5408\u89c4\u65e5\u5386<\/h3>\n<p>\u6839\u636e\u516c\u53f8\u7684\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u65e5\u671f\u53ca\u4e1a\u52a1\u8981\u6c42\uff0c\u8bb0\u5f55\u6240\u6709ACRA\u3001IRAS\u53ca\u5176\u4ed6\u9002\u7528\u7533\u62a5\u622a\u6b62\u65e5\u671f\u3002<\/p>\n<h3>\u6bcf\u6708\u7ef4\u62a4\u4f1a\u8ba1\u8d26\u76ee<\/h3>\n<p>\u5b9a\u671f\u6574\u7406\u4ea4\u6613\u8bb0\u5f55\u3001\u53d1\u7968\u53ca\u94f6\u884c\u5bf9\u8d26\u8d44\u6599\uff0c\u907f\u514d\u6240\u6709\u4f1a\u8ba1\u5de5\u4f5c\u96c6\u4e2d\u5728\u5e74\u7ec8\u5904\u7406\u3002<\/p>\n<h3>\u53ca\u65f6\u5904\u7406\u516c\u53f8\u8d44\u6599\u53d8\u66f4<\/h3>\n<p>\u5f53\u8463\u4e8b\u3001\u80a1\u4e1c\u3001\u6ce8\u518c\u5730\u5740\u3001\u4e1a\u52a1\u6d3b\u52a8\u6216\u5176\u4ed6\u6cd5\u5b9a\u8d44\u6599\u53d1\u751f\u53d8\u5316\u65f6\uff0c\u5e94\u53ca\u65f6\u901a\u77e5\u76f8\u5173\u4eba\u5458\u5e76\u529e\u7406\u5fc5\u8981\u66f4\u65b0\u3002<\/p>\n<h3>\u63d0\u524d\u51c6\u5907\u8d22\u52a1\u62a5\u8868<\/h3>\n<p>\u9884\u7559\u8db3\u591f\u65f6\u95f4\u5b8c\u6210\u8d22\u52a1\u62a5\u8868\u3001\u8bc4\u4f30\u5ba1\u8ba1\u8981\u6c42\uff0c\u5e76\u6ee1\u8db3AGM\u6216\u8d22\u52a1\u62a5\u8868\u53d1\u9001\u671f\u9650\u3002<\/p>\n<h3>\u5206\u522b\u7ba1\u7406\u4e0d\u540c\u7a0e\u52a1\u4e49\u52a1<\/h3>\n<p>\u5c06ECI\u3001\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u3001GST\u3001\u85aa\u8d44\u53ca\u9884\u6263\u7a0e\u8981\u6c42\u89c6\u4e3a\u4e0d\u540c\u7684\u5408\u89c4\u5de5\u4f5c\u4e8b\u9879\uff0c\u5206\u522b\u5b89\u6392\u8d1f\u8d23\u4eba\u5458\u53ca\u622a\u6b62\u65e5\u671f\u3002<\/p>\n<h3>\u5728\u9002\u5f53\u60c5\u51b5\u4e0b\u8058\u8bf7\u4e13\u4e1a\u673a\u6784<\/h3>\n<p>\u516c\u53f8\u53ef\u4ee5\u8058\u8bf7\u516c\u53f8\u79d8\u4e66\u3001\u4f1a\u8ba1\u53ca\u7a0e\u52a1\u4e13\u4e1a\u4eba\u5458\u534f\u52a9\u51c6\u5907\u6587\u4ef6\u3001\u529e\u7406\u7533\u62a5\u548c\u76d1\u63a7\u671f\u9650\u3002<\/p>\n<p>\u4e0d\u8fc7\uff0c\u8463\u4e8b\u4ecd\u5e94\u5ba1\u6838\u91cd\u8981\u7533\u62a5\u4e8b\u9879\uff0c\u5e76\u7ef4\u6301\u9002\u5f53\u76d1\u7763\u3002<\/p>\n<h2>18. BESO\u767e\u9996\u65b0\u52a0\u5761\u5982\u4f55\u534f\u52a9\u516c\u53f8\u5e74\u5ea6\u5408\u89c4\uff1f<\/h2>\n<p><strong>BESO Corporate Services Pte. Ltd.