新加坡企业法律（摘录）
第十四章 企业组织形式
第一节 概论
第二节 个人独资企业
第三节 合伙企业
第四节 有限合伙企业
第五节 公司
第六节 商业信托
第一节 概论
企业组织形式
14.1.1 希望在新加坡创办企业的人们可以采用以下几种方式：
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个人独资企业 合伙企业
有限合伙企业 公司
商业信托
企业组织的规则
14.1.2 企业属于商业注册局（ACRA: http://www.acra.gov.sg）的管制范围。另外，涉及证券与期货市场的企业募集资金的行为将受到新加坡金融管理局的监督。同时还有特殊行业许可的规定需要遵守。（读者如需了解更多关于企业登记和取得许可的步骤及申请的信息，可以访问Business.gov.sg网站（http://www.business.gov.sg）中的在线商业许可服务。）
第二节 个人独资企业
什么是个人独资企业?
14.2.1 个人独资企业可以被描述为个人独立开办的，不使用单独、分立的企业形式的经营体。
14.2.2 个人独资企业是最简单的一种企业组织形式。法律没有将个人独资经营作为一个不同的实体与它的经营者（或所有者）区分对待。正因如此，企业所有的权利也都是经营者能够享有的权利。同样，企业所发生的全部责任及债务也将对经营者产生法律约束。企业所创造的资产和利润都归经营者所有，经营者也需个人负责缴纳因这些收益所产生的税款。一旦经营者死亡，企业随即解散。
注册与遵守
14.2.3 如果个人希望在新加坡创办个人独资企业，他首先要依照《企业注册法》（第32章）的规定注册该企业。他可以填写完相关表格然后直接提交给商业注册局，或者登陆http://www.bizfile.gov.sg 网站进入商业注册局的电子归档链接处使用电子方式注册。随后，经营者必须遵守《企业注册法》中规定的所有行政管理要求。
个人独资企业的解散
14.2.4 当经营者死亡或者停止开展经营业务时，个人独资企业就将解散。《企业注册法》要求任何曾在其规定下注册过企业的人，当他解散该企业的时候需要正式通知注册官。否则就是违反法律，将受到罚款的处罚。
英语原文
SECTION 2 SOLE PROPRIETORSHIPS
What is a ‘Sole Proprietorship’?
14.2.1 A ‘Sole Proprietorship’ may be described as a business that is carried on by an individual on his or her own without the use of a separate and distinct business form.
14.2.2 The sole proprietorship is the simplest form of business organisation. The law does not regard the sole proprietorship business as a different entity from its proprietor (or owner). As such, all rights that the business has are rights that belong to the proprietor. Similarly, all liabilities or debts that are incurred by the business are in law the liabilities or debts of the proprietor. The assets and profits that the business generates are owned by the proprietor who is personally liable to pay whatever tax payable in respect of these assets and profits. Should the proprietor die, the business will cease to exist.
Registration and Compliance
14.2.3 When a person wishes to carry on business in Singapore as a sole proprietor, he or she must first apply to register the business in accordance with the provisions of the Business Registration Act (Cap 32). This may be done by completing and submitting the relevant forms electronically using ACRA’s e-filing portal, Bizfile. The documents may be filed personally online or at ACRA or with the help of a professional firm of lawyers, accountants, chartered secretaries or service bureau. Subsequently, the proprietor must comply with all the requirements set out under the Business Registration Act such as the filling of changes in particulars of the business and its owner.
14.2.4 Under regulations made pursuant to the Business Registration Act, the Registrar may require a business ownder who is not ordinarily resident in Singapore to appoint a local manager to be appointed.
Cessation of Sole-Proprietorship Business
14.2.5 A sole-proprietorship business will cease when the proprietor either dies or otherwise ceases to carry on business. The Business Registration Act requires any person registered under it who has ceased to carry on business to notify the Registrar of this. Failing to do so is an offence and may result in the imposition of a fine.
第三节 合伙企业
什么是合伙企业？
14.3.1 两个或两个以上的人以营利为目的共同开展经营业务，合伙企业由此而生。通常情况下，合伙企业中合伙人的数目不能超过20个。合伙人既可以是个人也可以是法人团体。如果超过20个人想要共同开展经营业务，他们只能组成公司（详见下述第五节）。该限制不适用于其目的完全或主要是开展专门由其他立法规范的专职行业的合伙企业（例如律师事务所、会计师事务所、医疗诊所）
14.3.2 商业合伙企业也称作“事务所”。
14.3.3 法律没有将合伙企业视为独立于其合伙人的独立法人。合伙人共同拥有合伙企业的资产，每个人单独对合伙企业的债务和责任负责。每个合伙人对合伙企业所欠的全部债务承担个人的无限责任。合伙人对其从合伙企业分配到的利润份额缴纳个人税。
14.3.4 规范合伙企业的全面规则详见《合伙企业法》（第391章）。