全球视野 | 6亿新元配捐、250%税收抵扣：新加坡如何鼓励全民公益？

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文章《How Singapore is Enhancing Philanthropy Through Policy Reforms/新加坡如何通过政策改革推动公益发展》发布在东盟简报/ASEAN Briefing的网站上。这是一家专注于提供东南亚国家联盟（ASEAN）相关商业信息的平台。新加坡政府近年来持续优化慈善生态系统，通过政策改革激励社会各界更积极地参与公益事业。文章介绍了作为国家最新财政预算的一部分，新加坡推出的一系列新措施，以促进对慈善机构、非营利组织及社区项目的捐赠。

Singapore continues to enhance its philanthropic landscape with targeted initiatives aimed at fostering charitable contributions. As part of the recently announced national budget, new measures have been introduced to encourage donations to charities, non-profit organizations, and community projects. These policies reflect a broader commitment to strengthening social cohesion and mobilizing resources to support vulnerable communities. 

新加坡继续通过一系列有针对性的举措来不断优化其公益生态，以促进慈善捐赠。作为最新公布的国家预算的一部分，新加坡政府推出了新的措施，鼓励向慈善机构、非营利组织和社区项目进行捐赠。这些政策体现了新加坡在增强社会凝聚力和动员资源来支持弱势群体方面的更广泛承诺。

One of the key initiatives introduced is the allocation of over S$600 million in matching funds for charitable donations. This substantial funding ensures that contributions to eligible charities are matched dollar for dollar, effectively amplifying the impact of each donation. This scheme provides an incentive for individuals and corporations to donate, knowing that their contributions will go further in supporting social causes. 

其中一项重要举措是为慈善捐赠提供了超过6亿新加坡元的配套资金。这笔巨额资金可以确保符合条件的慈善机构的捐款，可以获得一比一的配捐，从而有效放大每笔捐赠的影响力（译者注：新加坡政府将为文化捐献配对基金拨出1亿元，并延长五年，直到2029财政年。新加坡政府和新加坡赛马博彩管理局目前为本地注册慈善机构的筹款提供一元对一元的配对基金，接下来将投入2亿7000万元，并延长筹款配对基金三年，直到2027财政年。此外，考虑到许多新加坡人在支持公益项目时，未必只捐款给特定慈善机构，将推出2亿5000万元的新加坡公益配对津贴，鼓励人们通过总统挑战（President’s Challenge）、公益金等平台支持不同公益项目。为了鼓励捐款能力较大的捐赠者持续支持公益，从2025年至2027年，捐款者每年捐款至少25万元，政府将提供1元对1.50元的配对基金。捐款者须承诺至少捐款三年——来源：联合早报）。这一计划激励了个人和企业进行捐赠，因为他们知道自己的捐助将会进一步支持社会事业。

Recognizing the importance of self-help organizations in Singapore’s social landscape, the government has earmarked an additional S$60 million to strengthen their initiatives. These funds will support programs focused on education, financial assistance, and community development, ensuring that disadvantaged groups receive the necessary aid. 

鉴于自助团体在新加坡社会中的重要性，新加坡政府已额外拨出6000万新元用于加强自助团体（译者注：新加坡有四个自助团体，分别代表华人、穆斯林、印度人和欧亚混血群体。自助团体以种族为基础，在提高社会经济水平和为弱势群体提供机会方面发挥作用。新加坡的四家自助团体分别是华社自助理事会、欧亚裔人士协会、印度人发展协会和回教社会发展理事会）。这些资金将支持以教育、经济援助和社区发展为重点的项目，以确保弱势群体获得必要的援助。 

This commitment underscores the government’s recognition of self-help groups as crucial pillars in fostering an inclusive society. 

