书面答复 · 2020-11-04 · 第 14 届国会
以2020年CPF记录评估GST券资格
Use of CPF Contribution History in 2020 as Alternative Criteria to Determine Eligibility for GST Vouchers
议员质询是否可用2020年CPF缴纳记录替代2018年收入等标准，尤其关注自雇人士低收入情况。政府回应称，GST券资格以综合评估收入为准，CPF记录仅反映部分收入，且已有灵活申诉机制和疫情专项补助，确保援助精准。核心争议点在于是否应调整资格标准以反映疫情影响。
关键要点
- • GST券支持中低收入户
- • 资格以综合收入评估
- • CPF记录覆盖有限收入
坚持综合收入标准，兼顾灵活申诉
建议用2020年CPF记录评估资格
强化收入评估与灵活援助机制
"AI is more comprehensive, and is a better reflection of an individual's means and income, regardless of source."
参与人员（2）
完整译文（中文）
Hansard 英文原文译文 · 翻译日期：2026-05-02
1 莱昂·佩雷拉先生询问副总理兼财政部长，鉴于2020年COVID-19疫情对收入的影响，政府是否会考虑(i)使用新加坡公民2020年的公积金缴纳记录，作为替代2018年收入、房屋年值及组屋类型的现行标准，以确定其领取消费税券的资格，以及(ii)允许非强制参加公积金缴纳计划且2020年无收入或低收入的自雇人士，通过申报2020年收入领取消费税券。
王瑞杰先生：消费税券（GSTV）计划旨在为中低收入家庭提供开支支持。资格标准确保该计划优先照顾更需要帮助的人士。为确保该计划有效地向有需要者发放福利，现金发放资格基于个人的应评税收入（AI）和其住所的年值，且其不应拥有超过一处物业。
我们采用应评税收入作为衡量个人经济状况的标准，因为它涵盖了来自贸易、商业、职业或行业、雇佣及租赁的所有收入形式，适用于雇员和自雇人士。应评税收入更全面，更能反映个人的经济状况和收入来源。相比之下，公积金缴纳记录仅考虑雇佣和贸易收入。
如果有新加坡公民不符合计划标准但近期收入下降而提出申诉，我们会审视其最新的收入状况及其他支持文件，如其公积金缴纳记录，以考虑该申诉。
除了消费税券，政府还设立了额外的支持计划，帮助新加坡工人和家庭。这包括如COVID-19支持补助金等计划，我们会考虑个人近期的情况变化。通过对永久性计划如消费税券的申诉灵活审查，以及推出更具响应性的疫情相关计划，我们能够为有需要的人提供帮助。
英文原文
SPRS Hansard 原始记录 · 抓取日期：2026-05-02
1 Mr Leon Perera asked the Deputy Prime Minister and Minister for Finance in light of the effect of the COVID-19 pandemic on incomes in 2020, whether the Government will consider (i) using Singaporean citizens' CPF contribution history in 2020 as an alternative criteria to the current criteria of income earned in 2018, annual value of home, and HDB flat type to determine their eligibility for GST Vouchers and (ii) allowing self-employed persons who are not mandatorily subject to the CPF contribution scheme and who are receiving no or low income in 2020 to receive GST vouchers through reporting their income in 2020.
Mr Heng Swee Keat : The GST Voucher (GSTV) scheme provides support to lower- and middle-income households for their expenses. The eligibility criteria help to ensure that the scheme prioritises those who need more support. To ensure this scheme effectively delivers benefits to those who need it more, eligibility for the cash payout is based on the individual's Assessable Income (AI) and the Annual Value of his or her residence, and he or she should not own more than one property.
We use AI as a measure of an individual's means because it includes all forms of income from trade, business, profession or vocation, employment, and rental, and it covers both employees and self-employed persons. AI is more comprehensive, and is a better reflection of an individual's means and income, regardless of source. In comparison, CPF contribution history only takes into account employment and trade income.
In the event of an appeal by a Singaporean who does not meet the scheme criterion but who recently experienced a fall in income, we will look at his or her latest income status as well as other supporting documents such as his or her CPF contribution history, in considering the appeal.
Besides the GSTV, the Government has put in place additional support schemes to help Singaporean workers and families. This includes schemes like the COVID-19 Support Grant, where we look at recent changes in the individuals' circumstances. This combination of flexibility in reviewing appeals for permanent schemes like the GSTV and the introduction of more responsive COVID-related schemes allow us to provide help to those who need it.