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。
resale levy or to impose a resale levy
resale levy or to impose a resale levy
释义
名词、动词
- 【名】 转售政府组屋时抽取的利润税(resale levy)。也称“转移费”、“过名手续费”、“售屋盈利抽取率”。
- 【动】 政府向转售政府组屋的人抽取利润税。
DEFINITION
Noun , Verb
- Noun. The tax levied on the profit when reselling an HDB flat. Also known in Mandarin as “转移费”, “过名手续费” or “售屋盈利抽取率”.
- Verb. The Government levying a tax on those who resell HDB flats.
由来
- 早在1983年，《南洋商报》就出现了“抽润”一词。在这个词出现的初期，华文报章也同时出现了“转 售税”、“盈利税”、“营利税”等相关词语。建屋发展局(Housing
& Development Board，简称“建屋局”)的华文文件使用的是“转售费”(transfer fee)一词。
- 组屋转售时抽润，是为了能公平地对待第一和第二次购买组屋的人，确保能公平地分配公共住屋津贴(public housing subsidies)。这是因为抽润间接减少了再买组屋者多次享有组屋津贴的全额。
- 1979年，为了避免人们从转售组屋中谋取暴利，政府开始从每笔转售交易中抽取5%的“转售费”(transfer fee)。
- 1982年开始，政府按组屋类型制定了不同的抽润率：三房式抽 10%、四房式抽 15%、五房式抽 20%。在特定情况下，如把组屋卖回给建屋局或转让给家人等非牟利的组屋转让，建屋局是不会抽润的。
- 2006年后，建屋局改用固定的抽润数额，方便再购买组屋者进行财务规划。3月3日与之后卖掉组屋的人则按固定数额，抽润从二房式的新币15,000元至执行共管式公寓的新币55,000元。获得单身津贴者则一律只支付一半的抽润额。年长屋主支付抽润时也免付利息。
ETYMOLOGY
- As early as 1983, the Mandarin term “抽润” appeared in Nanyang Siang Pau. Similar terms such as “转售税”, “盈利税”, and “营利税” were also used in the media, while the Housing & Development Board’s (HDB) Chinese documents used the term “转售费” (“transfer fee”).
- The purpose of the resale levy is to maintain a level playing field between first- and second-time buyers of HDB flats, and to ensure fair distribution of public housing subsidies. This is because the levy indirectly reduces the total amount of subsidies enjoyed by repeat buyers of HDB flats.
- In 1979, to prevent profiteering from the resale of HDB flats, the Government began collecting a 5% transfer fee on every resale transaction.
- In 1982, the Government set resale levy rates according to the flat type: 10% for 3-room flats, 15% for 4-room flats, and 20% for 5-room flats. Under certain circumstances, the levy could be waived if the flat was sold back to the statutory board or if ownership of the flat was transferred without a profit, such as to the owner’s family members.
- In 2006, HDB adopted fixed levy amounts, to allow buyers to better plan their finances. Those who sold their HDB flats on or after 3 March would be levied a fixed amount, ranging from S$15,000 for 2-room flats to S$55,000 for Executive Condominiums. Those who received the subsidy for singles would pay only half the levy. Elderly homeowners would be exempted from paying interest on the levy.
例句
除了要考虑相关的费用，包括经纪费、装修费及购买新组屋会产生的转售抽润，年长屋主也要知道，所购买的另一间组屋的类型和价格，会影响大屋换小屋后的收益。(《联合早报》，26/10/2018)
SAMPLE SENTENCE
In addition to considering the related expenses – including agent commissions, renovation
costs and the resale levy – when purchasing a new HDB flat, elderly homeowners must also know that the type and price of the purchased flat will affect the profits gained through right-sizing. (Lianhe Zaobao, 26/10/2018)