🇸🇬 Singapore法规
新加坡与日本签署能源合作框架：跨境电力、氢能与碳捕集合规指南
来源：MTI · CNA Singapore生效日期：2026-03-15
作者：东南亚合规中心编辑团队
TL;DR · 核心要点
2026年3月15日，新加坡与日本正式签署《能源、可持续发展与气候变化合作框架》，聚焦跨境电力进口、低碳氢/氨、碳捕集利用与封存（CCUS）、民用核能、LNG、先进电网及海上风电等关键领域。该框架不设强制性税法条款，但通过政策协调、标准互认、金融合作和监管协同推动项目落地，间接影响能源投资、设备进口、技术许可及绿色融资的税务处理与合规申报。企业需关注MTI与日本METI联合工作组发布的后续实施细则；参与跨境电力或氢能项目的公司应提前规划增值税（GST）零税率适用性、双重征税协定（DTA）下的预提税减免，以及IRAS对绿色技术研发支出的加计扣除资格。对在新日两地运营的跨国企业而言，该框架将加速清洁能源项目本地化落地，降低合规不确定性，并为申请绿色债券发行、ESG融资及政府补贴提供政策背书。
✅ 合规行动清单 · Compliance Checklist
- ›核查现有或拟议的跨境电力/氢能项目是否符合MTI《绿色能源项目分类指引》（预计2026年Q3发布），并向MTI提交预审咨询
- ›就向日本出口智能电网设备或技术服务，向新加坡IRAS申请GST零税率证明（Form GST F5），最迟于发货前15个工作日提交
- ›评估中日双边税收协定第12条（特许权使用费）适用性，针对技术许可收入向IRAS申请预提税减免裁定（Form IRAS Form 11B），建议2026年6月底前完成
- ›Confirm eligibility of your cross-border electricity or hydrogen project under MTI’s forthcoming Green Energy Project Classification Guidelines (expected Q3 2026) and submit pre-filing consultation to MTI by 30 September 2026.
- ›Apply for GST zero-rating certification (IRAS Form GST F5) for exports of smart grid equipment or technical services to Japan — file at least 15 business days prior to shipment.
- ›Request an advance ruling from IRAS (Form 11B) on reduced withholding tax under Article 12 of the Singapore-Japan DTA for royalty payments related to clean energy technology — submit by 30 June 2026.
English Summary
Signed on 15 March 2026, the Singapore-Japan Energy, Sustainability and Climate Change Cooperation Framework is a non-binding intergovernmental agreement to advance joint low-carbon energy initiatives—including cross-border electricity, hydrogen/ammonia, CCUS, civil nuclear, LNG, offshore wind, and smart grids. While not a tax law itself, it triggers consequential compliance requirements: businesses engaged in covered projects must align with MTI and METI harmonized standards, assess GST treatment for imported clean-energy equipment (e.g., zero-rating eligibility), verify DTA benefits for cross-border payments (e.g., reduced withholding tax on technical royalties), and document R&D expenditures for IRAS’s Enhanced Tier-1 R&D Tax Incentive (up to 400% deduction). Affected entities include Japanese investors in Singapore-based energy ventures, Singaporean firms exporting grid tech to Japan, and financial institutions structuring green project finance. No statutory deadlines are set yet; however, MTI expects implementation roadmaps by Q4 2026.
