{"id":700,"date":"2019-06-18T03:16:49","date_gmt":"2019-06-18T03:16:49","guid":{"rendered":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.leyu.com.sg\/?page_id=700"},"modified":"2019-06-18T07:18:43","modified_gmt":"2019-06-18T07:18:43","slug":"q-and-a-setup-in-sg","status":"publish","type":"page","link":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.leyu.com.sg\/corporate-advisory\/q-and-a-setup-in-sg\/","title":{"rendered":"Q&#038;A &#8211; Setup in SG"},"content":{"rendered":"<div class=\"wpb-content-wrapper\" id=\"wpb-content-root\"><p>[vc_row][vc_column][vc_empty_space][vc_column_text]<\/p>\n<h4 class=\"color-blue\" style=\"margin: 0px; padding: 0px; border: 0px currentColor; text-align: center; color: #0c4988; text-transform: none; line-height: 28px; text-indent: 0px; letter-spacing: normal; font-family: 'Century Gothic'; font-size: 24px; font-style: normal; font-weight: bold; word-spacing: 0px; vertical-align: baseline; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; font-stretch: inherit; background-color: #fcfcfc; font-variant-ligatures: normal; font-variant-caps: normal; font-variant-numeric: inherit; font-variant-east-asian: inherit; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;\">OUR SERVICES<\/h4>\n<p>[\/vc_column_text][vc_column_text]<\/p>\n<h2 style=\"margin: 0px; padding: 0px; border: 0px currentColor; text-align: center; color: #444444; text-transform: none; line-height: 32px; text-indent: 0px; letter-spacing: normal; font-family: 'Century Gothic'; font-size: 32px; font-style: normal; font-weight: bold; word-spacing: 0px; vertical-align: baseline; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; font-stretch: inherit; background-color: #fcfcfc; font-variant-ligatures: normal; font-variant-caps: normal; font-variant-numeric: inherit; font-variant-east-asian: inherit; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;\">CORPORATE ADVISORY<\/h2>\n<p>[\/vc_column_text][vc_separator color=&#8221;custom&#8221; el_width=&#8221;80&#8243; accent_color=&#8221;#545454&#8243;][vc_separator color=&#8221;custom&#8221; border_width=&#8221;4&#8243; el_width=&#8221;10&#8243; accent_color=&#8221;#545454&#8243;][vc_empty_space][vc_custom_heading text=&#8221;Jurisdiction: Singapore<\/p>\n<p>\u7ba1\u8f96\u6743\uff1a\u65b0\u52a0\u5761<br \/>\n&#8221; font_container=&#8221;tag:h2|text_align:center&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_empty_space][\/vc_column][\/vc_row][vc_row gap=&#8221;35&#8243;][vc_column width=&#8221;1\/2&#8243; el_class=&#8221;LE YU Corporate Advisory Pte Ltd (Singapore) Jurisdiction: Singapore&#8221;][vc_column_text]<\/p>\n<h3><span style=\"color: #003366;\">Setting up a Limited Liability Company<\/span><\/h3>\n<p><b>What is the procedure to be followed to set up a LLC in your jurisdiction? Please provide details of the minimum share capital, the currency in which the share\u00a0 capital can be denominated and the time required to set up a LLC.<\/b><\/p>\n<ul>\n<li><b><\/b>Reservation and approval of company name by submitting proposed name online to the Accounting and Corporate Regulatory Authority (\u201cACRA\u201d) with a name application fee of S$15.<\/li>\n<li>Name application is usually processed within 15 minutes after the application fee is paid.<\/li>\n<li>Once the name is approved, incorporation information and documents may be filed online with ACRA along with paying a registration fee of S$300.<\/li>\n<li>The company may commence business once it receives a notification of incorporation from ACRA (usually on the same working day of successful e-filing) along with a notification that the company is entitled to commence business.