🇸🇬 Singapore税务
新加坡2027年起实施加密资产税务信息自动交换
来源：IRAS · IRAS Singapore生效日期：2027-01-01
作者：东南亚合规中心编辑团队
TL;DR · 核心要点
新加坡税务局（IRAS）于2024年11月26日承诺实施《加密资产报告框架》（CARF），将于2027或2028年底前启动跨境税务信息自动交换。关键合规要点包括：签署CARF多边主管当局协议（CARF MCAA）及CRS修订附录；将加密资产纳入现行金融账户涉税信息交换体系；强化尽职调查与报告义务；严格遵循OECD数据保密与安全标准。对在新运营的加密交易所、托管钱包、DeFi协议服务商及跨境数字资产服务商而言，需自2025年起准备合规架构，2026年完成系统改造与员工培训，并于2027年正式履行申报义务，否则可能面临IRAS处罚及国际声誉风险。
✅ 合规行动清单 · Compliance Checklist
- ›2025年底前完成加密资产服务合规架构设计，向IRAS提交初步合规方案
- ›2026年底前完成系统改造以支持CARF数据采集、验证与加密传输，并完成全员CARF尽职调查培训
- ›2027年1月1日起按CARF框架向IRAS自动报送客户加密资产账户信息，确保符合OECD数据保密标准
- ›Design and submit a preliminary CARF compliance framework to IRAS by end-2025
- ›Complete system upgrades for CARF data collection, validation, and encrypted transmission, and conduct staff training on CARF due diligence by end-2026
- ›Automatically report customer crypto-asset account information to IRAS under CARF from 1 January 2027, in full compliance with OECD confidentiality and security standards
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立即咨询 →常见问题解答
哪些企业需遵守新加坡CARF报告义务？+
包括在新加坡持牌或实质运营的加密资产服务提供商（CASP），如中心化交易所、托管钱包、去中心化交易平台（DeFi）、NFT市场及稳定币发行方。只要其为客户执行交易、存储或转移加密资产，即属‘报告实体’，须识别客户税收居民身份并报送交易与账户信息。
CARF与CRS有何区别？是否需同时遵守？+
CARF专为加密资产设计，覆盖链上地址、交易类型、资产类别等新型数据字段；CRS则适用于传统金融账户。两者并行适用——新加坡企业若同时提供法币与加密服务，须分别履行CRS和CARF报告义务，且CARF对尽职调查要求更严（如需验证链上地址实际控制人）。
CARF信息交换从何时开始？中国企业受影响吗？+
新加坡最迟2027年启动首期信息交换，首批数据涵盖2026自然年度交易。若中国企业在新设有实体、服务器或通过本地合作方提供服务，且客户含新加坡税收居民，则需向IRAS报送；反之，若中国平台有新加坡用户，也需按CARF向IRAS提供该用户信息。
IRAS会提供哪些实操指引？企业现在该做什么？+
IRAS已发布64KB《解释性说明》，后续将出台技术规范、XML报文标准及测试环境。企业应立即启动：①梳理客户地域与资产类型；②升级KYC/AML系统以支持链上地址归因；③建立加密资产分类编码库（如BTC、ETH、稳定币、NFT）；④与法律顾问确认本地牌照状态（MAS牌照是否覆盖CARF义务）。
不合规会有什么后果？+
IRAS可依据《所得税法》处以最高5万新元罚款，并暂停相关牌照；多次违规可能导致吊销MAS牌照。此外，因未交换信息导致他国税务机关追缴失败的，新加坡企业可能被列为‘不合作辖区’实体，影响全球业务拓展与银行通道。
相关关键词
新加坡CARF加密资产税务合规IRAS加密监管自动信息交换东南亚数字资产牌照
📄 官方原文参考（英文）点击展开
Media Release Singapore Enhances International Tax Cooperation through Automatic Exchange of Information on Crypto-Assets Share: 27 Nov 2024 1. On 26 November 2024, Singapore, with 60 other jurisdictions1 at the 17th Global Forum Plenary Meeting in Asunción, Paraguay, committed to the implementation of the Crypto-Asset Reporting Framework (“CARF”). Under the Global Forum’s CARF Commitment Process, Singapore has been identified as one of the 52 jurisdictions relevant to the CARF in 2024 and is expected to commence exchanges under the CARF by 2027 or 2028 at the latest. The Global Forum will closely monitor and update the list of jurisdictions to reflect the evolution of the crypto-asset sector.2. In line with Singapore’s commitment to international tax transparency, we signed the Multilateral Competent Authority Agreement on Automatic Exchange of Information pursuant to the Crypto-Asset Reporting Framework (“CARF MCAA”) and the Addendum to the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (“the Addendum to the CRS MCAA”). This further strengthens our reputation as a trusted and responsible business hub.3. These agreements provide for: (a) automatic exchange of tax relevant information on Crypto-Assets between the tax authorities of signatory jurisdictions; and (b) amendments to the Common Reporting Standard (“CRS”) such as strengthening of due diligence and reporting requirements. Like other exchange of information agreements that Singapore has entered into, the agreements incorporate internationally agreed standards on confidentiality and data safeguards.4. The signing of the CARF MCAA and the Addendum to the CRS MCAA follows Singapore’s earlier endorsement of the CARF Joint Statement on 10 November 2023, where jurisdictions stated their intention to work towards swiftly transposing the CARF into domestic law and activating exchange agreements in time for exchanges to commence by the agreed timeline, and to implement the amended CRS under the same timeline.5. Major financial centres and digital asset hubs, including France, Japan, Germany, Switzerland, United Arab Emirates, United Kingdom and United States of America, have also committed to implement the CARF.6. IRAS will work with the industry to provide guidance to help reporting entities meet their reporting obligations. Explanatory notes (PDF, 64KB) – please see attached for the Explanatory Notes. 1https://web-archive.oecd.org/tax/transparency/documents/global-forum-celebrates-15-years-of-progress-and-extends-tax-transparency-to-the-crypto-asset-sector.htm