Singaporean Mandarin Database

This database contains a collection of Mandarin terms which have cultural, historical or sentimental value unique to Singapore. These terms may be used by Singaporeans in the past or at present. Some of the terms are read in print while others are used in our everyday conversations.

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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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