<\/li>\n<li>A Certificate of Incorporation may be purchased from ACRA at S$50 per copy.<\/li>\n<li>The minimum paid-up capital for setting up a company in Singapore is S$1.<\/li>\n<li>Currency denomination for paid-up capital is in Singapore Dollars.<\/li>\n<li>Time required is ~1-2 working days.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>What are the one-time and annual costs and registration fees that need to be paid by someone interested in setting up a company in your jurisdiction?<\/strong><\/p>\n<ul>\n<li>Name application fee S$15 (one-time)<\/li>\n<li>Registration fee S$300 (one-time)<\/li>\n<li>Annual filing fee S$60 (annual)<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<div><strong>What is the minimum\/maximum number of directors that is required in order to set up a company in your jurisdiction and what are the duties and responsibilities of a director?<\/strong><\/div>\n<ul>\n<li>At least one director ordinarily resident in Singapore (A Singapore Citizen, a permanent resident or a foreigner holding a Employment Pass)<\/li>\n<li>Duty to disclose interests in transactions<\/li>\n<li>Duty to act honestly and use reasonable diligence<\/li>\n<li>Duty to avoid conflicts of interest<\/li>\n<li>Duties of skill, care and diligence<\/li>\n<li>Fiduciary duty<\/li>\n<li>Responsible for convening Annual General Meetings (\u201cAGM\u201d)<\/li>\n<li>Keeping records of Statutory Registers<\/li>\n<li>Maintain a local registered business address (not a PO Box)<\/li>\n<li>Reporting changes in Directors, Secretary, Auditors, and Managers<\/li>\n<li>Maintaining Register for Director\u2019s Shareholdings<\/li>\n<\/ul>\n<div><\/div>\n<div><strong>Is a company secretary required? If yes, what are the duties and responsibilities of a company secretary in your jurisdiction?<\/strong><\/div>\n<ul>\n<li>Yes<\/li>\n<li>Ordinarily residing in Singapore and not the sole director of the company<\/li>\n<li>Maintain the company statutory registers and records<\/li>\n<li>Arrange shareholder and director meetings<\/li>\n<li>Lodge and file all necessary documents required by law<\/li>\n<li>Ensure company meets all its legal obligations<\/li>\n<li>Stay updated on developments and changes in statutory obligations<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<div><strong>Are there any restrictions for foreign investors to hold shares in a LLC registered in your jurisdiction?<\/strong><\/div>\n<ul>\n<li>Generally no.\u00a0 Depending on Trade and Business, may have restrictions.<\/li>\n<li>Can be individual or corporate<\/li>\n<li>Can be 100% local or foreign owned Depending on Trade and Business, may have restrictions.<\/li>\n<\/ul>\n<div><\/div>\n<div>\n<div><strong>Are there any restrictions for a foreigner to carry out a trade or business in your jurisdiction via a LLC registered in your jurisdiction?<\/strong><\/div>\n<div>\n<ul>\n<li>Generally no.\u00a0 Depending on Trade and Business, may have restrictions.<\/li>\n<li>Can be individual or corporate<\/li>\n<li>Can be 100% local or foreign owned Depending on Trade and Business, may have restrictions.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div><\/div>\n<div><strong>Is it possible for a LLC registered in your jurisdiction to continue legal existence in another foreign jurisdiction? If yes, please provide details of the procedure to be followed and any restrictions which may be applicable.