公司应课税收入：按税务组别
简介
本数据集由新加坡国内税务局发布，按税务组别统计2003至2023课税年度公司的应课税收入情况。每条记录完整呈现评税各环节：已评税公司数量、收入总额、核准捐款、可评估收入、减免与免税前应课税收入、集团亏损转让减免、亏损结转前抵减免、全部或部分免税额、应课税收入、应缴税款总额、源头扣缴税款、其他税款抵减，以及净评定税额。“应纳税组别”指在计入税收抵免、豁免、回扣及源头扣缴后仍有净税款应缴的公司。税务局特别说明，由于存在GIRO分期缴税与跨年度重新评税，净评定税额与实际税收征收额会有差异。
官方简介
* 核准捐款指就合格捐款所给予的税务扣除总额。2010课税年度至2015课税年度以及2017课税年度至2023课税年度，给予的税务扣除额为合格捐款额的2.5倍；2016课税年度为3倍。 * 应课税收入是公司的应税收入减去可扣除或经核准的扣除项目（如营业亏损、开支、资本减免、捐款以及各项税务减免与免税申请）后的余额。若扣除总额超过收入总额，则应课税收入为零。 * 应纳税组别指在计入可抵免税额、税款豁免、税务回扣及源头扣缴税款后，仍有应缴净税额的公司。 * 净评定税额（NTA）与data.gov.sg上公布的税收征收额之间会存在差异。净评定税额是指某一税务期间内，在计入可抵免税额、税款豁免、税务回扣及源头扣缴税款后，某实体应缴或应退的净税额；由于纳税人可通过GIRO分期缴税，或过往年度的评税被重新审核，税款可能跨财政年度征收或退还，因此该金额可能与实际征收的税额不同。
- 最近更新
- 覆盖范围
- 2003-01-01 – 2024-01-01
- 行数
- 42
- 列数
- 15
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 | Tax Group | No. of Companies Assessed | Total Income | Approved Donations | Assessable Income | 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 | Net Tax Assessed |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2003 | Non-Taxable Group | 76265.000000 | -15795056.000000 | 3035.000000 | -15798091 | na | na | na | na | na | na | na | na | na |
| 2003 | Taxable Group | 28538.000000 | 44428334.000000 | 17165.000000 | 44411169 | na | na | na | na | na | na | na | na | na |
| 2004 | Non-Taxable Group | 77484.000000 | -22026703.000000 | 61064.000000 | -22087766 | na | na | na | na | na | na | na | na | na |
| 2004 | Taxable Group | 29360.000000 | 36206700.000000 | 19524.000000 | 36187176 | na | na | na | na | na | na | na | na | na |
| 2005 | Non-Taxable Group | 80653.000000 | -20406048.000000 | 76668.000000 | -20482716 | na | na | na | na | na | na | na | na | na |
| 2005 | Taxable Group | 29095.000000 | 43310067.000000 | 18463.000000 | 43291604 | na | na | na | na | na | na | na | na | na |
| 2006 | Non-Taxable Group | 82535.000000 | -22186450.000000 | 63207.000000 | -22249657 | na | na | na | na | na | na | na | na | na |
| 2006 | Taxable Group | 32032.000000 | 49259749.000000 | 28526.000000 | 49231223 | na | na | na | na | na | na | na | na | na |
| 2007 | Non-Taxable Group | 87157.000000 | -33207602.000000 | 64061.000000 | na | 4259010 | 375948 | 6841 | 363999 | 3512222 | 388157 | 413751 | 28489 | -54083 |
| 2007 | Taxable Group | 36401.000000 | 65060166.000000 | 80872.000000 | na | 64979294 | 630173 | 20259 | 1341043 | 62987819 | 10670606 | 1002273 | 223336 | 9444997 |
| 2008 | Non-Taxable Group | 88626.000000 | -36297368.000000 | 183629.000000 | na | 4113105 | 744226 | 13453 | 378935 | 2976491 | 524544 | 586907 | 36031 | -98394 |
| 2008 | Taxable Group | 43709.000000 | 78086791.000000 | 120978.000000 | na | 77965813 | 685752 | 32309 | 3318383 | 73929369 | 11047699 | 557774 | 246891 | 10243034 |
| 2009 | Non-Taxable Group | 98784.000000 | -48171224.000000 | 494583.000000 | na | 2740787 | 1927113 | 16144 | 422552 | 374978 | 67284 | 45812 | 42456 | -20984 |
| 2009 | Taxable Group | 48822.000000 | 79428408.000000 | 147745.000000 | na | 79280663 | 1033861 | 33253 | 3734918 | 74478631 | 11085393 | 2754 | 344637 | 10738002 |
| 2010 | Non-Taxable Group | 105974.000000 | -59080940.000000 | 630800.000000 | na | 1921242 | 1248598 | 16066 | 431068 | 225510 | 36440 | 33217 | 26437 | -23214 |
| 2010 | Taxable Group | 49816.000000 | 79481739.000000 | 239709.000000 | na | 79242030 | 1126207 | 72969 | 3794117 | 74248737 | 10657716 | 6478 | 365871 | 10285367 |
| 2011 | Non-Taxable Group | 109142.000000 | -64732569.000000 | 955359.000000 | na | 3108477 | 2322154 | 14892 | 470479 | 300952 | 49080 | 16356 | 45399 | -12675 |
| 2011 | Taxable Group | 52069.000000 | 90628318.000000 | 250023.000000 | na | 90378295 | 1351963 | 64238 | 3937802 | 85024292 | 12049830 | 4621 | 754609 | 11290600 |
| 2012 | Non-Taxable Group | 114141.000000 | -66187697.000000 | 776905.000000 | na | 4036916 | 3097798 | 16140 | 513526 | 409453 | 56382 | 15817 | 54278 | -13712 |
| 2012 | Taxable Group | 55643.000000 | 104327149.000000 | 317719.000000 | na | 104009430 | 1060731 | 59403 | 4238297 | 98650999 | 13714766 | 6028 | 496701 | 13212037 |
| 2013 | Non-Taxable Group | 115577.000000 | -81401134.000000 | 1637068.000000 | na | 3967606 | 2891916 | 10750 | 547363 | 517578 | 61785 | 22877 | 56737 | -17829 |
| 2013 | Taxable Group | 59022.000000 | 106122605.000000 | 452171.000000 | na | 105670433 | 2481135 | 48934 | 4503553 | 98636812 | 13612783 | 2131 | 934574 | 12676078 |
| 2014 | Non-Taxable Group | 120584.000000 | -88132893.000000 | 1781084.000000 | na | 2738381 | 1889916 | 10663 | 576029 | 261772 | 41351 | 13786 | 38530 | -10965 |
| 2014 | Taxable Group | 63304.000000 | 110649481.000000 | 544238.000000 | na | 110105243 | 2804343 | 49550 | 4858706 | 102392644 | 13905154 | 2564 | 995399 | 12907191 |
| 2015 | Non-Taxable Group | 129256.000000 | -91784214.000000 | 1816389.000000 | na | 3945607 | 3000869 | 11042 | 638593 | 295103 | 45516 | 10558 | 43626 | -8668 |
字段
| 字段 | 类型 | 分类字段 |
|---|---|---|
| Year of Assessment | Year (YYYY) | 否 |
| Tax Group | Text | 是 |
| No. of Companies Assessed | Numeric | 否 |
| Total Income | Numeric | 否 |
| Approved Donations | Numeric | 否 |
| Assessable Income | 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 |