做生意 - 新加坡vs英国维尔京群岛
Corporate structuring is a key consideration for companies engaged in cross-border trading or investing. Selection of the right jurisdiction is critical for such companies in order to effectively structure their operations and control. Some of the factors which should be evaluated when selecting the jurisdiction in which to incorporate include its business environment, economic competitiveness, tax regime and the political stability of the jurisdiction. Those faced with making a decision between the various possible jurisdictions invariably resort to reviewing international surveys and country reports published by expert agencies such as the IMF, World Bank, EIU. However, such surveys merely provide some cursory guidance, which can provide some preliminary insight into comparable factors. The decision-makers must also pay close attention to the integral nature of their businesses, their stage of growth, target-markets, key concerns, stakeholders and competition when making such an important decision.
商业环境
Singaporeis a city-state located on the southern tip of the Malay Peninsula in Southeast Asia, between the Indian Ocean and the South China Sea. The mainland, along with 63 islets, constitute a land area of 278 square miles constitutes a key maritime and financial centre in a burgeoning part of Asia. The city-state is strategically located along the east-west trade corridor. The country,with a population of 5.7 million, has a thriving economy and has long been regarded as one of the four Asian tigers, alongside Hong Kong, South Korea and Taiwan.Unlike BVI, Singapore has a diversified economy with strong performance in sectors such as Financial services, Information and Communication Technology Services and Manufacturing industries such as oil refining, electronics, pharmaceuticals, oil rigs and chemicals. The country is also regarded as one of the leading logistics hubs and foreign exchange centres in the world.
BVI.,with a land area of 57 square miles, is a self-governing British Overseas Territory and consists of approximately 60 islands spread over the north-eastern Caribbean Sea. According to the Central Statistics Office (CSO), BVI has a total population of 28,514. The territory does not have a diverse economy, with financial services and tourism being the only real industries, constituting 60% and 40% respectively of the national income. Despite its small size and population, BVI is one of the most popular offshore financial centres in world. However, most of the companies formed in BVI function as passive asset holding companies, with relatively few that conduct international trading or transactional activities
英属维尔京群岛,尽管作为一个领先的离岸金融centre, rarely features in any of the leading international business and competitiveness surveys, in which Singapore, invariably, holds a high rating. Singapore has, in fact, held a top place in the World Bank’s “Doing Business Report for more than a decade as one of the world’s easiest places to do business (and is now second only to New Zealand).
2016年全球金融中心指数（GFCI）由Z / Yen Group，新加坡编制was rankedthirdin the world（BVI是36日）将新加坡分类为“全球领导者”而BVI.was classified as a “transnational specialist”.This apparently demonstrates that Singapore’s classification underscores its high ranking in factors such as human capital, business environment, infrastructure, and economic and enterprise ecosystem.
税收
Singapore also has a business friendly tax regime, with a territorial and single-tier taxation policy. Singapore has concluded an extensive raft of double taxation agreements (DTA’s) with other countries, making the withholding tax rates very attractive for taxpayers hailing from jurisdictions with which Singapore has a tax treaty. Singapore has an extremely “clean” image and is on the经合组织的白名单，而continuously improving its transparency and cooperation with its counterparts on exchange of tax information.
BVI有效地没有税收，除了工资税，房地产交易和进口职责的印花税。在所有其他方面，BVI都是零税或没有税收，包括没有关于收入，资本收益，销售，利润，遗产和公司的税收。大多数政府收入来自公司登记和许可费。
作为英国海外领土，BVI无法以自己的权利签署或批准国际公约。相反，英国负责BVI的国际事务，并可安排批准任何将延伸到BVI的公约。在很大程度上，BVI有税收信息交流协议（TIEA）而不是DTA，因为后者在没有预期税收的情况下有效地无关紧要。Although BVI is on the OECD’s white-list, its image is still somewhat that of a tax haven due to its near zero tax policy, and while Singapore made the EU’s Anti Money Laundering (AML) white-list of “equivalent jurisdictions”, (released in 2012 after EU’s third AML directive) BVI did not make the list.