<\/strong><\/div>\n<div>\n<ul>\n<li>As a Singapore company, you are able to incorporate eg. A representative office eg. In China or other countries.\u00a0 The Singapore LLC company can also establish other LLCs in other countries, eg. China, US etc., generally in those other countries and jurisdiction where Singapore has formal foreign relationships.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<div><strong>What is the procedure to liquidate and wind up a LLC in your jurisdiction?<\/strong><\/div>\n<ul>\n<li>Liquidated\/wind up voluntarily by its members or creditors<\/li>\n<li>A majority of directors produce written Declaration of Solvency at board meeting, and filed with the Registrar.<\/li>\n<li>Directors to appoint provisional liquidator after board meeting<\/li>\n<li>Notice sent to members of an Extraordinary General Meeting (\u201cEGM\u201d) to pass a Special Resolution to wind up\/liquidate the company<\/li>\n<li>Ordinary Resolution to appoint liquidators<\/li>\n<li>EGM to be held within five weeks from Declaration of Solvency<\/li>\n<li>Notice of appointment of provisional liquidator and a copy of the Declaration of Solvency must be published within 14 days of the appointment in the English, Malay, Mandarin, and Tamil language newspapers.<\/li>\n<li>Special Resolution at EGM to approve the winding up must pass with at least 75% of the votes by members entitled to vote<\/li>\n<li>Appoint liquidators<\/li>\n<li>Second Special Resolution to empower liquidators to divide all properties and assets of the company among the members and creditors<\/li>\n<li>Special Resolutions to be filed with ACRA within 7 days of passing at the EGM, and the notice of these resolutions are to be published is a newspaper in Singapore within 10 days<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>What other vehicles can a potential investor set up to carry out a trade or business in your jurisdiction apart from a LLC?<\/strong><\/p>\n<ul>\n<li>Limited Liability Partnership<\/li>\n<li>\n<div>Limited Partnership<\/div>\n<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<div>\n<h3><span style=\"color: #003366;\">Taxation of Limited Liability Companies<\/span><\/h3>\n<p>&nbsp;<\/p>\n<p><strong>What is the current corporate tax rate to which LLC are subject to on their profits?<\/strong><\/p>\n<div>\n<ul>\n<li>17% on chargeable income<\/li>\n<li>Partial tax exemption for new start-up companies (The first 3 years, effective tax rate may be only about 10%; if conditions are met)<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>What are the tax implications on the distribution of dividends from the LLC to its shareholders?<\/strong><\/p>\n<ul>\n<li>Singapore has one-tier taxation system and dividends will not be taxed since they have already been subjected to corporate income tax on profits.<\/li>\n<li>Singapore has no capital gains tax<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>Are there any fiscal incentives applicable in your jurisdiction? Briefly describe such incentives and the business sectors to which such incentives are targeted.<\/strong><\/p>\n<ul>\n<li>Various tax incentives available for companies under the Singapore Income Tax Act and Economic Expansion Incentives Act<\/li>\n<li>Efficiency increasing investments<\/li>\n<li>Co-funding of up to 30% of qualifying costs in productivity improving industries in energy, water, land, or labor<\/li>\n<li>Exemption of shipping enterprise profits<\/li>\n<li>Foreign companies will certain local shareholdings can have access to some 200 types of government grants available.