公司应课税所得
这份数据说明了什么
由 Inland Revenue Authority of Singapore 发布。 共 18 条记录。 字段包括 Year of Assessment, No. of Companies Assessed, Total Income, Approved Donations（共 13 列）。 时间范围：2007-01-01 至 2024-01-01。 最近更新：2026-09-02。
简介
本数据集由新加坡国内税务局发布，以CSV提供课税年度2007至2023年公司评税家数、总收入、获准捐赠、减免前应课税所得及集团减免等指标，并说明捐赠倍数与净评税相对征收额的差异，便于分析企业税基。
官方简介
* 获准捐赠指就合资格捐赠获批的税务扣除总额。课税年度（YA）2010至2015及YA2017至YA2023，税务扣除为合资格捐赠额的2.5倍；YA2016为3倍。 * 应课税所得指公司应课税收入减去业务亏损、开支、资本免税额、捐赠及税务减免与免税等可扣除或获准扣除后的数额；若扣除总额大于总收入，则应课税所得为零。 * 净评税（NTA）与data.gov.sg公布的税款征收额可能不同。NTA指经税项抵免、减免、回扣及就源扣税后，某课税期内应缴或应退的净税额；因纳税人以GIRO分期缴税或过往年度评税调整，实际征收或退税可能跨财政年度。
- 最近更新
- 覆盖范围
- 2007-01-01 – 2024-01-01
- 行数
- 18
- 列数
- 13
图表
当多行属于同一类别时，数值会被求和。
与其他数据集对比 →数据
| Year of Assessment | No. of Companies Assessed | Total Income | Approved Donations | Chargeable Income before Reliefs and Exemption | Group Relief | Loss Carry-back Relief | Full/ Partial Tax Exemption | Chargeable Income | Gross Tax Payable | Tax Deducted at Source | Other Tax Set-offs |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 2007 | 123558.000000 | 31852563.000000 | 144932.000000 | 69238304.000000 | 1006121.000000 | 27100.000000 | 1705042.000000 | 66500041.000000 | 11058763.000000 | 1416024.000000 | 251825.000000 |
| 2008 | 132335.000000 | 41789422.000000 | 304607.000000 | 82078918.000000 | 1429978.000000 | 45762.000000 | 3697318.000000 | 76905860.000000 | 11572243.000000 | 1144681.000000 | 282922.000000 |
| 2009 | 147606.000000 | 31257184.000000 | 642328.000000 | 82021450.000000 | 2960974.000000 | 49397.000000 | 4157470.000000 | 74853609.000000 | 11152677.000000 | 48566.000000 | 387093.000000 |
| 2010 | 155790.000000 | 20400799.000000 | 870509.000000 | 81163272.000000 | 2374805.000000 | 89035.000000 | 4225185.000000 | 74474247.000000 | 10694156.000000 | 39695.000000 | 392308.000000 |
| 2011 | 161211.000000 | 25895750.000000 | 1205382.000000 | 93486773.000000 | 3674118.000000 | 79130.000000 | 4408280.000000 | 85325245.000000 | 12098910.000000 | 20978.000000 | 800008.000000 |
| 2012 | 169784.000000 | 38139452.000000 | 1094624.000000 | 108046347.000000 | 4158529.000000 | 75543.000000 | 4751823.000000 | 99060452.000000 | 13771148.000000 | 21844.000000 | 550979.000000 |
| 2013 | 174599.000000 | 24721470.000000 | 2089240.000000 | 109638040.000000 | 5373051.000000 | 59684.000000 | 5050916.000000 | 99154390.000000 | 13674567.000000 | 25007.000000 | 991311.000000 |
| 2014 | 183888.000000 | 22516587.000000 | 2325322.000000 | 112843623.000000 | 4694259.000000 | 60213.000000 | 5434735.000000 | 102654416.000000 | 13946505.000000 | 16350.000000 | 1033929.000000 |
| 2015 | 198727.000000 | 26014675.000000 | 2387036.000000 | 121173849.000000 | 5552597.000000 | 71726.000000 | 5871552.000000 | 109677974.000000 | 14869936.000000 | 12469.000000 | 1604074.000000 |
| 2016 | 207317.000000 | 24401528.000000 | 3096069.000000 | 129046854.000000 | 5418286.000000 | 60128.000000 | 5994528.000000 | 117573912.000000 | 15654515.000000 | 9884.000000 | 1809090.000000 |
预览显示 10 行、12 列。完整数据请使用表格搜索或下载 CSV。
字段
| 字段 | 类型 | 分类字段 |
|---|---|---|
| Year of Assessment | Year (YYYY) | 否 |
| No. of Companies Assessed | Numeric | 否 |
| Total Income | Numeric | 否 |
| Approved Donations | Numeric | 否 |
| Chargeable Income before Reliefs and Exemption | Numeric | 否 |
| Group Relief | Numeric | 否 |
| Loss Carry-back Relief | Numeric | 否 |
| Full/ Partial Tax Exemption | Numeric | 否 |
| Chargeable Income | Numeric | 否 |
| Gross Tax Payable | Numeric | 否 |
| Tax Deducted at Source | Numeric | 否 |
| Other Tax Set-offs | Numeric | 否 |
| Net Tax Assessed | Numeric | 否 |