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立即咨询 →常见问题解答
这个框架是否直接修改新加坡企业所得税或GST税率？+
否。该框架本身不修订税法，但通过推动绿色项目落地，触发现行税收优惠政策的适用——例如IRAS对符合条件的氢能技术研发支出提供最高400%加计扣除，以及对进口节能设备给予GST零税率。企业需主动申请认定，而非自动享受。
新加坡公司向日本客户销售碳捕集设备，是否需要缴纳GST？+
若设备出口至日本且满足‘完全离境’条件（如FOB条款、报关单齐全），可适用GST零税率。企业须在出口当月申报GST时勾选‘Zero-rated supplies’并保留完整物流与付款凭证，否则可能被视作本地应税供应。
日本企业在新加坡投资海上风电项目，股息汇回日本时预提税是多少？+
根据现行新日税收协定，符合条件的股息预提税率为10%（非协定国为20%）。若日本投资者通过新加坡SPV持有项目公司股份且持股超25%，可进一步降至5%。需向IRAS提交Form 11B申请裁定并附日方税务居民证明。
框架提到‘标准互认’，对新加坡企业出口核电部件到日本有何实际影响？+
目前新加坡无民用核能监管体系，但框架将推动双方在安全认证、质量标准（如IEC 61508）层面互认。企业须提前对接日本NRA及新加坡EMA，申请纳入首批‘互认试点清单’，预计2026年底启动，可缩短认证周期6–9个月。
参与该框架下的联合研发项目，能否同时申请新加坡EDB和日本NEDO资助？+
可以。MTI已明确支持‘双资助叠加’，但要求资金用途严格分账。例如：新加坡方承担设备采购费用并申领EDB的Energy Innovation Grant，日方负责软件开发并申领NEDO的Green Innovation Fund，双方需签订联合管理协议并向各自主管部门备案。
相关关键词
Singapore-Japan energy frameworkcross-border electricity Singaporehydrogen import tax SingaporeCCUS regulation Singaporegreen project finance compliance
📄 官方原文参考（英文）点击展开
Advertisement Singapore Singapore, Japan sign framework to boost collaboration in energy sector Under the framework, both countries will strengthen collaboration in areas such as cross-border electricity imports, civil nuclear energy and liquefied natural gas, among others. Dr Tan See Leng, Singapore's Minister-in-charge of Energy and Science & Technology, and Mr Ryosei Akazawa, Japan's Minister of Economy, Trade and Industry, signed the Energy, Sustainability and Climate Change Cooperation Framework on Mar 15, 2026. (Photo: Ministry of Trade and Industry) New: You can now listen to articles. This audio is generated by an AI tool. Koh Wan Ting Koh Wan Ting 15 Mar 2026 12:30PM (Updated: 15 Mar 2026 03:26PM) Bookmark Bookmark Share WhatsApp Telegram Facebook Twitter Email LinkedIn Set CNA as your preferred source on Google Add CNA as a trusted source to help Google better understand and surface our content in search results. Read a summary of this article on FAST. Get bite-sized news via a newcards interface. Give it a try. Click here to return to FAST Tap here to return to FAST FAST TOKYO: Singapore and Japan will enhance collaboration in the energy sector under a newly signed cooperation framework, aimed at helping both countries work towards their net-zero goals.The Energy, Sustainability and Climate Change Cooperation Framework was signed on Sunday (Mar 15) by Singapore's Minister-in-charge of Energy and Science and Technology Tan See Leng and Japan's Minister of Economy, Trade and Industry Ryosei Akazawa.Under the framework, both sides will strengthen collaboration in areas such as cross-border electricity imports, low-carbon hydrogen and ammonia, carbon capture, utilisation and storage, civil nuclear energy, liquefied natural gas, advanced grid system enablers and offshore wind, the Ministry of Trade and Industry (MTI) said in a press release.These collaborations may take the form of policy exchanges, business facilitation, facilitation of financial cooperation, as well as the harmonisation and mutual recognition of standards, regulations and certification. CNA Games Guess Word Crack the word, one row at a time Buzzword Create words using the given letters Mini Sudoku Tiny puzzle, mighty brain teaser Mini Crossword Small grid, big challenge Word Search Spot as many words as you can Show More Show Less The two countries will also encourage industry players and financial institutions to support the development of low-carbon energy pathways, and collaborate and invest in such projects.Singapore and Japan have been close partners in the areas of energy transition, decarbonisation, sustainability and climate change, said MTI.Singapore companies such as offshore and marine firm Seatrium and energy and urban solutions provider Sembcorp Industries are involved in energy projects in Japan.The new framework is expected to help Singapore and Japan advance their net-zero goals and reduce emissions in the hard-to-abate industries and the power sector, MTI said.In his opening remarks at the signing of the framework, Dr Tan said: "Both Singapore and Japan have extensive economic relationships. In 2024, both Japan and Singapore were each other's fourth-largest source of foreign direct investments"Singapore hosts over 5,300 Japanese companies, many of which use Singapore as the Asia-Pacific headquarters, as well as a base for innovation, talent and leadership development."He said many Singapore companies remain upbeat and optimistic about the Japanese market. Source: CNA/wt(mi) Newsletter Morning Brief Subscribe to CNA’s Morning Brief An automated curation of our top stories to start your day. Sign up for our newsletters Get our pick of top stories and thought-provoking articles in your inbox Subscribe here Get the CNA app Stay updated with notifications for breaking news and our best stories Download here Get WhatsApp alerts Join our channel for the top reads for the day on your preferred chat app Join here Related Topics MTI energy Japan sustainability Advertisement Also worth reading Content is loading... Advertisement Expand to read the full story Get bite-sized news via a newcards interface. Give it a try. Click here to return to FAST Tap here to return to FAST FAST