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>What tax considerations must a foreign potential investor take into consideration before setting up a business in your jurisdiction?<\/strong><\/p>\n<ul>\n<li>Dividends are never taxed even for non-resident corporations or individuals<\/li>\n<li>Domestic companies paying interest on loans and rentals from movable property are subject to 15% withholding tax<\/li>\n<li>Domestic companies making royalty payments are subject to 10% withholding tax<\/li>\n<li>All withholding tax rates may be reduced where fiscal incentives or DTA rates apply<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>How many double taxation agreements have been signed by your jurisdiction? Please mention other DTAs which are in progress. Does your jurisdiction offer other forms of relief from double taxation should a LLC incur tax in a foreign country with which your jurisdiction does not have a treaty for the avoidance of double taxation? Briefly describe some such details of such unilateral measures.<\/strong><\/p>\n<ul>\n<li>Singapore has DTAs with 84 countries<\/li>\n<li>Singapore \u2013 Ghana DTA signed on 31st March 2017 but not yet ratified<\/li>\n<li>Singapore \u2013 Latvia DTA signed 20th April 2017 but not yet ratified<\/li>\n<li>Singapore \u2013 Nigeria DTA signed 2nd August 2017 but not yet ratified<\/li>\n<li>Singapore \u2013 Tunisia DTA signed 27th February 2018 but not yet ratified<\/li>\n<li>Singapore \u2013 Brazil DTA signed on 7th May 2018 but not yet ratified<\/li>\n<li>Singapore \u2013 Kenya DTA signed on 12th June 2018 but not yet ratified<\/li>\n<\/ul>\n<p>Because of the many DTAs and FTAs (Free Trade Agreements) that Singapore has with many other countries, it is constantly being deployed as a regional HQ location for the Asia Pacific and Asean regions.\u00a0 Foreign Companies will a base in Singapore not only can access to the favourable tax agreements, but also the logistics, financial, human capital (multi-nationalities) and information hub capabilities.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Please provide details of any deductions allowed for tax purposes including any legal requirements which must be satisfied for such deductions to be allowed in your jurisdiction.<\/strong><\/p>\n<ul>\n<li>Tax deductions on employment expenses \u201cwholly and exclusively\u201d incurred in earning your income (e.g. travel, entertainment, subscriptions etc.)<\/li>\n<li>Tax deduction for qualifying donations from 250% of the amount of donation made<\/li>\n<li>Tax deduction when invested at least S$100,000.00 in qualifying start-up company and hold such investment for a continuous period of 2 years from the date of last qualifying investment<\/li>\n<li>Tax deduction for each YA is 50% of the cost of qualifying investment subject to deduction cap of S$250,000.00.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<h3><span style=\"color: #003366;\">Annual Financial Statement<\/span><\/h3>\n<p>&nbsp;<\/p>\n<p><strong>What is the annual financial statement?<\/strong><\/p>\n<\/div>\n<div>\n<ul>\n<li>Independent Auditors\u2019 Report (if required)<\/li>\n<li>Balance Sheet<\/li>\n<li>Profit and Loss Statement<\/li>\n<li>Statement of Changes in Equity<\/li>\n<li>Cash flow Statement<\/li>\n<li>Corresponding Notes to Financial Statements<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>Which company is required to prepare and file the annual financial statement?<\/strong><\/p>\n<ul>\n<li>All companies in Singapore<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>Which company is required to have an audit of the annual accounts?