\uff08\u767e\u9996\u65b0\u52a0\u5761\uff09<\/strong>\u4e3a\u65b0\u52a0\u5761\u4f01\u4e1a\u63d0\u4f9b\u516c\u53f8\u6cbb\u7406\u3001\u516c\u53f8\u79d8\u4e66\u3001\u4f1a\u8ba1\u3001\u7a0e\u52a1\u53ca\u76f8\u5173\u4f01\u4e1a\u652f\u6301\u670d\u52a1\u3002<\/p>\n<p>\u6839\u636e\u53cc\u65b9\u7ea6\u5b9a\u7684\u670d\u52a1\u8303\u56f4\uff0cBESO\u53ef\u4ee5\u534f\u52a9\uff1a<\/p>\n<ul>\n<li>\u516c\u53f8\u79d8\u4e66\u670d\u52a1\u53ca\u6cd5\u5b9a\u884c\u653f\u7ba1\u7406\u3002<\/li>\n<li>\u51c6\u5907\u53ca\u63d0\u4ea4ACRA\u5e74\u5ea6\u7533\u62a5\u3002<\/li>\n<li>\u529e\u7406\u516c\u53f8\u8d44\u6599\u53d8\u66f4\u53ca\u7ef4\u62a4\u6cd5\u5b9a\u767b\u8bb0\u518c\u3002<\/li>\n<li>\u7c3f\u8bb0\u53ca\u4f1a\u8ba1\u670d\u52a1\u3002<\/li>\n<li>\u8d22\u52a1\u62a5\u8868\u51c6\u5907\u53ca\u8d22\u52a1\u62a5\u544a\u652f\u6301\u3002<\/li>\n<li>\u4f01\u4e1a\u6240\u5f97\u7a0e\u5408\u89c4\u53ca\u7533\u62a5\u3002<\/li>\n<li>GST\u6ce8\u518c\u3001\u7533\u62a5\u53ca\u76f8\u5173\u5408\u89c4\u3002<\/li>\n<li>\u85aa\u8d44\u7ba1\u7406\u53ca\u96c7\u5458\u6536\u5165\u7533\u62a5\u652f\u6301\u3002<\/li>\n<li>\u6301\u7eed\u516c\u53f8\u6cbb\u7406\u53ca\u5408\u89c4\u89c4\u5212\u3002<\/li>\n<\/ul>\n<p>\u65e0\u8bba\u4f60\u7684\u4f01\u4e1a\u521a\u521a\u6210\u7acb\u3001\u7531\u5916\u56fd\u6295\u8d44\u8005\u6301\u6709\u3001\u6b63\u8ba1\u5212\u6269\u5f20\uff0c\u8fd8\u662f\u5e0c\u671b\u91cd\u65b0\u8bc4\u4f30\u73b0\u6709\u884c\u653f\u7ba1\u7406\u5b89\u6392\uff0c\u5b8c\u5584\u7684\u5e74\u5ea6\u5408\u89c4\u6d41\u7a0b\u90fd\u6709\u52a9\u4e8e\u7ef4\u6301\u4e1a\u52a1\u8fde\u7eed\u6027\uff0c\u5e76\u964d\u4f4e\u9057\u6f0f\u6cd5\u5b9a\u4e49\u52a1\u7684\u98ce\u9669\u3002<\/p>\n<h2>\u65b0\u52a0\u5761\u516c\u53f8\u5e74\u5ea6\u5408\u89c4\u5e38\u89c1\u95ee\u9898<\/h2>\n<h3>1. \u65b0\u52a0\u5761\u516c\u53f8\u6bcf\u5e74\u5fc5\u987b\u63d0\u4ea4\u54ea\u4e9b\u7533\u62a5\uff1f<\/h3>\n<p>\u4ecd\u5728\u767b\u8bb0\u518c\u4e2d\u7684\u65b0\u52a0\u5761\u516c\u53f8\u4e00\u822c\u5fc5\u987b\u5411ACRA\u63d0\u4ea4\u5e74\u5ea6\u7533\u62a5\uff0c\u540c\u65f6\u8bc4\u4f30\u5411IRAS\u63d0\u4ea4ECI\u53ca\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u7684\u4e49\u52a1\u3002\u5df2\u6ce8\u518cGST\u7684\u516c\u53f8\u3001\u96c7\u4e3b\u53ca\u53d7\u76d1\u7ba1\u4f01\u4e1a\uff0c\u53ef\u80fd\u9700\u8981\u63d0\u4ea4\u989d\u5916\u7533\u62a5\u3002<\/p>\n<h3>2. \u65b0\u52a0\u5761\u79c1\u4eba\u6709\u9650\u516c\u53f8\u7684\u5e74\u5ea6\u7533\u62a5\u4ec0\u4e48\u65f6\u5019\u622a\u6b62\uff1f<\/h3>\n<p>\u5bf9\u4e8e\u5927\u591a\u6570\u975e\u4e0a\u5e02\u516c\u53f8\uff0cACRA\u5e74\u5ea6\u7533\u62a5\u4e00\u822c\u987b\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u4e03\u4e2a\u6708\u5185\u5b8c\u6210\u3002\u90e8\u5206\u516c\u53f8\uff0c\u5305\u62ec\u8bbe\u6709\u6d77\u5916\u5206\u516c\u53f8\u80a1\u4e1c\u540d\u518c\u7684\u516c\u53f8\uff0c\u53ef\u80fd\u9002\u7528\u4e0d\u540c\u622a\u6b62\u65e5\u671f\u3002<\/p>\n<h3>3. 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