方大姐，可否来个创业讲座（注册公司，税务筹划）

fx8fx · 发表于 19-2-2006 16:14:00|来自：

方大姐，可否来个创业讲座（注册公司，税务筹划）
最好是网上的，也不用占地方，谢谢了。

fx8fx · 发表于 19-2-2006 16:32:00|来自：

<TABLE>

<TR>
<TD class=StartingUpMainChannel>Limited Liability Partnerships (LLPs) </TD></TR>
<TR>
<TD width="100%">
LLPs were introduced on 11 April 2005. They combine the limited liability features of companies with the operational flexibility of partnerships. All LLPs must be registered with the Accounting & Corporate Regulatory Authority (ACRA).
<a href="http://www.business.gov.sg/EOS/Templates/EOS-GenericContentTemplate.aspx?NRMODE=Published&NRORIGINALURL=%2fEN%2fStartingUp%2fRegisterYourBusiness%2fChooseABusinessStructure%2fregbiz_type_llp%2ehtm&NRNODEGUID=%7b295D78E5-E3B4-4CF6-96CE-AC72DC2FA26E%7d&NRCACHEHINT=Guest#CHAR" target="_blank" >Characteristics</A> <a href="http://www.business.gov.sg/EOS/Templates/EOS-GenericContentTemplate.aspx?NRMODE=Published&NRORIGINALURL=%2fEN%2fStartingUp%2fRegisterYourBusiness%2fChooseABusinessStructure%2fregbiz_type_llp%2ehtm&NRNODEGUID=%7b295D78E5-E3B4-4CF6-96CE-AC72DC2FA26E%7d&NRCACHEHINT=Guest#WHO" target="_blank" >Who Can Register?</A> <a href="http://www.business.gov.sg/EOS/Templates/EOS-GenericContentTemplate.aspx?NRMODE=Published&NRORIGINALURL=%2fEN%2fStartingUp%2fRegisterYourBusiness%2fChooseABusinessStructure%2fregbiz_type_llp%2ehtm&NRNODEGUID=%7b295D78E5-E3B4-4CF6-96CE-AC72DC2FA26E%7d&NRCACHEHINT=Guest#COST" target="_blank" >Set Up Costs</A> <a href="http://www.business.gov.sg/EOS/Templates/EOS-GenericContentTemplate.aspx?NRMODE=Published&NRORIGINALURL=%2fEN%2fStartingUp%2fRegisterYourBusiness%2fChooseABusinessStructure%2fregbiz_type_llp%2ehtm&NRNODEGUID=%7b295D78E5-E3B4-4CF6-96CE-AC72DC2FA26E%7d&NRCACHEHINT=Guest#ADV" target="_blank" >Advantages</A> <a href="http://www.business.gov.sg/EOS/Templates/EOS-GenericContentTemplate.aspx?NRMODE=Published&NRORIGINALURL=%2fEN%2fStartingUp%2fRegisterYourBusiness%2fChooseABusinessStructure%2fregbiz_type_llp%2ehtm&NRNODEGUID=%7b295D78E5-E3B4-4CF6-96CE-AC72DC2FA26E%7d&NRCACHEHINT=Guest#DISADV" target="_blank" >Disadvantages</A> <a href="http://www.business.gov.sg/EOS/Templates/EOS-GenericContentTemplate.aspx?NRMODE=Published&NRORIGINALURL=%2fEN%2fStartingUp%2fRegisterYourBusiness%2fChooseABusinessStructure%2fregbiz_type_llp%2ehtm&NRNODEGUID=%7b295D78E5-E3B4-4CF6-96CE-AC72DC2FA26E%7d&NRCACHEHINT=Guest#REGISTER" target="_blank" >Registering Your LLP</A> 
<HR>

<A>Characteristics</A>

<UL>
<LI>The partners can be individuals or companies. 
<LI>There must be a minimum of 2 partners. There is no maximum number of partners in a LLP. 
<LI>A LLP is a legal entity (i.e. it can sue or be sued in its own name and can own or hold any property). 
<LI>Profits form part of each partner’s personal income and are taxed at personal income tax rates. 
<LI>The LLP can be created by registration of a new LLP or by conversion from an existing company or business to an LLP. </LI></UL>