<\/strong><\/p>\n<ul>\n<li>All companies that are not Exempt Private Companies (\u201cEPC\u201d) or Dormant Companies do not have to prepare an audited report.<\/li>\n<li>EPC\u2019s are companies with not more than 20 shareholders, none of the shareholders are corporate shareholders, and they have an annual sales turnover that does not exceed S$10 million.<\/li>\n<li>Dormant companies are companies that have no accounting transactions in the period preceding the annual reports.<\/li>\n<li>These two types of companies can prepare unaudited\/directors\u2019 report.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>When is the deadline for preparation and filing of the annual account?<\/strong><\/p>\n<ul>\n<li>Within 30 days after its AGM<\/li>\n<li>Within 60 days after its AGM if the company has share capital held outside Singapore.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>How does the company file the annual financial statement?<\/strong><\/p>\n<ul>\n<li>Online in the ACRA e-filing system<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>What is the penalty for non-compliance?<\/strong><\/p>\n<ul>\n<li>Fines to the company and its officers.<\/li>\n<\/ul>\n<div><\/div>\n<\/div>\n<\/div>\n<p>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/2&#8243; el_class=&#8221;LE YU\u4f01\u4e1a\u54a8\u8be2\u79c1\u4eba\u6709\u9650\u516c\u53f8 \uff08\u65b0\u52a0\u5761\uff09 \u7ba1\u8f96\u6743\uff1a\u65b0\u52a0\u5761&#8221;][vc_column_text]<\/p>\n<h3><span style=\"color: #003366;\">\u8bbe\u7acb\u6709\u9650\u8d23\u4efb\u516c\u53f8<\/span><\/h3>\n<p><strong>\u5728\u60a8\u7684\u53f8\u6cd5\u7ba1\u8f96\u533a\u5185\u5efa\u7acbLLC\u7684\u7a0b\u5e8f\u662f\u4ec0\u4e48\uff1f\u8bf7\u63d0\u4f9b\u6700\u4f4e\u80a1\u672c\uff0c\u80a1\u672c\u53ef\u4ee5\u8ba1\u4ef7\u7684\u8d27\u5e01\u4ee5\u53ca\u6210\u7acb\u6709\u9650\u8d23\u4efb\u516c\u53f8\u6240\u9700\u7684\u65f6\u95f4<\/strong><\/p>\n<ul>\n<li>\u5411\u4f1a\u8ba1\u548c\u4f01\u4e1a\u76d1\u7ba1\u5c40\uff08\u201cACRA\u201d\uff09\u63d0\u4ea4\u540d\u79f0\u7533\u8bf7\u8d39$15\u7684\u5efa\u8bae\u540d\u79f0\u6765\u9884\u7559\u548c\u6279\u51c6\u516c\u53f8\u540d\u79f0\u3002<\/li>\n<li>\u59d3\u540d\u7533\u8bf7\u901a\u5e38\u5728\u652f\u4ed8\u7533\u8bf7\u8d39\u540e15\u5206\u949f\u5185\u5904\u7406\u3002<\/li>\n<li>\u4e00\u65e6\u540d\u79f0\u83b7\u5f97\u6279\u51c6, \u516c\u53f8\u6ce8\u518c\u4fe1\u606f\u548c\u6587\u4ef6\u53ef\u4ee5\u5728\u7ebf\u63d0\u4ea4ACRA\u5e76\u652f\u4ed830\u65b0\u5143\u7684\u6ce8\u518c\u8d39\u3002<\/li>\n<li>\u4e00\u65e6\u6536\u5230ACRA\u7684\u516c\u53f8\u901a\u77e5\uff08\u901a\u5e38\u5728\u6210\u529f\u7684\u7535\u5b50\u7533\u8bf7\u7684\u540c\u4e00\u5de5\u4f5c\u65e5\uff09\u4ee5\u53ca\u516c\u53f8\u6709\u6743\u5f00\u5c55\u4e1a\u52a1\u7684\u901a\u77e5, \u516c\u53f8\u53ef\u4ee5\u5f00\u59cb\u8425\u4e1a\u3002<\/li>\n<li>\u516c\u53f8\u6ce8\u518c\u8bc1\u4e66\u53ef\u4ee5\u6bcf\u4efdS $ 50\u5411ACRA\u8d2d\u4e70\u3002<\/li>\n<li>\u5728\u65b0\u52a0\u5761\u8bbe\u7acb\u516c\u53f8\u7684\u6700\u4f4e\u5b9e\u6536\u8d44\u672c\u4e3a1\u65b0\u5143\u3002<\/li>\n<li>\u5b9e\u6536\u8d44\u672c\u7684\u8d27\u5e01\u9762\u989d\u4ee5\u65b0\u52a0\u5761\u5143\u8ba1\u7b97\u3002<\/li>\n<li>\u6240\u9700\u65f6\u95f4\u7ea6\u4e3a1-2\u4e2a\u5de5\u4f5c\u65e5\u3002<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>\u6709\u5174\u8da3\u5728\u60a8\u6240\u5728\u53f8\u6cd5\u8f96\u533a\u5185\u8bbe\u7acb\u516c\u53f8\u7684\u4eba\u9700\u8981\u652f\u4ed8\u7684\u4e00\u6b21\u6027\u548c\u5e74\u5ea6\u8d39\u7528\u548c\u6ce8\u518c\u8d39\u662f\u591a\u5c11\uff1f<\/strong><\/p>\n<ul>\n<li>\u7533\u8bf7\u8d39$15\uff08\u4e00\u6b21\u6027\uff09<\/li>\n<li>\u6ce8\u518c\u8d39S $ 300\uff08\u4e00\u6b21\u6027\uff09<\/li>\n<li>\u5e74\u5ea6\u7533\u8bf7\u8d39$60 \uff08\u5e74\u5ea6\uff09<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>\u5728\u60a8\u6240\u5728\u53f8\u6cd5\u7ba1\u8f96\u533a\u8bbe\u7acb\u516c\u53f8\u6240\u9700\u7684\u6700\u4f4e\/\u6700\u9ad8\u8463\u4e8b\u4eba\u6570\u662f\u591a\u5c11\uff1f\u8463\u4e8b\u7684\u804c\u8d23\u548c\u8d23\u4efb\u662f\u4ec0\u4e48\uff1f<\/strong><\/p>\n<ul>\n<li>\u901a\u5e38\u5c45\u4f4f\u5728\u65b0\u52a0\u5761\u7684\u81f3\u5c11\u4e00\u540d\u8463\u4e8b\uff08\u65b0\u52a0\u5761\u516c\u6c11\uff0c\u6c38\u4e45\u5c45\u6c11\u6216\u6301\u6709\u5c31\u4e1a\u51c6\u8bc1\u7684\u5916\u56fd\u4eba\uff09<\/li>\n<li>\u62ab\u9732\u4ea4\u6613\u6743\u76ca\u7684\u8d23\u4efb<\/li>\n<li>\u8bda\u5b9e\u884c\u4e8b\u548c\u5408\u7406\u52e4\u52c9\u7684\u8d23\u4efb<\/li>\n<li>\u907f\u514d\u5229\u76ca\u51b2\u7a81\u7684\u8d23\u4efb<\/li>\n<li>\u6280\u80fd\uff0c\u5173\u6000\u548c\u52e4\u594b\u7684\u804c\u8d23<\/li>\n<li>\u4fe1\u6258\u4e49\u52a1<\/li>\n<li>\u8d1f\u8d23\u53ec\u5f00\u5e74\u5ea6\u80a1\u4e1c\u5927\u4f1a\uff08\u201cAGM\u201d\uff09<\/li>\n<li>\u4fdd\u5b58\u6cd5\u5b9a\u767b\u8bb0\u518c\u7684\u8bb0\u5f55<\/li>\n<li>\u7ef4\u62a4\u5f53\u5730\u6ce8\u518c\u7684\u516c\u53f8\u5730\u5740\uff08\u4e0d\u662f\u90ae\u653f\u4fe1\u7bb1\uff09<\/li>\n<li>\u62a5\u544a\u8463\u4e8b\uff0c\u79d8\u4e66\uff0c\u5ba1\u8ba1\u5e08\u548c\u7ecf\u7406\u7684\u53d8\u5316<\/li>\n<li>\u7ef4\u6301\u8463\u4e8b\u7684\u80a1\u6743\u767b\u8bb0<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>\u662f\u5426\u9700\u8981\u516c\u53f8\u79d8\u4e66\uff1f \u5982\u679c\u662f, \u516c\u53f8\u79d8\u4e66\u5728\u60a8\u6240\u5728\u53f8\u6cd5\u7ba1\u8f96\u533a\u7684\u804c\u8d23\u548c\u8d23\u4efb\u662f\u4ec0\u4e48\uff1f<\/strong><\/p>\n<ul>\n<li>\u662f<\/li>\n<li>\u901a\u5e38\u5c45\u4f4f\u5728\u65b0\u52a0\u5761, \u800c\u4e0d\u662f\u516c\u53f8\u7684\u552f\u4e00\u8463\u4e8b<\/li>\n<li>\u7ef4\u62a4\u516c\u53f8\u7684\u6cd5\u5b9a\u767b\u8bb0\u548c\u8bb0\u5f55<\/li>\n<li>\u5b89\u6392\u80a1\u4e1c\u548c\u8463\u4e8b\u4f1a\u8bae<\/li>\n<li>\u5448\u62a5\u5e76\u63d0\u4ea4\u6cd5\u5f8b\u8981\u6c42\u7684\u6240\u6709\u5fc5\u8981\u6587\u4ef6<\/li>\n<li>\u786e\u4fdd\u516c\u53f8\u5c65\u884c\u5176\u6240\u6709\u6cd5\u5f8b\u4e49\u52a1<\/li>\n<li>\u968f\u65f6\u4e86\u89e3\u6cd5\u5b9a\u4e49\u52a1\u7684\u53d1\u5c55\u548c\u53d8\u5316<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>\u5916\u56fd\u6295\u8d44\u8005\u662f\u5426\u6709\u9650\u5236\u5728\u60a8\u6240\u5728\u53f8\u6cd5\u7ba1\u8f96\u533a\u6ce8\u518c\u7684\u6709\u9650\u8d23\u4efb\u516c\u53f8\u6301\u80a1\uff1f<\/strong><\/p>\n<ul>\n<li>\u4e00\u822c\u4e0a\u6ca1\u6709, \u4e5f\u89c6\u5404\u522b\u884c\u4e1a\u3002<\/li>\n<li>\u4e00\u822c\u4e0a\u6ca1\u6709, \u4e5f\u89c6\u5404\u522b\u884c\u4e1a\u3002<\/li>\n<li>\u53ef\u4ee5100\uff05\u672c\u5730\u6216\u5916\u8d44\u62e5\u6709\uff0c\u4e5f\u89c6\u5404\u522b\u884c\u4e1a\u3002<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u5916\u56fd\u4eba\u662f\u5426\u6709\u4efb\u4f55\u9650\u5236\u901a\u8fc7\u5728\u53f8\u6cd5\u7ba1\u8f96\u533a\u6ce8\u518c\u7684LLC\u5f00\u5c55\u8d38\u6613\u6216\u4e1a\u52a1\uff1f<\/p>\n<ul>\n<li>\u4e00\u822c\u4e0a\u6ca1\u6709, \u4e5f\u89c6\u5404\u522b\u884c\u4e1a\u3002<\/li>\n<li>\u4e00\u822c\u4e0a\u6ca1\u6709, \u4e5f\u89c6\u5404\u522b\u884c\u4e1a\u3002<\/li>\n<li>\u53ef\u4ee5100\uff05\u672c\u5730\u6216\u5916\u8d44\u62e5\u6709\uff0c\u4e5f\u89c6\u5404\u522b\u884c\u4e1a\u3002<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>\u5728\u60a8\u6240\u5728\u53f8\u6cd5\u7ba1\u8f96\u533a\u6ce8\u518c\u7684LLC\u662f\u5426\u6709\u53ef\u80fd\u7ee7\u7eed\u5728\u53e6\u4e00\u4e2a\u5916\u56fd\u53f8\u6cd5\u7ba1\u8f96\u533a\u5185\u5408\u6cd5\u5b58\u5728\uff1f \u5982\u679c\u662f\uff0c\u8bf7\u63d0\u4f9b\u5e94\u9075\u5faa\u7684\u7a0b\u5e8f\u7684\u7ec6\u8282\u4ee5\u53ca\u53ef\u80fd\u9002\u7528\u7684\u4efb\u4f55\u9650\u5236\u3002<\/strong><\/p>\n<ul>\n<li>\u4f5c\u4e3a\u65b0\u52a0\u5761\u516c\u53f8\uff0c\u60a8\u53ef\u4ee5\u5728\u5916\u56fd\uff0c\u4f8b\u5982\uff0c \u5728\u4e2d\u56fd\u6216\u5176\u4ed6\u56fd\u5bb6\u8bbe\u7acb\u4ee3\u8868\u5904\u3002\u65b0\u52a0\u5761\u6709\u9650\u8d23\u4efb\u516c\u53f8\u4e5f\u53ef\u4ee5\u5728\u5176\u4ed6\u56fd\u5bb6\u5efa\u7acb\u5176\u4ed6\u6709\u9650\u8d23\u4efb\u516c\u53f8\uff0c\u4f8b\u5982 \u4e2d\u56fd\uff0c\u7f8e\u56fd\u548c\u4e00\u822c\u5728\u65b0\u52a0\u5761\u6709\u6b63\u5f0f\u5bf9\u5916\u5173\u7cfb\u7684\u5176\u4ed6\u56fd\u5bb6\u548c\u5730\u533a\u7b49\u3002<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>\u5728\u60a8\u7684\u53f8\u6cd5\u7ba1\u8f96\u533a\u5185\u6e05\u7b97\u548c\u6e05\u7b97\u6709\u9650\u8d23\u4efb\u516c\u53f8\u7684\u7a0b\u5e8f\u662f\u4ec0\u4e48\uff1f<\/strong><\/p>\n<ul>\n<li>\u7531\u5176\u6210\u5458\u6216\u503a\u6743\u4eba\u81ea\u613f\u6e05\u7b97\/\u7ed3\u675f<\/li>\n<li>\u5927\u591a\u6570\u8463\u4e8b\u5728\u8463\u4e8b\u4f1a\u4f1a\u8bae\u4e0a\u51fa\u5177\u4e66\u9762\u7684\u507f\u4ed8\u80fd\u529b\u58f0\u660e\uff0c\u5e76\u5411\u6ce8\u518c\u670d\u52a1\u5546\u63d0\u4ea4\u3002<\/li>\n<li>\u8463\u4e8b\u4f1a\u5728\u8463\u4e8b\u4f1a\u4f1a\u8bae\u540e\u59d4\u4efb\u4e34\u65f6\u6e05\u76d8\u4eba<\/li>\n<li>\u53d1\u9001\u7ed9\u7279\u522b\u80a1\u4e1c\u5927\u4f1a(\u201c\u7279\u522b\u80a1\u4e1c\u5927\u4f1a\u201d)\u6210\u5458\u7684\u901a\u77e5, \u901a\u8fc7\u7279\u522b\u51b3\u8bae\u6848\u4ee5\u7ed3\u675f\/\u6e05\u7b97\u516c\u53f8\u3002<\/li>\n<li>\u59d4\u4efb\u6e05\u76d8\u4eba\u7684\u666e\u901a\u51b3\u8bae\u6848<\/li>\n<li>\u4e34\u65f6\u80a1\u4e1c\u5927\u4f1a\u5c06\u5728\u4e94\u5468\u5185\u4ece\u507f\u4ed8\u80fd\u529b\u5ba3\u8a00\u4e2d\u53ec\u5f00<\/li>\n<li>\u4e34\u65f6\u6e05\u7b97\u4eba\u7684\u4efb\u547d\u901a\u77e5\u548c\u507f\u4ed8\u80fd\u529b\u58f0\u660e\u7684\u526f\u672c\u5fc5\u987b\u5728\u9884\u7ea6\u540e14\u5929\u5185\u5728\u82f1\u6587,\u00a0 \u9a6c\u6765\u6587, \u666e\u901a\u8bdd\u548c\u6cf0\u7c73\u5c14\u8bed\u62a5\u7eb8\u4e0a\u516c\u5e03\u3002<\/li>\n<li>\u80a1\u4e1c\u7279\u522b\u5927\u4f1a\u4e0a\u6279\u51c6\u6e05\u76d8\u7684\u7279\u522b\u51b3\u8bae\u6848\u5fc5\u987b\u83b7\u5f97\u6709\u6743\u6295\u7968\u7684\u6210\u5458\u81f3\u5c1175\uff05\u7684\u9009\u7968\u3002<\/li>\n<li>\u4efb\u547d\u6e05\u76d8\u4eba<\/li>\n<li>\u7b2c\u4e8c\u9879\u7279\u522b\u51b3\u8bae\u6848\uff0c\u6388\u6743\u6e05\u76d8\u4eba\u5c06\u516c\u53f8\u7684\u6240\u6709\u8d22\u4ea7\u548c\u8d44\u4ea7\u5206\u914d\u7ed9\u6210\u5458\u548c\u503a\u6743\u4eba<\/li>\n<li>\u5728\u4e34\u65f6\u80a1\u4e1c\u5927\u4f1a\u901a\u8fc7\u540e7\u5929\u5185\u5411ACRA\u63d0\u4ea4\u7684\u7279\u522b\u51b3\u8bae\uff0c\u4ee5\u53ca\u8fd9\u4e9b\u51b3\u8bae\u7684\u901a\u77e5\u5c06\u572810\u5929\u5185\u5728\u65b0\u52a0\u5761\u53d1\u5e03\u3002<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>\u9664\u4e86\u6709\u9650\u8d23\u4efb\u516c\u53f8\u5916, 