随着信托避税成为国际避税的新趋势,各国跨国公司和富商在各避税地演绎了一出又一出。新加坡发达的金融市场,严格的保密政策以及宽松的税收环境使其成为我国离岸信托避税的最佳临近舞台。本文主要对新加坡和中国关于信托行业的税种、税负进行了对比,并提出我国在新加坡进行离岸信托避税的4种方式。 As trust avoidance becomes a new trend in international tax avoidance, transnational corporations and wealthy merchants in various countries have performed one after another in tax havens. Singapore’s developed financial markets, stringent confidentiality policies and a relaxed tax environment make it the best neighbor of offshore tax avoidance in our country. This article mainly compares Singapore’s and China’s taxes and tax burden on the trust industry, and proposes four ways for China’s offshore tax avoidance in Singapore.