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%。2023年上调至8%，隔年再升至9%。
  • 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)、水电费回扣 (U-Save) 及组屋杂费回扣 (Service and Conservancy Charges Rebate) 四个部分组成。
  • 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 (GST) 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 goods and services. Such a tax system is relatively stable and will not fluctuate too much due to changes in citizens’ personal income.
  • In 1994, Singapore began to levy the GST at 3%. In 2003, this was increased to 4%, and then to 5% and 7% in 2005 and 2007, respectively. It was then further increased to 8% in 2023 and 9% the year after.
  • In 2012, the Government introduced the GST Voucher (GSTV) scheme to help low-income households. The scheme has four components: cash; a MediSave bonus; U-Save, a utilities bill rebate; and Service and Conservancy Charges (S&CC) 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
点击查看消费税的参考资料
REFERENCES

Click here to view references for Good and Services Tax (GST)

 

 

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