<a href="http://www.business.gov.sg/EOS/Templates/EOS-GenericContentTemplate.aspx?NRMODE=Published&NRORIGINALURL=%2fEN%2fStartingUp%2fRegisterYourBusiness%2fChooseABusinessStructure%2fregbiz_type_llp%2ehtm&NRNODEGUID=%7b295D78E5-E3B4-4CF6-96CE-AC72DC2FA26E%7d&NRCACHEHINT=Guest#top" target="_blank" >back to top</A>
<A>Who Can Register?</A>

<UL>
<LI>Almost anyone or any company can be an owner in a LLP. 
<LI>There are some exceptions, for instance, undischarged bankrupts and persons convicted of dishonesty may not be allowed to register and/or be appointed as the manager of the LLP. If in doubt, please consult a lawyer. </LI></UL>

Appointment Of Local Manager 
<UL>
<LI>It is compulsory for all LLPs to appoint a local manager. There can be more than one local manager. 
<LI>The local manager must be above 21 years old and be one of the following: 
<UL>
<LI>a Singapore Citizen
<LI>a Singapore Permanent Resident
<LI>an Employment Pass holder
<LI>an Approval-in-Principal Employment Pass holder OR
<LI>a Dependant Pass holder </LI></UL></LI></UL>

<TABLE>

<TR>
<TD class=tableSeeWidth vAlign=top>See:</TD>
<TD>
<UL>
<LI><a href="http://internet-stg.acra.gov.sg/llp/index.html" target="_blank" >Limited liability partnership information at ACRA</A>
<LI><a href="http://www.acra.gov.sg/faqs/llpfaq.html" target="_blank" >Frequently Asked Questions on LLPs at ACRA</A></LI></UL></TD></TR></TABLE>
<a href="http://www.business.gov.sg/EOS/Templates/EOS-GenericContentTemplate.aspx?NRMODE=Published&NRORIGINALURL=%2fEN%2fStartingUp%2fRegisterYourBusiness%2fChooseABusinessStructure%2fregbiz_type_llp%2ehtm&NRNODEGUID=%7b295D78E5-E3B4-4CF6-96CE-AC72DC2FA26E%7d&NRCACHEHINT=Guest#top" target="_blank" >back to top</A>
<A>Set Up Costs</A>

<UL>
<LI>Fees for approval of LLP name: S$15 per name. 
<LI>Registration fees: S$150 
<LI>Yearly renewal fees: Not applicable. 
<LI>Fees for conversion from a business or a company into an LLP: S$100 </LI></UL>

<a href="http://www.business.gov.sg/EOS/Templates/EOS-GenericContentTemplate.aspx?NRMODE=Published&NRORIGINALURL=%2fEN%2fStartingUp%2fRegisterYourBusiness%2fChooseABusinessStructure%2fregbiz_type_llp%2ehtm&NRNODEGUID=%7b295D78E5-E3B4-4CF6-96CE-AC72DC2FA26E%7d&NRCACHEHINT=Guest#top" target="_blank" >back to top</A>
<A>Advantages</A>

<UL>
<LI>Limited liability The personal assets of the partners are protected. In addition, owners are not personally accountable for the wrongful acts of other owners. However, partners can be personally accountable for debts and losses resulting from their own careless actions. 
<LI>Perpetual succession Any changes in the LLP (e.g. resignation or death of partners) do not affect its existence, rights or liabilities. 
<LI>Easy to administrate Like partnerships, there is no need to audit or file annual returns with ACRA. However, the appointed manager must make an Annual Declaration to ACRA stating whether the LLP is able to pay its debts as they become due in the normal course of business. 
<LI>More attractive to investors Investors may be more willing to join as silent partners as liability for partners is limited. </LI></UL>

