【财政税收】重读政府 Budget2021税收结算以及对税收收入的一点思考
原文:
https://www.channelnewsasia.com/news/commentary/budget-2021-singapore-tax-income-business-gst-hike-beps-14217994
18 Feb 2021 06:03AM
Commentary: Budget 2021 and how Singapore’s tax system is changing for the better
作者的关键点总结如下:
1) Drawdown $11 billion in Y2021 vs $ 42.7 billion in Y2020, equivalent to a few decades' worth of Budget surplus
2) No tax increase on corporate, individual income taxes or curbs on property purchases, except for petrol taxes, of which the impact is expected to be minimum
3) highlight in corporate tax. Few expect Corporate to increase, given that a worldwide trend of reducing in corporate income tax rate. YA2021 (FY2020) corporate tax collection at $ 13.7 billion, a dip compared to that of YA2020 (FY2019) at $16.7 billion. Reverse growth expected in YA2022 (FY2021) to be $ 18 billion, due to cessation of corporate income tax after seven successful year.
4) likewise for GST trend as compared to corporate income tax. Decrease in YA2021 (FY2020) at $9.9 billion, vs YA2020 (FY2019) at 11.2 billion). Projected YA2022 (FY2021) to be $ 11.3 billion.
5) hike in GST expected to be unavoidable. Despite of postpone the GST rate adjustment to happen in Y2022 to Y2025, government expect an increase in GST tax by introduction on i) low value goods via air and post; & ii) consumer imported services on non digital services including (educational training and fitness training) in Y2023.
6) personal income tax collection continue to be steady, hovering between $12 billion to $ 13 billion. Future attempts to increase the highest personal income tax rate to be 22% on ultra-high income earners.
7) Significant Infrastructure Government Loan Act to be debated in Parliament, as to allow Government to use long-term bonds to fund infrastructure projects.
以上几点的税收预测，是在政府寄望稳健控制疫情，全球持续低息的环境下发生的，看得出二月时政府对未来经济的展望是审慎乐观的。
现在问题来了:
Cons:
1)今年4月，5月的印度变种病毒的迅速发展，对全球造成巨大影响未被预计。今年的GST收入，还能达到$11.3 billion吗?
2)跨国公司利用全球税收漏洞进行避税造成利润转移，有可能招致大国对国际税收的调整。上月，G7推出全球最低税率15%的构想，对新加坡影响有多大?
3)新加坡税收收入占总财政收入的70%左右，如果东墙少了，西墙在哪? 政府投资收益等，淡马锡能否找准机遇，继续保持预期甚至超越预期增长?
Pros:
4)本年房地产价格的推高以及燃油税率的增加，能弥补一部分漏洞? 然而商业地产走势，很大程度受疫情影响，以及今年将有更多企业缩减办公面积，亦或削减住宅房产税的部分正面影响。
5)今年有疫苗作为强心剂。往年的期望是完全的未知数，今年的期望至少有疫苗打底，但人们的信心回来了多少? 看最近的股市，有点不堪入目，比如Singtel，一挫再挫。还有最近的红山景的疫情，一片红色，似乎还没到底。drawdown $11 billion, 只有去年的1/4，够不?
6) 政府锁定了高薪收入人士，提高税率，GST rate的提升，也将在未来几年回归，为税收的稳定性增加保障。税收系统的调整，不会是一夜之间的事情，政府似乎已经下定决心制。公司税已经明确只能降不会升，那下一个蛋糕会花落谁家?
(ps, 原文的第7点，没看明白对税收收入的影响)
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该帖荣获当日十大第3，奖励楼主15分以及22华新币，时间：2021-06-23 22:00:05。
https://www.channelnewsasia.com/news/commentary/budget-2021-singapore-tax-income-business-gst-hike-beps-14217994
18 Feb 2021 06:03AM
Commentary: Budget 2021 and how Singapore’s tax system is changing for the better
作者的关键点总结如下:
1) Drawdown $11 billion in Y2021 vs $ 42.7 billion in Y2020, equivalent to a few decades' worth of Budget surplus
2) No tax increase on corporate, individual income taxes or curbs on property purchases, except for petrol taxes, of which the impact is expected to be minimum
3) highlight in corporate tax. Few expect Corporate to increase, given that a worldwide trend of reducing in corporate income tax rate. YA2021 (FY2020) corporate tax collection at $ 13.7 billion, a dip compared to that of YA2020 (FY2019) at $16.7 billion. Reverse growth expected in YA2022 (FY2021) to be $ 18 billion, due to cessation of corporate income tax after seven successful year.
4) likewise for GST trend as compared to corporate income tax. Decrease in YA2021 (FY2020) at $9.9 billion, vs YA2020 (FY2019) at 11.2 billion). Projected YA2022 (FY2021) to be $ 11.3 billion.
5) hike in GST expected to be unavoidable. Despite of postpone the GST rate adjustment to happen in Y2022 to Y2025, government expect an increase in GST tax by introduction on i) low value goods via air and post; & ii) consumer imported services on non digital services including (educational training and fitness training) in Y2023.
6) personal income tax collection continue to be steady, hovering between $12 billion to $ 13 billion. Future attempts to increase the highest personal income tax rate to be 22% on ultra-high income earners.
7) Significant Infrastructure Government Loan Act to be debated in Parliament, as to allow Government to use long-term bonds to fund infrastructure projects.
以上几点的税收预测，是在政府寄望稳健控制疫情，全球持续低息的环境下发生的，看得出二月时政府对未来经济的展望是审慎乐观的。
现在问题来了:
Cons:
1)今年4月，5月的印度变种病毒的迅速发展，对全球造成巨大影响未被预计。今年的GST收入，还能达到$11.3 billion吗?
2)跨国公司利用全球税收漏洞进行避税造成利润转移，有可能招致大国对国际税收的调整。上月，G7推出全球最低税率15%的构想，对新加坡影响有多大?
3)新加坡税收收入占总财政收入的70%左右，如果东墙少了，西墙在哪? 政府投资收益等，淡马锡能否找准机遇，继续保持预期甚至超越预期增长?
Pros:
4)本年房地产价格的推高以及燃油税率的增加，能弥补一部分漏洞? 然而商业地产走势，很大程度受疫情影响，以及今年将有更多企业缩减办公面积，亦或削减住宅房产税的部分正面影响。
5)今年有疫苗作为强心剂。往年的期望是完全的未知数，今年的期望至少有疫苗打底，但人们的信心回来了多少? 看最近的股市，有点不堪入目，比如Singtel，一挫再挫。还有最近的红山景的疫情，一片红色，似乎还没到底。drawdown $11 billion, 只有去年的1/4，够不?
6) 政府锁定了高薪收入人士，提高税率，GST rate的提升，也将在未来几年回归，为税收的稳定性增加保障。税收系统的调整，不会是一夜之间的事情，政府似乎已经下定决心制。公司税已经明确只能降不会升，那下一个蛋糕会花落谁家?
(ps, 原文的第7点，没看明白对税收收入的影响)
---
该帖荣获当日十大第3，奖励楼主15分以及22华新币，时间：2021-06-23 22:00:05。
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