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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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 Singapores 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
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