新加坡华语资料库

本资料库收录了具有文化、历史或情感意义的华语词汇。这些词汇是新加坡人过去或现在的生活用语，有的见于印刷媒体，有的则在日常对话中使用。

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拼音索引

消

xiāo

费

fèi

税

shuì

Good and Services Tax (GST)

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Good and Services Tax (GST)

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释义

名词

政府对所有货品和服务所征收的税款。

DEFINITION

Noun

A consumption tax imposed by the Government on all goods and services.

由来
  • 为了提高新加坡在国际上的竞争力，政府于1994年4月1日开始征收消费税（Goods and Services Tax）。
  • 在这个税收制度下，政府可减少直接向个人征收的税款，改而从服务和商品征税。这样的税收制度较稳定，不会因为国人个人收入的起伏而有太大的波动。
  • 1994年，新加坡开始征收消费税，当时的税率是3%。2003年，税率调高至4%，2005年调高至5%，2007年调高至7%。
  • 2012年，政府推出消费税补助券 (GST Vouchers) 来帮助低收入的国人。这项措施由现金、填补保健储蓄户头 (Medisave) 和水电回扣计划 (U-Save) 三个部分组成。
  • 2020年1月1日起，国内税务局 (Inland Revenue Authority of Singapore) 开始向进口数码服务征收消费税。
ETYMOLOGY

  • In order to improve Singapore’s international competitiveness, the Government began to levy a Goods and Services Tax on 1 April 1994.

  • Under this tax system, the Government would be able to reduce taxes directly levied on individuals and instead levy taxes on services and goods. Such a tax system is relatively stable and will not fluctuate too much due to the fluctuations in citizens’ personal income.

  • In 1994, Singapore began to levy the GST at 3%. In 2003, it was increased to 4%, and then to 5% and 7% in 2005 and 2007 respectively.

  • In 2012, the government introduced the GST Voucher (GSTV) scheme to help low-income citizens. The scheme has three components: Cash; a Medisave top- up; and U-Save, a utilities bill rebate.

  • From 1 January 2020, the Inland Revenue Authority of Singapore (IRAS) began to collect GST on overseas digital services.

例句
除了给予低收入群补贴，政府或许应确保消费税增加不会导致生活费呈螺旋式地上涨。（《联合早报》，20/11/2019）
SAMPLE SENTENCE

In addition to providing subsidies to low-income groups, the Government may need to ensure that the increase in GST will not cause the cost of living to spiral upward. (Lianhe Zaobao, 20/11/2019)

参考资料
点击查看李宇明（2017）。全球华语大辞典。新加坡：名创教育出版社。 梁伟康（2019年12月10日）。1月1日起 七逾百海外数码服务供应商将征收消费税。联合早报，p. 1。 叶伟强（2018年3月4日）。李显龙总理解释调高消费税的原因。联合早报，retrieved on 5 Jan 2020: https://www.zaobao.com.sg/realtime/singapore/story20180304-839885 周殊钦（2012年2月18日）。三元素组成消费税补助券。联合早报，p. 4。 Inland Revenue Authority of Singapore. (2019). Goods and Services Tax (GST): What It Is and How It Works. Retrieved on 18 Apr 2020: https://www.iras.gov.sg/IRASHome/GST/GST-registered-businesses/Learning-the-basics/Goods-and-Services-Tax--GST---What-It-Is-and-How-It-Works/ Ministry of Finance. (2019). Goods and Services Tax. Retrieved on 18 Apr 2020: https://www.mof.gov.sg/policies/tax-policies/goods-and-services-tax EDB Singapore. (2019). 新加坡税制。Retrieved on 18 Apr 2020: https://www.edb.gov.sg/zh/why-singapore/ready-to-invest/setting-up/taxation.html GST Voucher. (2019). Overview. (2019). Retrieved on 18 Apr 2020: https://www.gstvoucher.gov.sg/Pages/Overview.aspx HistorySG. (2014). Introduction of the Goods and Services Tax. Retrieved on 12 Jan 2020: http://eresources.nlb.gov.sg/history/events/c5594d45-4948-4080-a6fb-5175eb8d83c3的参考资料
李宇明（2017）。全球华语大辞典。新加坡：名创教育出版社。 梁伟康（2019年12月10日）。1月1日起 七逾百海外数码服务供应商将征收消费税。联合早报，p. 1。 叶伟强（2018年3月4日）。李显龙总理解释调高消费税的原因。联合早报，retrieved on 5 Jan 2020: https://www.zaobao.com.sg/realtime/singapore/story20180304-839885 周殊钦（2012年2月18日）。三元素组成消费税补助券。联合早报，p. 4。 Inland Revenue Authority of Singapore. (2019). Goods and Services Tax (GST): What It Is and How It Works. Retrieved on 18 Apr 2020: https://www.iras.gov.sg/IRASHome/GST/GST-registered-businesses/Learning-the-basics/Goods-and-Services-Tax--GST---What-It-Is-and-How-It-Works/ Ministry of Finance. (2019). Goods and Services Tax. Retrieved on 18 Apr 2020: https://www.mof.gov.sg/policies/tax-policies/goods-and-services-tax EDB Singapore. (2019). 新加坡税制。Retrieved on 18 Apr 2020: https://www.edb.gov.sg/zh/why-singapore/ready-to-invest/setting-up/taxation.html GST Voucher. (2019). Overview. (2019). Retrieved on 18 Apr 2020: https://www.gstvoucher.gov.sg/Pages/Overview.aspx HistorySG. (2014). Introduction of the Goods and Services Tax. Retrieved on 12 Jan 2020: http://eresources.nlb.gov.sg/history/events/c5594d45-4948-4080-a6fb-5175eb8d83c3
REFERENCES

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