<a href="http://www.business.gov.sg/EOS/Templates/EOS-GenericContentTemplate.aspx?NRMODE=Published&NRORIGINALURL=%2fEN%2fStartingUp%2fRegisterYourBusiness%2fChooseABusinessStructure%2fregbiz_type_llp%2ehtm&NRNODEGUID=%7b295D78E5-E3B4-4CF6-96CE-AC72DC2FA26E%7d&NRCACHEHINT=Guest#top" target="_blank" >back to top</A>
<A>Disadvantages</A>

<UL>
<LI>Compared to sole-proprietorships and partnerships, LLPs have more formalities and procedures to comply with. 
<LI>LLP is a new business structure and many of the legal and tax issues have not yet been fully resolved. </LI></UL></TD></TR></TABLE>
上面这个是ＬＬＰ的介绍，最后这个ＴＡＸ问题确实比较困惑．
法令是去年刚生效的，基本没有相关的代理在介绍这个新的企业模式，但是这个东西在米国已经很流行了．　比公司形式要求的文书工作少很多，但是又比合伙制度多了一个ＬＩＭＩＴＥＤ　的保护．
下面这个问题，我没理解，在已经发ＥＭＡＩＬ给ＩＲＡＳ了，我比较听不懂新加坡官员说的新式英语
 [em04]

TAX about LLP partners 1. For non-residents partners such as foreign company , foreigner living at overseas , how is the TAX rate for LLP's profit . 2. From page http://www.iras.gov.sg/ESVPortal/iit/iit-bit-a1.2.2.4+claiming+for+expenses.asp Subj: What are examples of allowable and disallowable expenses? "Your own salary, bonus, allowances and Medisave / CPF contributions" is " Disallowable Business Expenses"
If so , whether a partner have to pay 2 times for the same amounts of his salary from the LLP . For example, partner get 50,000 salary from LLP , and such 50,000 would be re-taxed as the adjusted profit of the LLP again .

fx8fx · 发表于 19-2-2006 16:21:00|来自：

我最近在研究LLP（這個是新加坡去年剛剛通过的一种　合伙企业形式）
税务上有些模糊，但是每年的报表比较简单．

fanglinsg · 发表于 19-2-2006 16:17:00|来自：

我会找本地相关人士帮忙看看，贴一些资料上来．只怕不能够说是讲座啦．．．．．[em07][em03][em01][em02]

TANGO · 发表于 21-2-2006 23:49:00|来自：

好深奥哦，不是一般人看得懂的噢

jjxr · 发表于 22-2-2006 08:11:00|来自：

这个比较适合创业，值得跟进。

fx8fx · 发表于 20-3-2006 23:35:00|来自：

期待呀：）

Jessica23 · 发表于 21-3-2006 00:52:00|来自：

LLP 在富爸爸的 Own your own coorporation 里面也讲过，可以买一本看看吧？

fx8fx · 发表于 21-3-2006 04:38:00|来自：

<DIV class=quote>以下是引用Jessica23在2006-3-21 0:52:00的发言： LLP 在富爸爸的 Own your own coorporation 里面也讲过，可以买一本看看吧？</DIV>
美女好可爱：）感谢。
ＬＬＰ通常的东西都没差别，我已经基本吃透了。
关键是新加坡法律对于ＬＬＰ税务／财务申报等方面的特别要求，这个实际生效１年不到，原则上可能还没有人经历过报税的过程。
 还是要有实际经验的朋友才可以分享感受。 
[em02]再没有朋友来，估计我靠牺牲视力已经快成新加坡ＬＬＰ专家了[em07]

teamaker · 发表于 21-3-2006 12:43:00|来自：

<DIV class=quote>以下是引用fx8fx在2006-3-21 4:38:00的发言： 
美女好可爱：）感谢。 
ＬＬＰ通常的东西都没差别，我已经基本吃透了。 
关键是新加坡法律对于ＬＬＰ税务／财务申报等方面的特别要求，这个实际生效１年不到，原则上可能还没有人经历过报税的过程。 
还是要有实际经验的朋友才可以分享感受。 
[em02]再没有朋友来，估计我靠牺牲视力已经快成新加坡ＬＬＰ专家了[em07]</DIV>
请问llp专家。可否将llp的优缺点反成中文？

方大姐，可否来个创业讲座（注册公司，税务筹划）

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