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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resale levy

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resale levy

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释义

动词

一般指转售抽润(resale levy),即转售政府组屋时抽取的利润税。

DEFINITION

Verb

Commonly refers to resale levy, which is the tax levied on the profit when reselling HDB flats.

由来
  • 早在 1983 年,《南洋商报》就出现了 “抽润” 一词。在该词出现的初期,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 and Development Board,简称建屋局)的华文文件使用的是 “转售费” 一词。除了转售费,抽润也可称为 “转移费”、“过名手续费”、“售屋盈利抽取率” 等。
  • 组屋转售时抽润,是为了能公平地对待第一次和第二次购买组屋的人,确保公共住屋津贴(public housing subsidies)被公平地分配。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,政府将从每笔转售中抽取 5% 的 “转售费”(transfer fee)。
  • 1982 年开始,政府按不同的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,方便再购买组屋者能进行财务规划。2006 年 3 月 3日 前卖掉第一间受津贴组屋的,将按售价或市场估价的九成,再按组屋大小,抽润 10% 至 25%。3 月 3 日及之后卖掉组屋的人则按固定数额,抽润从二房式的 $15,000 至执行公共公寓的 $55,000。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. When it first appeared, related terms such as “转售税”, “盈利税”, and “营利税” also appeared in Chinese newspapers. The Housing and Development Board’s (HDB) Chinese documents used the term “转售费”. In addition to “转售费”, the levy was also known in Mandarin as “转移费”, “过名手续费”, and “售屋盈利抽取率”.
  • The levy on resale of HDB flats is to maintain fairness for 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 from every resale transaction.
  • Since 1982, the Government has formulated different levy rates according to different HDB flat types: 10% for three-bedroom units, 15% for four-bedroom units, and 20% for five-bedroom units. Under specific circumstances, HDB would not impose a levy if the HDB flat is sold back to the statutory board or if ownership of the HDB flat is transferred without a profit, such as to the owner’s family members.
  • Since 2006, HDB adopted a fixed levy amount for repeat buyers to better plan their finances. The first subsidised HDB flat, if sold before 3 March 2006, would have a levy of 10% to 25% according to the size of the flat, based on its selling price or 90% of its market valuation. Those who sold their HDB flats on or after 3 March will be levied a fixed amount, ranging from $15,000 for two-bedroom units to $55,000 for executive condominiums. Those who had 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 fees, renovation fees, and 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 their flats. (Lianhe Zaobao, 26/10/2018)
参考资料
REFERENCES