这一承诺突出表明，新加坡政府认识到自助团体是促进包容性社会的重要支柱。

To encourage sustained philanthropy, the government has extended tax deductions for charitable donations. The existing scheme, which allows individuals and businesses to claim a 250 percent tax deduction on qualifying donations, has been extended beyond its original expiry date. This provides a strong financial incentive for corporations and high-net-worth individuals to integrate philanthropy into their financial planning, further strengthening Singapore’s giving culture. 

为了鼓励持续的慈善事业，新加坡政府延长了慈善捐赠的税收优惠期限。现行计划允许个人和企业对符合条件的捐赠申请250%的税收减免（译者注：所有合格捐赠人（包括个人、公司、信托、团体）按照规定条件向公共慈善机构捐赠，可按捐赠金额的250%享受所得税税前扣除。即每向经认可的公共慈善机构捐赠1新元，捐赠者在当年可获得2.5新元的所得税税前扣除。捐赠人在计算应税收入前，捐赠的扣除额会从其法定收入（包括工作收入、贸易所得等）中扣除。举例来说，新加坡居民纳税人甲某2021年的法定收入为10万新元，当年向公共慈善机构捐赠了1万新元，则甲某在2022年纳税申报时的应税收入为7.5万新元——来源：新浪财经）。该计划的有效期已超过了原定期限。该计划为企业和高净值个人将慈善事业纳入财务规划，提供了强大的财务激励，进一步加强了新加坡的捐赠文化。

Businesses are also encouraged to participate in corporate social responsibility (CSR) initiatives. Companies that contribute to community projects and charitable organizations will continue to enjoy tax benefits, reinforcing the idea that corporate success should be accompanied by social impact. This aligns with Singapore’s broader efforts to cultivate a business environment where profitability and social good go hand in hand. 

新加坡政府还鼓励企业积极参与企业社会责任（CSR）项目。向社区项目和慈善组织提供支持的公司，将继续享受税收优惠，这进一步强化了企业的成功应伴随着社会影响力的理念。这与新加坡为营造盈利与社会公益并存的商业环境所做的更广泛工作是一致的。

Beyond direct financial incentives, new measures aim to enhance the capabilities of the non-profit sector. Capacity-building initiatives will be introduced to improve the governance, transparency, and efficiency of charitable organizations. This ensures that donated funds are used effectively and that charitable organizations can operate with long-term sustainability in mind. 

除了直接的财务激励，新的举措还旨在提升非营利领域的能力。将推出能力建设举措，以改善慈善组织的治理、透明度和效率。这确保了捐赠资金能够得到有效使用，并确保了慈善组织能够着眼于长期的可持续运营。

Singapore is also fostering a more inclusive approach to philanthropy by encouraging small-scale donations and volunteerism. While large donations from corporations and high-net-worth individuals play a significant role, policies are being designed to engage the wider population in giving. Digital platforms and community-based programs are being enhanced to make it easier for individuals to contribute in meaningful ways, whether financially or through volunteer efforts. 

新加坡还通过鼓励小额捐赠和志愿服务，来推动更具包容性的慈善事业。尽管来自企业和高净值个人的大额捐赠发挥着重要作用，但新加坡正在制定政策，让更多人参与捐赠。数字平台和以社区为基础的项目正在得到加强，以便让个人无论是通过财务捐赠还是志愿服务，都能以有意义的方式贡献其力量。

With these initiatives, Singapore is taking a significant step toward strengthening its philanthropic ecosystem. By increasing government matching funds, extending tax incentives, and enhancing corporate and individual giving, the nation is reinforcing its commitment to a compassionate and socially responsible society. These measures ensure that resources are mobilized effectively, enabling charities and non-profits to continue their vital work in supporting communities across the country. 

通过这些举措，新加坡在加强其慈善生态系统方面，迈出了重要的一步。通过增加政府配套资金、扩大税收优惠以及加强企业和个人捐赠，新加坡进一步巩固了建设富有同情心和社会责任的社会的承诺。这些措施确保了资源的有效调动，使慈善机构和非营利组织能够继续开展重要工作，支持新加坡全国各地的社区。