新加坡企业法律(摘录)

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:

< /p>

）的管制

范围。

另外，

< br>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

网站

（

）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

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》

< br>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

< br>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.

14.2.4

Under regulations made pursuant to the Business Registration Act, the

Registrar may require a business ownder who is not ordinarily resident in Singapore

to appoint a local manager to be appointed.

Cessation of Sole-Proprietorship Business

14.2.5

A sole- proprietorship business will cease when the proprietor either dies

or otherwise ceases to carry on business. The Business Registration Act requires

any person registered under it who has ceased to carry on business to notify the

Registrar of this. Failing to do so is an offence and may result in the imposition of a

fine.

第三节

合伙企业

什么是合伙企业？

14.3.1

两个或两个以上的人以营利为目的共同 开展经营业务，合伙企业由

此而生。通常情况下，合伙企业中合伙人的数目不能超过

20

个。合伙人既可以

是个人也可以是法人 团体。如果超过

20

个人想要共同开展经营业务，他们只能

组成公司

（详见下述第五节）

。