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#003366;\">\u6709\u9650\u8d23\u4efb\u516c\u53f8\u7684\u7a0e\u6536<\/span><\/h3>\n<p>&nbsp;<\/p>\n<p><strong>LLC\u5bf9\u5176\u5229\u6da6\u7684\u5f53\u524d\u516c\u53f8\u7a0e\u7387\u662f\u591a\u5c11\uff1f<\/strong><\/p>\n<ul>\n<li>\u5e94\u8bfe\u7a0e\u6536\u5165\u768417\uff05<\/li>\n<li>\u65b0\u521b\u4f01\u4e1a\u7684\u90e8\u5206\u514d\u7a0e\uff08\u524d3\u5e74\uff0c\u6709\u6548\u7a0e\u7387\u53ef\u80fd\u4f4e\u81f310\uff05;\u5982\u679c\u7b26\u5408\u6761\u4ef6\uff09<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>\u6709\u9650\u8d23\u4efb\u516c\u53f8\u5411\u80a1\u4e1c\u5206\u914d\u80a1\u606f\u7684\u7a0e\u52a1\u5f71\u54cd\u662f\u4ec0\u4e48\uff1f<\/strong><\/p>\n<ul>\n<li>\u65b0\u52a0\u5761\u6709\u53ea\u6709\u4e00\u7ea7\u7a0e\u6536\u5236\u5ea6\uff0c\u80a1\u606f\u4e0d\u5f81\u7a0e\uff0c\u56e0\u4e3a\u5df2\u7ecf\u5bf9\u5176\u5229\u6da6\u5f81\u6536\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002<\/li>\n<li>\u65b0\u52a0\u5761\u6ca1\u6709\u8d44\u672c\u83b7\u5229\u5f97\u7a0e<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>\u8d35\u56fd\u7684\u53f8\u6cd5\u7ba1\u8f96\u533a\u662f\u5426\u9002\u7528\u4efb\u4f55\u8d22\u653f\u6fc0\u52b1\u63aa\u65bd\uff1f\u7b80\u8981\u63cf\u8ff0\u6b64\u7c7b\u6fc0\u52b1\u63aa\u65bd\u6240\u9488\u5bf9\u7684\u6b64\u7c7b\u6fc0\u52b1\u63aa\u65bd\u548c\u4e1a\u52a1\u90e8\u95e8\u3002<\/strong><\/p>\n<ul>\n<li>\u6839\u636e\u201c\u65b0\u52a0\u5761\u6240\u5f97\u7a0e\u6cd5\u201d\u548c\u201c\u7ecf\u6d4e\u6269\u5f20\u6fc0\u52b1\u6cd5\u201d\u4e3a\u516c\u53f8\u63d0\u4f9b\u5404\u79cd\u7a0e\u6536\u4f18\u60e0<\/li>\n<li>\u6548\u7387\u589e\u52a0\u6295\u8d44<\/li>\n<li>\u5171\u540c\u8d44\u52a9\u9ad8\u8fbe30\uff05\u7684\u5408\u683c\u6210\u672c\uff0c\u7528\u4e8e\u63d0\u9ad8\u751f\u4ea7\u529b\uff0c\u80fd\u6e90\uff0c\u6c34\uff0c\u571f\u5730\u6216\u52b3\u52a8\u529b\u7b49\u884c\u4e1a<\/li>\n<li>\u8c41\u514d\u822a\u8fd0\u4f01\u4e1a\u5229\u6da6<\/li>\n<li>\u5916\u56fd\u516c\u53f8\u5c06\u5728\u67d0\u4e9b\u5f53\u5730\u6301\u80a1\u53ef\u4ee5\u83b7\u5f97\u7ea6200\u79cd\u7c7b\u578b\u7684\u653f\u5e9c\u8865\u52a9\u3002<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>\u5728\u60a8\u6240\u5728\u7684\u53f8\u6cd5\u7ba1\u8f96\u533a\u5185\u5f00\u5c55\u4e1a\u52a1\u4e4b\u524d\uff0c\u5916\u56fd\u6f5c\u5728\u6295\u8d44\u8005\u5fc5\u987b\u8003\u8651\u54ea\u4e9b\u7a0e\u52a1\u56e0\u7d20\uff1f<\/strong><\/p>\n<ul>\n<li>\u5373\u4f7f\u5bf9\u4e8e\u975e\u5c45\u6c11\u516c\u53f8\u6216\u4e2a\u4eba\uff0c\u80a1\u606f\u4e5f\u4e0d\u4f1a\u5f81\u7a0e<\/li>\n<li>\u652f\u4ed8\u52a8\u4ea7\u8d37\u6b3e\u548c\u79df\u91d1\u5229\u606f\u7684\u56fd\u5185\u516c\u53f8\u9700\u7f34\u7eb315\uff05\u7684\u9884\u6263\u7a0e<\/li>\n<li>\u652f\u4ed8\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u7684\u56fd\u5185\u516c\u53f8\u9700\u7f34\u7eb310\uff05\u7684\u9884\u6263\u7a0e<\/li>\n<li>\u5728\u8d22\u653f\u6fc0\u52b1\u63aa\u65bd\u6216DTA\u7a0e\u7387\u9002\u7528\u7684\u60c5\u51b5\u4e0b\uff0c\u6240\u6709\u9884\u6263\u7a0e\u7a0e\u7387\u53ef\u80fd\u4f1a\u964d\u4f4e<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>\u60a8\u6240\u5728\u7684\u53f8\u6cd5\u7ba1\u8f96\u533a\u7b7e\u7f72\u4e86\u591a\u5c11\u53cc\u91cd\u5f81\u7a0e\u534f\u8bae\uff1f\u8bf7\u63d0\u53ca\u6b63\u5728\u8fdb\u884c\u7684\u5176\u4ed6DTA\u3002\u5982\u679cLLC\u5728\u60a8\u7684\u53f8\u6cd5\u7ba1\u8f96\u533a\u6ca1\u6709\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u6761\u7ea6\u7684\u5916\u56fd\u5f81\u7a0e\uff0c\u60a8\u7684\u53f8\u6cd5\u7ba1\u8f96\u533a\u662f\u5426\u63d0\u4f9b\u5176\u4ed6\u5f62\u5f0f\u7684\u53cc\u91cd\u5f81\u7a0e\u51cf\u514d\uff1f\u7b80\u8981\u63cf\u8ff0\u8fd9\u79cd\u5355\u65b9\u9762\u63aa\u65bd\u7684\u4e00\u4e9b\u7ec6\u8282\u3002<\/strong><\/p>\n<ul>\n<li>\u65b0\u52a0\u5761\u4e0e84\u4e2a\u56fd\u5bb6\u7b7e\u8ba2\u4e86DTA<\/li>\n<li>\u65b0\u52a0\u5761 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