書面答覆 · 2020-11-04 · 屆國會 14
以2020年CPF記錄評估GST券資格
議員質詢是否可用2020年CPF繳納記錄替代2018年收入等標準，尤其關注自僱人士低收入情況。政府回應稱，GST券資格以綜合評估收入為準，CPF記錄僅反映部分收入，且已有靈活申訴機制和疫情專項補助，確保援助精準。核心爭議點在於是否應調整資格標準以反映疫情影響。
關鍵要點
- • GST券支援中低收入戶
- • 資格以綜合收入評估
- • CPF記錄覆蓋有限收入
堅持綜合收入標準，兼顧靈活申訴
建議用2020年CPF記錄評估資格
強化收入評估與靈活援助機制
“AI is more comprehensive, and is a better reflection of an individual's means and income, regardless of source.”
參與人員 (2)
完整譯文（中文）
Hansard 原始記錄 · 2026-05-02
1 萊昂·佩雷拉先生詢問副總理兼財政部長，鑑於2020年COVID-19疫情對收入的影響，政府是否會考慮(i)使用新加坡公民2020年的公積金繳納記錄，作為替代2018年收入、房屋年值及組屋型別的現行標準，以確定其領取消費稅券的資格，以及(ii)允許非強制參加公積金繳納計劃且2020年無收入或低收入的自僱人士，通過申報2020年收入領取消費稅券。
王瑞傑先生：消費稅券（GSTV）計劃旨在為中低收入家庭提供開支支援。資格標準確保該計劃優先照顧更需要幫助的人士。為確保該計劃有效地向有需要者發放福利，現金髮放資格基於個人的應評稅收入（AI）和其住所的年值，且其不應擁有超過一處物業。
我們採用應評稅收入作為衡量個人經濟狀況的標準，因為它涵蓋了來自貿易、商業、職業或行業、僱傭及租賃的所有收入形式，適用於僱員和自僱人士。應評稅收入更全面，更能反映個人的經濟狀況和收入來源。相比之下，公積金繳納記錄僅考慮僱傭和貿易收入。
如果有新加坡公民不符合計劃標準但近期收入下降而提出申訴，我們會審視其最新的收入狀況及其他支援檔案，如其公積金繳納記錄，以考慮該申訴。
除了消費稅券，政府還設立了額外的支援計劃，幫助新加坡工人和家庭。這包括如COVID-19支援補助金等計劃，我們會考慮個人近期的情況變化。通過對永久性計劃如消費稅券的申訴靈活審查，以及推出更具響應性的疫情相關計劃，我們能夠為有需要的人提供幫助。
英文原文
SPRS Hansard · Fetched: 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.