世界の税制比較ランキングのトップに君臨するシンガポール

Singapore Top in Global TAX Comparison Ranking

1401_SingaporeSingapore is an open economy which has no natural resources and which is dependent on global trade. Its tax system plays an important role to attract business and to remain competitive with other financial and trade hubs.

Singapore offers a low basic tax rate of 17% and numerous other tax incentives to ease the burden on companies. The tax authorities continually strive to improve the tax system to make it easier to file and pay taxes. Singapore ranks fifth in the annual report Paying Taxes ranking the world’s countries based on tax rates and compliance, commissioned by the World Bank and IFS in cooperation with PWC. Singapore has been consistently ranked in the top five economies since 2006. The ranking takes into account the Total Tax Rate, the time to comply with tax payments and the number of payments.

Overall Paying Taxes Ranking
United Arab Emirates 1
Hong Kong 4
Singapore 5
United Kingdom 14
China 120

Singapore is committed to meet international best practice and has implemented measures to improve tax transparency. On 14 May 2013, it announced that it will further bolster its framework for international cooperation to combat tax evasion. The Monetary Authority of Singapore (MAS) has designated tax evasion as a money laundering predicate offence with effect from 1 July 2013. This means that the anti-money laundering regulatory rules will apply to tax evasion.

Singapore has further committed to extend the exchange of information assistance to all existing tax treaty partners without having to update its bilateral treaties and will also sign the Convention on Mutual Administrative Assistance in Tax Matters which was developed jointly by the Council of Europe and the OECD to facilitate better international cooperation in the administration of national tax matters. By signing the Convention, Singapore will expand its network of exchange of information treaty partners by 11 jurisdictions, most notably including the United States. Singapore will also conclude a Model 1 FATCA intergovernmental agreement with the United States under which foreign financial institutions in Singapore will report account information to the IRAS who will exchange the information automatically with the US Internal Revenue Service.

Economy Total Tax Rate Profits tax Total Tax Rate Labour tax Total Tax Rate Other taxes Total Tax Rate
United Arab Emirates 14.9 0.0 14.1 0.8
Hong Kong 22.9 17.5 5.3 0.1
Singapore 27.1 4.9 17.6 4.6
United Kingdom 34.0 21.6 10.6 1.8
China 63.7 6.2 49.6 7.9

Economy Total tax time (in hours) Corporate income tax time (in hours) Labour tax time (in hours) Consumption tax time (in hours)
United Arab Emirates 12 0 12 0
Hong Kong 78 50 28 0
Singapore 82 32 10 40
United Kingdom 110 37 48 25
China 318 70 142 106

*Total Tax Rate: The Total Tax Rate measures the amount of taxes and mandatory contributions borne by the business in the second year of operation, expressed as a share of commercial profit. Paying Taxes 2014 reports the Total Tax Rate for calendar year 2012. The total amount of taxes borne is the sum of all the different taxes and contributions payable after accounting for allowable deductions and exemptions. The taxes withheld (such as personal income tax) or collected by the company and remitted to the tax authorities (such as value added tax, sales tax or goods and service tax) but not borne by the company are excluded. The taxes included can be divided into five categories: profit or corporate income tax, mandatory contributions and labour taxes paid by the employer (in respect of which all mandatory contributions are included, even if paid to a private entity such as a requited pension fund), property taxes, turnover taxes and other taxes (such as municipal fees and vehicle taxes). The Total Tax Rate is designed to provide a comprehensive measure of the cost of all the taxes a business bears. It differs from the statutory tax rate, which merely provides the factor to be applied to the tax base. In computing the Total Tax Rate, the actual tax payable is divided by commercial profit.

For further information and assistance in Singapore, please contact Su Lee Chan at suleec@zetland.biz

シンガポールは自然資源がないため、そのオープンな経済政策やグローバル貿易にその経済収益を頼っています。そのため、世界各国からビジネスを引き寄せるための魅力的な税制がグローバル経済での生き残りにおける重要なポイントとなっています。
シンガポールは基本税が17%と低税国に位置し、その他各種の税的インセンティブをシンガポール法人に提供しています。シンガポールの税務当局は納税申告手続きを改良し続け、簡潔な納税システムを作ることを常に勤めています。そのため、ワールドバンク(World Bank)、IFS、プライスウォーターハウスクーパース(PWC)の協力により発表された年次税務レポートの世界ランキングでは、シンガポールはコンプライアンス度や税率などの効率から評価され世界第5位に選ばれました。シンガポールは同ラインキングにて2006年より連続で毎年上位5位に並んでいます。

税制世界ランキング
アラブ首長国連邦 1位
香港 4位
シンガポール 5位
イギリス 14位
中国 120位

シンガポールは最近の国際慣例の流れに従い、税に関する情報の透明性強化に対する協力姿勢もみせています。2013年5月14日、シンガポールは国際的な租税回避対策に協力する姿勢を公表しました。シンガポール金融管理局(MAS)はマネーロンダリングに適用される刑罰を、2013年7月1日から租税回避(脱税)にも適用施行を開始しました。

更にシンガポールは租税条約を結んでいる国々との情報交換を強化し税務に関する多国間条約(Convention on Mutual Administrative Assistance in Tax Matters)にも加盟する方向です。これは欧州評議会とOECD(経済協力開発機構)の協力にてできた条約で、各国に対し国際税務関連に対する協力体制を国内税務関連の整備により促すという条約です。シンガポールがこの条約に加盟することにより租税条約提携を米国を含む新たな11カ国と結ぶということになります。これにより米国との間で結ばれる外国口座税務コンプライアンス法(FATCA)政府間協定におけるモデル1(Model1)に批准することになり、シンガポールにある米国納税者の銀行口座情報は自動的に米国税務当局(IRAS)へ報告されることになります。

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