新加坡企业法律

新加坡企业法律（摘录）

第十四章企业组织形式第一节概论

第二节个人独资企业

第三节合伙企业

第四节有限合伙企业

第五节公司

第六节商业信托

第一节概论

企业组织形式

14.1.1 希望在新加坡创办企业的人们可以采用以下几种方式：

•个人独资企业

•合伙企业

•有限合伙企业

•公司

•商业信托

企业组织的规则

14.1.2 企业属于商业注册局（ACRA:

.sg）的管制范围。另外，涉及证券与期货市场的企业募集资金的行为将受到新加坡金融管理局的监督。同时还有特殊行业许可的规定需要遵守。（读者如需了解更多关于企业登记和取得许可的步骤及申请的信息，可以访问.sg网站（.sg）中的在线商业许可服务。）

第二节个人独资企业

什么是个人独资企业?

14.2.1 个人独资企业可以被描述为个人独立开办的，不使用单独、分立的企业形式的经营体。

14.2.2 个人独资企业是最简单的一种企业组织形式。法律没有将个人独资经营作为一个不同的实体与它的经营者（或所有者）区分对待。正因如此，企业所有的权利也都是经营者能够享有的权利。同样，企业所发生的全部责任及债务也将对经营者产生法律约束。企业所创造的资产和利润都归经营者所有，经营者也需个人负责缴纳因这些收益所产生的税款。一旦经营者死亡，企业随即解散。

注册与遵守

14.2.3 如果个人希望在新加坡创办个人独资企业，他首先要依照《企业注册法》（第32章）的规定注册该企业。他可以填写完相关表格然后直接提交给商业注册局，或者登陆.sg 网站进入商业注册局的电子归档

链接处使用电子方式注册。随后，经营者必须遵守《企业注册法》中规定的所有行政管理要求。

个人独资企业的解散

14.2.4 当经营者死亡或者停止开展经营业务时，个人独资企业就将解散。《企业注册法》要求任何曾在其规定下注册过企业的人，当他解散该企业的时候需要正式通知注册官。否则就是违反法律，将受到罚款的处罚。

英语原文

SECTION 2 SOLE PROPRIETORSHIPS

What is a ‘Sole

Proprietorship’?

14.2.1 A ‘Sole Proprietorship’ may be described as a business that is carried on by an individual on his or her own without the use of a separate and distinct business form.

14.2.2 The sole proprietorship is the simplest form of business organisation. The law does not regard the sole proprietorship business as a different entity from its proprietor (or owner). As such, all rights that the business has are rights that belong to the proprietor. Similarly, all liabilities or debts that are

incurred by the business are in law the liabilities or debts of the proprietor. The assets and profits that the business generates are owned by the proprietor who is personally liable to pay whatever tax payable in respect of these assets and profits. Should the proprietor die, the business will cease to exist.

Registration and Compliance

14.2.3 When a person wishes to carry on business in Singapore as a sole proprietor, he or she must first apply to register the business in accordance with the provisions of the Business Registration Act (Cap 32). This may be done by completing and submitting the relevant forms electronically using ACRA’s e-filing portal, Bizfile. The documents may be filed personally online or at ACRA or with the help of a professional firm of lawyers, accountants, chartered secretaries or service bureau. Subsequently, the proprietor must comply with all the requirements set out under the Business Registration Act such as the filling of changes in particulars of the business and its owner.