| Singapore | BVI. | |
| Headline Corporate Tax Rate | 17% | Nil |
| Personal Tax Rate | 0% to 22% | Nil |
| Sales Tax | 7% | Nil |
| 资产增值税 | Nil | Nil |
| Duty on Trade | All exports are duty exempt 除了受控物品外，所有进口都是免税 |
All exports are duty exempt 在包括家居用品，服装和阅读材料，包括家用物品的进口税额高达20％ |
| 扣缴税 | 10％至15％ Recipients from DTA treaty partners enjoy concessionary rates |
Not Applicable |
Company Formation
时间表和易于形成一个新加坡排版any or a BVI company is nearly identical. However, the major difference is in the renewal obligation faced by BVI companies. Unlike Singapore, where companies pay a one-time registration fees during incorporation, BVI companies are required to pay an annual fee (minimum US$350) for the renewal of their business license.
Labor Force
BVI鉴于其小国内人口通过移民工人符合其对劳动力的大部分需求。根据2012年的估计，外国人占劳动力的67％。新加坡也依赖移民工人，但近68％的劳动力由新加坡居民（新加坡公民和永久居民）组成。
Singapore remains open to suitably qualified and skilled foreign workers in order to fill any gaps in its workforce. The competitiveness of Singapore’s workforce is one of the key criteria for foreign companies who prefer Singapore to alternative Asian jurisdictions to locate their companies.世界经济论坛的2016年全球竞争力报告'在劳动/员工关系方面排名新加坡＃2。
| Singapore | BVI. | |
| Minimum Wages | No | US$6/hour |
| 社会保障贡献 | Employer Contribution Rate: 16% of employee’s basic salary. Maximum monthly employer contribution: S$960/month |
Employer Contribution Rate: 4.5% of insurable earning (capped at US$40,300 as of 2016) |
| Payroll Tax | No | Employer Contribution Rate – 2% or 6% of the remuneration/deemed remuneration paid to employees Self-Employed Persons Contribution Rate: 10% or 14% |
IP Protection
新加坡的知识产权制度一直被认为是世界上最强大的国际调查。Singapore is ranked fourth in the worldand top in Asia for having the best IP protection in the World Economic Forum’s‘Global Competitiveness Report 2017/2018’. Likewise theU.S. Global Intellectual Property Center’s ‘International IP Index 2016’ had ranked Singapore as top in Asiafor our IP environment.
In 2015, BVI revised their somewhat antiquated IP regimeand introduced sweeping changes with their Trademark Act which came into effect on 1 September 2015. The overhaul was long overdue and we will have to wait and see how the stakeholders respond to the new regime.
The status of a jurisdiction’s IP regime is reflective of its innovation-enabling environment, i.e. the availability of quality resources, such as human, capital and infrastructure to help promote and incubate innovation efforts.
It has been noted that there is a direct correlation between the strength of the IP regime and the availability of human, technical and financial capital available for innovation activities. Since Singapore’s IP regime is mature and robust, many companies choose it over other jurisdictions as the location for their R&D centers.
政治和官僚机构
Both Singapore and BVI are democratic and politically stable economies. There are no territorial threats or internal tensions in either jurisdiction.Singapore’s bureaucracyis regarded as one of the most efficient in the world and thePolitical and Economic Risk Consultancy (PERC) had ranked it the best in a 2010 survey.The BVI bureaucracy is comparable and similarly business friendly.
生活环境
作为岛屿国家和地区，新加坡和BVI分别为令人惊叹的生活提供了一种充满活力的生活方式。在涉及到住房，个人安全环境质量和政治和经济稳定方面，这两个司法管辖区都是可比的。新加坡的人口和基础设施更大但是规定了公共设施，娱乐，文化和夜生活比BVI更多样化。此外，新加坡作为成熟，自主和发达国家，具有重要人群，提供全面的医疗保健系统，一流的教育以及交通基础设施等服务。
新加坡在全国各地提供的公共，私人和国际机构提供众多选择。同样的医疗保健服务与世界级专家，医院和护理人员具有强大。访问BVI需要通过波多黎各或其他加勒比岛屿航班，该岛屿飞往美国和/或欧洲的航班。相反，新加坡作为国际航空过境枢纽，命令优异的连通性，并在第25位Quality of Living 2018 report由Mercer编制。
Singapore is not only an ideal place for locating a business that trades or invests across border but also an excellent location to live, work and play.